Iowa Administrative Code - 01/02/2019

Revenue Department [701] | Agency Listing
Chapter 107 LOCAL OPTION SALES AND SERVICE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.107.1 Definitions.
701.107.2 Local option sales and service tax.
701.107.3 Transactions subject to and excluded from local option sales tax.
701.107.4 Transactions subject to and excluded from local option service tax.
701.107.5 Single contracts for taxable services performed partly within and partly outside of an area of a county imposing the local option service tax.
701.107.6 Motor vehicle, recreational vehicle, and recreational boat rental subject to local option service tax.
701.107.7 Special rules regarding utility payments.
701.107.8 Contacts with county necessary to impose collection obligation upon a retailer.
701.107.9 Sales not subject to local option tax, including transactions subject to Iowa use tax.
701.107.10 Local option sales and service tax payments to local governments.
701.107.11 Procedure if county of receipt’s origins is unknown.
701.107.12 Computation of local option tax due from mixed sales on excursion boats.
701.107.13 Officers and partners, personal liability for unpaid tax.
701.107.14 Local option sales and service tax imposed by a city.
701.107.15 Application of payments.
701.107.16 Construction contractor refunds.
701.107.17 Discretionary application of local option tax revenues.