Iowa Administrative Code - 07/27/2022

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