Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 17 EXEMPT SALES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.17.1 Gross receipts expended for educational, religious, and charitable purposes.
701.17.2 Fuel used in processing—when exempt.
701.17.3 Processing exemptions.
701.17.4 Commercial fertilizer and agricultural limestone.
701.17.5 Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O.
701.17.6 Sales of vehicles subject to registration—new and used—by dealers.
701.17.7 Sales to certain federal corporations.
701.17.8 Sales in interstate commerce—goods transported or shipped from this state.
701.17.9 Sales of breeding livestock, fowl and certain other property used in agricultural production.
701.17.10 Materials used for seed inoculations.
701.17.11 Educational institution.
701.17.12 Coat or hat checkrooms.
701.17.13 Railroad rolling stock.
701.17.14 Chemicals, solvents, sorbents, or reagents used in processing.
701.17.15 Demurrage charges.
701.17.16 Sale of a draft horse.
701.17.17 Beverage container deposits.
701.17.18 Films, video tapes and other media, exempt rental and sale.
701.17.19 Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax.
701.17.20 Raffles.
701.17.21 Exempt sales of prizes.
701.17.22 Modular homes.
701.17.23 Sales to other states and their political subdivisions.
701.17.24 Nonprofit private museums.
701.17.25 Exempt sales by excursion boat licensees.
701.17.26 Bedding for agricultural livestock or fowl.
701.17.27 Statewide notification center service exemption.
701.17.28 State fair and fair societies.
701.17.29 Reciprocal shipment of wines.
701.17.30 Nonprofit organ procurement organizations.
701.17.31 Sale of electricity to water companies.
701.17.32 Food and beverages sold by certain organizations are exempt.
701.17.33 Sales of building materials, supplies and equipment to not-for-profit rural water districts.
701.17.34 Sales to hospices.
701.17.35 Sales of livestock ear tags.
701.17.36 Sale or rental of information services.
701.17.37 Temporary exemption from sales tax on certain utilities.
701.17.38 State sales tax phase-out on energies.
701.17.39 Art centers.
701.17.40 Community action agencies.
701.17.41 Legislative service bureau.