Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 108 LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.108.1 Definitions.
701.108.2 Authorization, rate of tax, imposition, use of revenues, and administration.
701.108.3 Collection of the tax.
701.108.4 Similarities to the local option sales and service tax imposed in Iowa Code chapter and 701—Chapter 107.
701.108.5 Sales not subject to local option tax, including transactions subject to Iowa use tax.
701.108.6 Deposits of receipts.
701.108.7 Local option school infrastructure sales and service tax payments to school districts.
701.108.8 Construction contract refunds.
701.108.9 28E agreements.