Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 213 MISCELLANEOUS TAXABLE SALES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.213.1 Tax imposed.
701.213.2 Athletic events.
701.213.3 Conditional sales contracts.
701.213.4 The sales price of sales of butane, propane and other like gases in cylinder drums, etc.
701.213.5 Antiques, curios, old coins, collector’s postage stamps, and currency exchanged for greater than face value.
701.213.6 Communication services furnished by hotel to its guests.
701.213.7 Consignment sales.
701.213.8 Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions.
701.213.9 Explosives used in mines, quarries and elsewhere.
701.213.10 Sales on layaway.
701.213.11 Memorial stones.
701.213.12 Creditors and trustees.
701.213.13 Sale of pets.
701.213.14 Redemption of meal tickets, coupon books and merchandise cards as a taxable sale.
701.213.15 Rental of personal property in connection with the operation of amusements.
701.213.16 Repossessed goods.
701.213.17 Sales of signs at retail.
701.213.18 Tangible personal property made to order.
701.213.19 Used or secondhand tangible personal property.
701.213.20 Carpeting and other floor coverings.
701.213.21 Goods damaged in transit.
701.213.22 Snowmobiles, motorboats, and certain other vehicles.
701.213.23 Photographers and photostaters.
701.213.24 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations.
701.213.25 Urban transit systems.