Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 16 TAXABLE SALES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.16.1 Tax imposed.
701.16.2 Used or secondhand tangible personal property.
701.16.3 Tangible personal property used or consumed by the manufacturer thereof.
701.16.4 Patterns, dies, jigs, tools, and manufacturing or printing aids.
701.16.5 Explosives used in mines, quarries and elsewhere.
701.16.6 Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates and wood mounts.
701.16.7 Rescinded
701.16.8 Wholesalers and jobbers selling at retail.
701.16.9 Materials and supplies sold to retail stores.
701.16.10 Sales to certain corporations organized under federal statutes.
701.16.11 Paper plates, paper cups, paper dishes, paper napkins, paper, wooden or plastic spoons and forks and straws.
701.16.12 Tangible personal property purchased for resale but incidentally consumed by the purchaser.
701.16.13 Property furnished without charge by employers to employees.
701.16.14 Sales in interstate commerce—goods delivered into this state.
701.16.15 Owners or operators of buildings.
701.16.16 Tangible personal property made to order.
701.16.17 Blacksmith and machine shops.
701.16.18 Sales of signs at retail.
701.16.19 Products sold by cooperatives to members or patrons.
701.16.20 Municipal utilities, investor-owned utilities, or municipal or rural electrification cooperatives or associations.
701.16.21 Sale of pets.
701.16.22 Sales on layaway.
701.16.23 Meal tickets, coupon books, and merchandise cards.
701.16.24 Truckers engaged in retail business.
701.16.25 Foreign truckers selling at retail in Iowa.
701.16.26 Admissions to amusements, athletic events, commercial amusement enterprises, fairs, and games.
701.16.27 Amusements.
701.16.28 Fees for participation in games or other amusements.
701.16.29 Rental of personal property in connection with the operation of amusements.
701.16.30 Commercial amusement enterprises—companies or persons which contract to furnish show for fixed fee.
701.16.31 Admissions to state, county, district and local fairs.
701.16.32 River steamboats.
701.16.33 Pawnbrokers.
701.16.34 Druggists and pharmacists.
701.16.35 Memorial stones.
701.16.36 Communication services furnished by hotel to its guests.
701.16.37 Private clubs.
701.16.38 Aircraft sales.
701.16.39 Athletic events.
701.16.40 Iowa dental laboratories.
701.16.41 Dental supply houses.
701.16.42 News distributors and magazine distributors.
701.16.43 Magazine subscriptions by independent dealers.
701.16.44 Sales by finance companies.
701.16.45 Sale of baling wire and baling twine.
701.16.46 Snowmobiles and motorboats.
701.16.47 Conditional sales contracts.
701.16.48 Carpeting and other floor coverings.
701.16.49 Bowling.
701.16.50 Various special problems relating to public utilities.
701.16.51 Sales of services treated as sales of tangible personal property.
701.16.52 Sales of prepaid merchandise cards.