Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 201 SALES AND USE TAX PERMITS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.201.1 Permit required.
701.201.2 Application for permit.
701.201.3 Retailers selling nontaxable goods and services.
701.201.4 Reinstatement of canceled permit.
701.201.5 Permit not transferable—sale of business.
701.201.6 Change of location.
701.201.7 Change of ownership.
701.201.8 Change of legal or operating name of a business.
701.201.9 Trustees, receivers, executors and administrators.
701.201.10 Substantially delinquent tax—denial of permit.
701.201.11 Substantially delinquent tax—revocation of permit.
701.201.12 Reinstatement of revoked permit.
701.201.13 Withdrawal of permit.