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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 201 SALES AND USE TAX PERMITS | Chapter Listing (Official Version - PDF format)
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| 701.201.1 Permit required. |  |
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| 701.201.2 Application for permit. | |
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| 701.201.3 Retailers selling nontaxable goods and services. | |
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| 701.201.4 Obtaining a new permit after voluntarily canceling a prior permit. | |
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| 701.201.5 Permit not transferable—sale of business. | |
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| 701.201.6 Change of location. | |
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| 701.201.7 Change of ownership or business organization. | |
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| 701.201.8 Change of legal or operating name of a business. | |
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| 701.201.9 Trustees, receivers, executors and administrators. | |
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| 701.201.10 Substantially delinquent tax—denial of permit. | |
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| 701.201.11 Substantially delinquent tax—revocation of permit. | |
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| 701.201.12 Obtaining a new permit after revocation. | |
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| 701.201.13 Administrative cancellation of permit. | |
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