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Permanent LinkIowa Administrative Code - 01/03/2018
Revenue Department [701] | Agency ListingChapter 107 LOCAL OPTION SALES AND SERVICE TAX | Chapter Listing (Official Version - PDF format)
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| 701.107.1 Definitions. |  |
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| 701.107.2 Local option sales and service tax. | |
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| 701.107.3 Transactions subject to and excluded from local option sales tax. | |
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| 701.107.4 Transactions subject to and excluded from local option service tax. | |
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| 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. | |
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| 701.107.6 Motor vehicle, recreational vehicle, and recreational boat rental subject to local option service tax. | |
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| 701.107.7 Special rules regarding utility payments. | |
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| 701.107.8 Contacts with county necessary to impose collection obligation upon a retailer. | |
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| 701.107.9 Sales not subject to local option tax, including transactions subject to Iowa use tax. | |
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| 701.107.10 Local option sales and service tax payments to local governments. | |
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| 701.107.11 Procedure if county of receipt’s origins is unknown. | |
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| 701.107.12 Computation of local option tax due from mixed sales on excursion boats. | |
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| 701.107.13 Officers and partners, personal liability for unpaid tax. | |
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| 701.107.14 Local option sales and service tax imposed by a city. | |
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| 701.107.15 Application of payments. | |
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| 701.107.16 Construction contractor refunds. | |
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| 701.107.17 Discretionary application of local option tax revenues. | |
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