Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 211 TAXABLE SERVICES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.211.1 Definitions and scope.
701.211.2 Services purchased for resale.
701.211.3 Fur storage and repair.
701.211.4 Investment counseling.
701.211.5 Bank and financial institution service charges.
701.211.6 Barber and beauty.
701.211.7 Photography and retouching.
701.211.8 Household appliance, television, and radio repair.
701.211.9 Machine operators.
701.211.10 Machine repair of all kinds.
701.211.11 Oilers and lubricators.
701.211.12 Parking facilities.
701.211.13 Private employment agency, executive search agency.
701.211.14 Storage of household goods and mini-storage.
701.211.15 Test laboratories.
701.211.16 Termite, bug, roach, and pest eradicators.
701.211.17 Turkish baths, massage, and reducing salons.
701.211.18 Wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables.
701.211.19 Wrecking service.
701.211.20 Cable and pay television.
701.211.21 Camera repair.
701.211.22 Gun repair.
701.211.23 Janitorial and building maintenance or cleaning.
701.211.24 Lawn care, landscaping, and tree trimming and removal.
701.211.25 Pet grooming.
701.211.26 Reflexology.
701.211.27 Water conditioning and softening.
701.211.28 Security and detective services.
701.211.29 Solid waste collection and disposal services.
701.211.30 Sewage services.
701.211.31 Sign construction and installation.
701.211.32 Dating services.
701.211.33 Personal transportation service.
701.211.34 Information services.
701.211.35 Software as a service.
701.211.36 Video game services and tournaments.
701.211.37 Services related to specified digital products or software sold as tangible personal property.
701.211.38 Storage of tangible or electronic files, documents, or other records.