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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 204 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT | Chapter Listing (Official Version - PDF format)
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| 701.204.1 Allowing use of the lowest tax rate within a database area and use of the tax rate for a five-digit area when a nine-digit zip code cannot be used. |  |
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| 701.204.2 Permissible categories of exemptions. | |
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| 701.204.3 Requirement of uniformity in the filing of returns and remittance of funds. | |
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| 701.204.4 Allocation of bad debts. | |
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| 701.204.5 Purchaser refund procedures. | |
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| 701.204.6 Relief from liability for reliance on taxability matrix. | |
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| 701.204.7 Effective dates of taxation rate increases or decreases when certain services are furnished. | |
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| 701.204.8 Freight, other transportation charges, and exclusions from the exemption applicable to these services. | |
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