Iowa Administrative Code - 11/30/2022

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 Interstate commerce.
701.211.3 Services performed for employers.
701.211.4 Services purchased for resale.
701.211.5 Alteration and garment repair.
701.211.6 Dry cleaning, pressing, dyeing and laundering.
701.211.7 Sewing and stitching.
701.211.8 Shoe repair and shoeshine.
701.211.9 Furniture, rug, and upholstery repair and cleaning.
701.211.10 Fur storage and repair.
701.211.11 Investment counseling.
701.211.12 Bank and financial institution service charges.
701.211.13 Barber and beauty.
701.211.14 Photography and retouching.
701.211.15 Household appliance, television, and radio repair.
701.211.16 Jewelry and watch repair.
701.211.17 Machine operators.
701.211.18 Machine repair of all kinds.
701.211.19 Motor repair.
701.211.20 Oilers and lubricators.
701.211.21 Office and business machine repair.
701.211.22 Parking facilities.
701.211.23 Private employment agency, executive search agency.
701.211.24 Storage of household goods and mini-storage.
701.211.25 Telephone answering service.
701.211.26 Test laboratories.
701.211.27 Termite, bug, roach, and pest eradicators.
701.211.28 Tin and sheet metal repair.
701.211.29 Turkish baths, massage, and reducing salons.
701.211.30 Weighing.
701.211.31 Welding.
701.211.32 Wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables.
701.211.33 Wrecking service.
701.211.34 Cable and pay television.
701.211.35 Camera repair.
701.211.36 Gun repair.
701.211.37 Janitorial and building maintenance or cleaning.
701.211.38 Lawn care, landscaping, and tree trimming and removal.
701.211.39 Pet grooming.
701.211.40 Reflexology.
701.211.41 Tanning beds and tanning salons.
701.211.42 Water conditioning and softening.
701.211.43 Security and detective services.
701.211.44 Solid waste collection and disposal services.
701.211.45 Sewage services.
701.211.46 Aircraft rental.
701.211.47 Sign construction and installation.
701.211.48 Swimming pool cleaning and maintenance.
701.211.49 Taxidermy.
701.211.50 Dating services.
701.211.51 Personal transportation service.
701.211.52 Information services.
701.211.53 Software as a service.
701.211.54 Video game services and tournaments.
701.211.55 Services related to specified digital products or software sold as tangible personal property.
701.211.56 Storage of tangible or electronic files, documents, or other records.