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Permanent LinkIowa Administrative Code - 07/14/2021
Revenue Department [701] | Agency ListingChapter 214 MISCELLANEOUS NONTAXABLE TRANSACTIONS | Chapter Listing (Official Version - PDF format)
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| 701.214.1 Corporate mergers which do not involve taxable sales of tangible personal property or services. |  |
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| 701.214.2 Sales of prepaid merchandise cards. | |
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| 701.214.3 Demurrage charges. | |
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| 701.214.4 Beverage container deposits. | |
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| 701.214.5 Exempt sales by excursion boat licensees. | |
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| 701.214.6 Advertising agencies, commercial artists and designers as an agent or as a nonagent of a client. | |
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