Print
Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 202 FILING RETURNS AND PAYMENT OF TAX | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
|---|---|---|---|
| 701.202.1 Sales and use tax return filing. |  |
 |
|
| 701.202.2 Reporting sales or use taxes. | |
|
|
| 701.202.3 Sales and use tax remittance. | |
|
|
| 701.202.4 Due dates, weekends, and holidays. | |
|
|
| 701.202.5 Consolidated returns. | |
|
|
| 701.202.6 Direct pay permits and negotiated rate agreements. | |
|
|
| 701.202.7 Regular permit holders responsible for collection of tax. | |
|
|
| 701.202.8 Sale of business. | |
|
|
| 701.202.9 Bankruptcy, insolvency, or assignment for benefit of creditors. | |
|
|
| 701.202.10 Vending machines and other coin-operated devices. | |
|
|
| 701.202.11 Claim for refund of tax. | |
|
|
| 701.202.12 Immediate successor liability for unpaid tax. | |
|
|
| 701.202.13 Officers and partners—personal liability for unpaid tax. | |
|
|
| 701.202.14 Sales tax or use tax paid to another state. | |
|
|
| 701.202.15 Registered retailers selling tangible personal property on a conditional sale contract basis. | |
|
|
| 701.202.16 Registered vendors repossessing goods sold on a conditional sale contract basis. | |
|
|
| 701.202.17 Returned merchandise. | |
|
|
| 701.202.18 Information disclosures to certain persons. | |
|
|
| 701.202.19 Bonding procedure. | |
|
|
| 701.202.20 Taxpayer records—specific requirements. | |
|