Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Rules PDF RTF Waivers
701.18.1 Tangible personal property purchased from the United States government.
701.18.2 Sales of butane, propane and other like gases in cylinder drums, etc.
701.18.3 Chemical compounds used to treat water.
701.18.4 Mortgages and trustees.
701.18.5 Sales to federal, state, county, municipal, or tribal government or the government’s agencies or instrumentalities.
701.18.6 Relief agencies.
701.18.7 Containers, including packing cases, shipping cases, wrapping material and similar items.
701.18.8 Auctioneers.
701.18.9 Sales by farmers.
701.18.10 Florists.
701.18.11 Landscaping materials.
701.18.12 Hatcheries.
701.18.13 Sales by the state of Iowa, its agencies and instrumentalities.
701.18.14 Sales of livestock and poultry feeds.
701.18.15 Student fraternities and sororities.
701.18.16 Photographers and photostaters.
701.18.17 Gravel and stone.
701.18.18 Sale of ice.
701.18.19 Antiques, curios, old coins or collector’s postage stamps.
701.18.20 Communication services.
701.18.21 Morticians or funeral directors.
701.18.22 Physicians, dentists, surgeons, ophthalmologists, oculists, optometrists, and opticians.
701.18.23 Veterinarians.
701.18.24 Hospitals, infirmaries and sanitariums.
701.18.25 Warranties and maintenance contracts.
701.18.26 Service charge and gratuity.
701.18.27 Advertising agencies, commercial artists, and designers.
701.18.28 Casual sales.
701.18.29 Processing, a definition of the word, its beginning and completion characterized with specific examples of processing.
701.18.30 Taxation of American Indians.
701.18.31 Tangible personal property purchased by one who is engaged in the performance of a service.
701.18.32 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations.
701.18.33 Printers’ and publishers’ supplies exemption with retroactive effective date.
701.18.34 Automatic data processing.
701.18.35 Drainage tile.
701.18.36 True leases and purchases of tangible personal property by lessors.
701.18.37 Motor fuel, special fuel, aviation fuels and gasoline.
701.18.38 Urban transit systems.
701.18.39 Sales or services rendered, furnished, or performed by a county or city.
701.18.40 Renting of rooms.
701.18.41 Envelopes for advertising.
701.18.42 Newspapers, free newspapers and shoppers’ guides.
701.18.43 Written contract.
701.18.44 Sale or rental of farm machinery and equipment.
701.18.45 Sale or rental of computers, industrial machinery and equipment; refund of and exemption from tax paid for periods prior to July 1, 1997.
701.18.46 Automotive fluids.
701.18.47 Maintenance or repair of fabric or clothing.
701.18.48 Sale or rental of farm machinery, equipment, replacement parts, and repairs used in livestock, dairy, or plant production.
701.18.49 Aircraft sales, rental, component parts, and services exemptions prior to, on, and after July 1, 1999.
701.18.50 Property used by a lending organization.
701.18.51 Sales to nonprofit legal aid organizations.
701.18.52 Irrigation equipment used in farming operations.
701.18.53 Sales to persons engaged in the consumer rental purchase business.
701.18.54 Sales of advertising material.
701.18.55 Drop shipment sales.
701.18.56 Wind energy conversion property.
701.18.57 Exemptions applicable to the production of flowering, ornamental, and vegetable plants.
701.18.58 Exempt sales or rentals of computers, industrial machinery and equipment, and exempt sales of fuel and electricity on and after July 1, 1997, but before July 1, 2016.
701.18.59 Exempt sales to nonprofit hospitals.
701.18.60 Exempt sales of gases used in the manufacturing process.
701.18.61 Exclusion from tax for property delivered by certain media.