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Permanent LinkIowa Administrative Code - 11/30/2022
Revenue Department [701] | Agency ListingChapter 207 REMOTE SALES AND MARKETPLACE SALES | Chapter Listing (Official Version - PDF format)
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| 701.207.1 Definitions. |  |
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| 701.207.2 Retailers with physical presence in Iowa. | |
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| 701.207.3 Remote sellers—registration and collection obligations. | |
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| 701.207.4 Marketplace facilitators—registration and collection obligations. | |
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| 701.207.5 Advertising on a marketplace. | |
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| 701.207.6 Commencement of collection obligation and sales tax liability. | |
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| 701.207.7 Retailers registered and collecting who fail to meet or exceed sales threshold. | |
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| 701.207.8 Coupons; incorporation of rule 701—212.3(423). | |
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| 701.207.9 Customer returns marketplace purchase directly to marketplace seller. | |
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| 701.207.10 Exempt and nontaxable sales. | |
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| 701.207.11 Other taxes for marketplace sales and items not subject to sales/use tax. | |
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| 701.207.12 Administration; incorporation of 701—Chapter 11. | |
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| 701.207.13 Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 202. | |
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| 701.207.14 Permits; incorporation of 701—Chapter 201. | |
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