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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 212 GOVERNMENTS AND NONPROFITS | Chapter Listing (Official Version - PDF format)
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| 701.212.1 Taxability of profits used by or donated to an educational, charitable, or religious entity. |  |
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| 701.212.2 Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O. | |
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| 701.212.3 Sales in interstate commerce—goods transported or shipped from this state. | |
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| 701.212.4 Educational institution. | |
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| 701.212.5 Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax. | |
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| 701.212.6 Nonprofit private museums. | |
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| 701.212.7 State fair and fair societies. | |
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| 701.212.8 Sales to hospices. | |
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| 701.212.9 Art centers. | |
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| 701.212.10 Tangible personal property purchased from the United States government. | |
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| 701.212.11 Sales by the state of Iowa, its agencies and instrumentalities. | |
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| 701.212.12 Sales to federal, state, municipal, and tribal governments and instrumentalities. | |
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| 701.212.13 Fees paid to cities and counties for the privilege of participating in any athletic sport. | |
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| 701.212.14 Property used by a lending organization. | |
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| 701.212.15 Urban transit systems. | |
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