Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 19 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.19.1 General information.
701.19.2 Contractors are consumers of building materials, supplies, and equipment by statute.
701.19.3 Sales of building materials, supplies, and equipment to contractors, subcontractors, builders or owners.
701.19.4 Contractors, subcontractors or builders who are retailers.
701.19.5 Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa.
701.19.6 Prefabricated structures.
701.19.7 Types of construction contracts.
701.19.8 Machinery and equipment sales contracts with installation.
701.19.9 Construction contracts with equipment sales (mixed contracts).
701.19.10 Distinguishing machinery and equipment from real property.
701.19.11 Tangible personal property which becomes structures.
701.19.12 Construction contracts with tax exempt entities.
701.19.13 Tax on enumerated services.
701.19.14 Transportation cost.
701.19.15 Start-up charges.
701.19.16 Liability of subcontractors.
701.19.17 Liability of sponsors.
701.19.18 Withholding.
701.19.19 Resale certificates.
701.19.20 Reporting for use tax.