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701.16.7 Rescinded |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