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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 213 MISCELLANEOUS TAXABLE SALES | Chapter Listing (Official Version - PDF format)
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| 701.213.1 Conditional sales contracts. |  |
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| 701.213.2 The sales price of sales of butane, propane and other like gases in cylinder drums, etc. | |
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| 701.213.3 Antiques, curios, old coins, collector’s postage stamps, and currency exchanged for greater than face value. | |
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| 701.213.4 Consignment sales. | |
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| 701.213.5 Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions. | |
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| 701.213.6 Sales on layaway. | |
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| 701.213.7 Memorial stones. | |
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| 701.213.8 Creditors and trustees. | |
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| 701.213.9 Sale of pets. | |
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| 701.213.10 Redemption of meal tickets, coupon books and merchandise cards as a taxable sale. | |
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| 701.213.11 Repossessed goods. | |
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| 701.213.12 Tangible personal property made to order. | |
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| 701.213.13 Used or secondhand tangible personal property. | |
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| 701.213.14 Carpeting and other floor coverings. | |
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| 701.213.15 Goods damaged in transit. | |
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| 701.213.16 Sales of engraved, bound, printed, and vulcanized materials. | |
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| 701.213.17 Premiums and gifts. | |
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| 701.213.18 Webinars. | |
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