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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 210 PURCHASES BY BUSINESSES | Chapter Listing (Official Version - PDF format)
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| 701.210.1 Wholesalers and jobbers selling at retail. |  |
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| 701.210.2 Materials and supplies sold to retail stores. | |
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| 701.210.3 Tangible personal property and specified digital products purchased for resale but incidentally consumed by the purchaser. | |
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| 701.210.4 Property furnished without charge by employers to employees. | |
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| 701.210.5 Owners or operators of buildings. | |
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| 701.210.6 Blacksmith and machine shops. | |
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| 701.210.7 Truckers engaged in retail business. | |
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| 701.210.8 Out-of-state truckers selling at retail in Iowa. | |
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| 701.210.9 Iowa dental laboratories. | |
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| 701.210.10 Dental supply houses. | |
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| 701.210.11 News distributors and magazine distributors. | |
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| 701.210.12 Magazine subscriptions by independent dealers. | |
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| 701.210.13 Sales by finance companies. | |
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| 701.210.14 Bowling. | |
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| 701.210.15 Various special problems relating to public utilities. | |
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| 701.210.16 Reserved. | |
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| 701.210.17 Communication services furnished by a hotel to its guests. | |
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| 701.210.18 Explosives used in mines, quarries and elsewhere. | |
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| 701.210.19 Sales of signs at retail. | |
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| 701.210.20 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated entities. | |
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| 701.210.21 Mergers that do not involve taxable sales of tangible personal property or services. | |
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| 701.210.22 Railroad rolling stock. | |
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