Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 107 LOCAL OPTION SALES AND SERVICES TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.107.1 Definitions.
701.107.2 Imposition of local option taxes and notification to the department.
701.107.3 Administration.
701.107.4 Filing returns; payment of tax; penalty and interest.
701.107.5 Permits.
701.107.6 Sales subject to local option sales and services tax.
701.107.7 Sales not subject to local option tax, including transactions subject to Iowa use tax.
701.107.8 Local option sales and services tax payments to local governments.
701.107.9 Allocation procedure when sourcing of local option sales tax remitted to the department is unknown.
701.107.10 Application of payments.
701.107.11 Motor vehicle, recreational vehicle, and recreational boat rental subject to local option sales and services tax.
701.107.12 Computation of local option tax due from mixed sales on excursion boats.