Iowa Administrative Code - 03/22/2023

Revenue Department [701] | Agency Listing
Chapter 210 PURCHASES BY BUSINESSES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.210.1 Wholesalers and jobbers selling at retail.
701.210.2 Materials and supplies sold to retail stores.
701.210.3 Tangible personal property and specified digital products purchased for resale but incidentally consumed by the purchaser.
701.210.4 Property furnished without charge by employers to employees.
701.210.5 Owners or operators of buildings.
701.210.6 Blacksmith and machine shops.
701.210.7 Truckers engaged in retail business.
701.210.8 Out-of-state truckers selling at retail in Iowa.
701.210.9 Iowa dental laboratories.
701.210.10 Dental supply houses.
701.210.11 News distributors and magazine distributors.
701.210.12 Magazine subscriptions by independent dealers.
701.210.13 Sales by finance companies.
701.210.14 Bowling.
701.210.15 Various special problems relating to public utilities.
701.210.16 Sales of engraved, bound, printed, and vulcanized materials.
701.210.17 Communication services furnished by hotel to its guests.
701.210.18 Explosives used in mines, quarries and elsewhere.
701.210.19 Sales of signs at retail.
701.210.20 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations.