701.107.1 Definitions. |
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701.107.2 Imposition of local option taxes and notification to the department. |
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701.107.3 Administration. |
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701.107.4 Filing returns; payment of tax; penalty and interest. |
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701.107.5 Permits. |
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701.107.6 Sales subject to local option sales and services tax. |
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701.107.7 Sales not subject to local option tax, including transactions subject to Iowa use tax. |
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701.107.8 Local option sales and services tax payments to local governments. |
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701.107.9 Allocation procedure when sourcing of local option sales tax remitted to the department is unknown. |
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701.107.10 Application of payments. |
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701.107.11 Motor vehicle, recreational vehicle, and recreational boat rental subject to local option sales and services tax. |
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701.107.12 Computation of local option tax due from mixed sales on excursion boats. |
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