The minimum wage requirements do not apply to businesses with gross sales of less than $300,000 per year (IA Code Sec. 91D.1). The following entities are also exempt, regardless of annual sales or business volume:
• Businesses engaged in laundering, cleaning, or repairing clothing or fabrics
• Construction or reconstruction businesses
• Business engaged in the operation of a hospital or school for persons with disabilities or for gifted children
• Preschool, elementary or secondary school, or institution of higher education
• Public agencies
The occupations and industries that are exempt from the federal minimum wage and overtime provisions are also exempt from the Iowa law, except that the exemption for retail and service establishments is much narrower under state law than it is under federal law (875 IA Admin. Code Sec. 215.4).