Iowa Administrative Code - 01/02/2019

Revenue Department [701] | Agency Listing
Chapter 13 PERMITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.13.1 Retail sales tax permit required.
701.13.2 Application for permit.
701.13.3 Permit not transferable—sale of business.
701.13.4 Permit—consolidated return optional.
701.13.5 Retailers operating a temporary business.
701.13.6 Reinstatement of canceled permit.
701.13.7 Reinstatement of revoked permit.
701.13.8 Withdrawal of permit.
701.13.9 Loss or destruction of permit.
701.13.10 Change of location.
701.13.11 Change of ownership.
701.13.12 Permit posting.
701.13.13 Trustees, receivers, executors and administrators.
701.13.14 Vending machines and other coin-operated devices.
701.13.15 Other amusements.
701.13.16 Substantially delinquent tax—denial of permit.
701.13.17 Substantially delinquent tax—revocation of permit.