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Permanent LinkIowa Administrative Code - 03/08/2023
Revenue Department [701] | Agency ListingChapter 203 ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE | Chapter Listing (Official Version - PDF format)
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| 701.203.1 Tax not to be included in price. |  |
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| 701.203.2 Finance charge. | |
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| 701.203.3 Retailers’ discounts, trade discounts, rebates and coupons. | |
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| 701.203.4 Excise tax included in and excluded from sales price. | |
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| 701.203.5 Trade-ins. | |
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| 701.203.6 Installation charges when tangible personal property is sold at retail. | |
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| 701.203.7 Service charge and gratuity. | |
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| 701.203.8 Payment from a third party. | |
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| 701.203.9 Taxation of transactions due to rate change. | |
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