701.19.1 General information. |
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701.19.2 Contractors are consumers of building materials, supplies, and equipment by statute. |
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701.19.3 Sales of building materials, supplies, and equipment to contractors, subcontractors, builders or owners. |
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701.19.4 Contractors, subcontractors or builders who are retailers. |
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701.19.5 Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa. |
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701.19.6 Prefabricated structures. |
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701.19.7 Types of construction contracts. |
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701.19.8 Machinery and equipment sales contracts with installation. |
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701.19.9 Construction contracts with equipment sales (mixed contracts). |
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701.19.10 Distinguishing machinery and equipment from real property. |
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701.19.11 Tangible personal property which becomes structures. |
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701.19.12 Construction contracts with tax exempt entities. |
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701.19.13 Tax on enumerated services. |
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701.19.14 Transportation cost. |
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701.19.15 Start-up charges. |
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701.19.16 Liability of subcontractors. |
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701.19.17 Liability of sponsors. |
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701.19.18 Withholding. |
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701.19.19 Resale certificates. |
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701.19.20 Reporting for use tax. |
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