Iowa Administrative Code
Agency 701 - Revenue Department
Title III - Sales, Use, and Excise Tax
- Chapter 200 - Definitions
- Chapter 201 - Sales and Use Tax Permits
- Chapter 202 - Filing Returns and Payment of Tax
- Chapter 203 - Elements Included in and Excluded From a Taxable Sale and Sales Price
- Chapter 204 - Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement
- Chapter 205 - Sourcing of Taxable Services, Tangible Personal Property, and Specified Digital Products
- Chapter 206 - Bundled Transactions
- Chapter 207 - Remote Sales and Marketplace Sales
- Chapter 208 - Multilevel Marketer Agreements
- Chapter 209 - Exemption Certificates
- Chapter 210 - Purchases by Businesses
- Chapter 211 - Taxable Services
- Chapter 212 - Governments and Nonprofits
- Chapter 213 - Miscellaneous Taxable Sales
- Chapter 214 - Agricultural Rules
- Chapter 215 - Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing
- Chapter 216 - Events, Amusements, and Other Related Activities
- Chapter 217 - Telecommunication Services
- Chapter 218 - Sales and Services Related to Vehicles
- Chapter 219 - Sales and Use Tax on Construction Activities
- Chapter 220 - Exemptions Primarily of Benefit to Consumers
- Chapter 221 - Miscellaneous Nontaxable Transactions
- Chapter 225 - Resale and Processing Exemptions Primarily of Benefit to Retailers
- Chapter 250 - Vehicles Subject to Registration
- Chapter 251 - Automobile Rental Excise Tax
- Chapter 252 - State-imposed Water Service Excise Tax
- Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes
- Chapter 254 - Administration
- Chapter 255 - Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products
- Chapter 256 - Tobacco Tax
- Chapter 257 - Unfair Cigarette Sales
- Chapter 258 - Tobacco Master Settlement Agreement
- Chapter 259 - Administration
- Chapter 260 - Motor Fuel and Undyed Special Fuel
- Chapter 261 - Liquefied Petroleum Gas-compressed Natural Gas-liquefied Natural Gas
- Chapter 262 - Electric Fuel Excise Tax
- Chapter 269 - Administration of Marijuana and Controlled Substances Stamp Tax
- Chapter 270 - Local Option Sales and Services Tax
- Chapter 272 - Flood Mitigation Program
- Chapter 273 - Reinvestment Districts Program
- Chapter 274 - Local Option Sales Tax Urban Renewal Projects
- Chapter 275 - Rebate of Iowa Sales Tax Paid
- Chapter 276 - Facilitating Business Rapid Response to State-declared Disasters
- Chapter 277 - Sales and Use Tax Refund for Biodiesel Production
- Chapter 278 - Refunds for Eligible Businesses Under Economic Development Authority Programs
- Chapter 282 - Receipts Subject to Use Tax Depending on Method of Transaction
- Chapter 285 - Taxable and Exempt Sales Determined by Method of Transaction or Usage
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