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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 217 TELECOMMUNICATION SERVICES | Chapter Listing (Official Version - PDF format)
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| 701.217.1 Taxable telecommunication service and ancillary service. |  |
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| 701.217.2 Definitions. | |
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| 701.217.3 Imposition of tax. | |
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| 701.217.4 Exempt from the tax. | |
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| 701.217.5 Bundled transactions in telecommunication service. | |
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| 701.217.6 Sourcing telecommunication service. | |
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| 701.217.7 General billing issues. | |
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| 701.217.8 Prepaid wireless 911 surcharge. | |
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| 701.217.9 State sales tax exemption for central office equipment and transmission equipment. | |
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