{"@type": "dcat:Dataset", "accessLevel": "public", "contactPoint": {"@type": "vcard:Contact", "fn": "Iowa Data Hub Administrators", "hasEmail": "mailto:data@iowa.gov"}, "description": "This dataset represents the sales and use tax expenditures with the highest estimated value in Fiscal Year 2017, ending June 30, 2017.", "distribution": [{"@type": "dcat:Distribution", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/746/columns.json", "describedByType": "application/json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/746/rows.json", "mediaType": "application/json"}, {"@type": "dcat:Distribution", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/746/rows.csv", "mediaType": "text/csv"}], "identifier": "https://data.iowa.gov/catalog/dataset/746", "issued": "2025-08-25T21:20:07.965395+00:00", "keyword": ["expenditures", "sales tax", "tax"], "landingPage": "https://data.iowa.gov/catalog/dataset/746", "license": "https://creativecommons.org/licenses/by/4.0/", "modified": "2025-08-25T21:20:07.965395+00:00", "publisher": {"@type": "org:Organization", "name": "Tax Research Bureau", "subOrganizationOf": {"@type": "org:Organization", "name": "Research & Policy Division", "subOrganizationOf": {"@type": "org:Organization", "name": "Department of Revenue"}}}, "theme": ["State Government"], "title": "Top 20 Sales and Use Tax Expenditures, FY 2017"}