701.215.1 Definitions. |
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701.215.2 Retailers with physical presence in Iowa. |
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701.215.3 Remote sellers—registration and collection obligations. |
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701.215.4 Marketplace facilitators—registration and collection obligations. |
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701.215.5 Advertising on a marketplace. |
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701.215.6 Commencement of collection obligation and sales tax liability. |
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701.215.7 Retailers registered and collecting who fail to meet or exceed sales threshold. |
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701.215.8 Coupons; incorporation of rule 701—212.3(423). |
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701.215.9 Customer returns marketplace purchase directly to marketplace seller. |
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701.215.10 Exempt and nontaxable sales. |
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701.215.11 Other taxes for marketplace sales and items not subject to sales/use tax. |
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701.215.12 Administration; incorporation of 701—Chapter 11. |
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701.215.13 Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 12. |
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701.215.14 Permits; incorporation of 701—Chapter 13. |
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