Iowa Administrative Code - 09/11/2019

Revenue Department [701] | Agency Listing
Chapter 215 REMOTE SALES AND MARKETPLACE SALES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.215.1 Definitions.
701.215.2 Retailers with physical presence in Iowa.
701.215.3 Remote sellers—registration and collection obligations.
701.215.4 Marketplace facilitators—registration and collection obligations.
701.215.5 Advertising on a marketplace.
701.215.6 Commencement of collection obligation and sales tax liability.
701.215.7 Retailers registered and collecting who fail to meet or exceed sales threshold.
701.215.8 Coupons; incorporation of rule 701—212.3(423).
701.215.9 Customer returns marketplace purchase directly to marketplace seller.
701.215.10 Exempt and nontaxable sales.
701.215.11 Other taxes for marketplace sales and items not subject to sales/use tax.
701.215.12 Administration; incorporation of 701—Chapter 11.
701.215.13 Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 12.
701.215.14 Permits; incorporation of 701—Chapter 13.