Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 15 DETERMINATION OF A SALE AND SALE PRICE | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.15.1 Conditional sales to be included in gross sales.
701.15.2 Repossessed goods.
701.15.3 Exemption certificates, direct pay permits, fuel used in processing, and beer and wine wholesalers.
701.15.4 Bad debts.
701.15.5 Recovery of bad debts by collection agency or attorney.
701.15.6 Discounts, rebates and coupons.
701.15.7 Trading stamps are not a discount.
701.15.8 Returned merchandise.
701.15.9 Goods damaged in transit.
701.15.10 Consignment sales.
701.15.11 Leased departments.
701.15.12 Excise tax included in and excluded from gross receipts.
701.15.13 Freight, other transportation charges, and exclusions from the exemption applicable to these services.
701.15.14 Installation charges when tangible personal property is sold at retail.
701.15.15 Premiums and gifts.
701.15.16 Gift certificates.
701.15.17 Finance charge.
701.15.18 Coins and other currency exchanged at greater than face value.
701.15.19 Trade-ins.
701.15.20 Corporate mergers which do not involve taxable sales of tangible personal property or services.