Print
Permanent LinkIowa Administrative Code - 07/29/2020
Revenue Department [701] | Agency ListingChapter 213 MISCELLANEOUS TAXABLE SALES | Chapter Listing (Official Version - PDF format)
| Rules | 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. | |
|