701.108.1 Definitions. |
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701.108.2 Authorization, rate of tax, imposition, use of revenues, and administration. |
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701.108.3 Collection of the tax. |
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701.108.4 Similarities to the local option sales and service tax imposed in Iowa Code chapter and 701—Chapter 107. |
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701.108.5 Sales not subject to local option tax, including transactions subject to Iowa use tax. |
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701.108.6 Deposits of receipts. |
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701.108.7 Local option school infrastructure sales and service tax payments to school districts. |
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701.108.8 Construction contract refunds. |
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701.108.9 28E agreements. |
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