Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 202 FILING RETURNS AND PAYMENT OF TAX | Chapter Listing (Official Version - PDF format)
Rules PDF 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.