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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 219 SALES AND USE TAX ON CONSTRUCTION ACTIVITIES | Chapter Listing (Official Version - PDF format)
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| 701.219.1 General information and definitions. |  |
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| 701.219.2 Contractors—consumers of building materials, supplies, and equipment by statute. | |
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| 701.219.3 Sales of building materials, supplies, and equipment to contractors, subcontractors, builders, or owners. | |
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| 701.219.4 Contractors, subcontractors, or builders who are retailers. | |
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| 701.219.5 Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa. | |
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| 701.219.6 Tangible personal property used or consumed by the manufacturer thereof. | |
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| 701.219.7 Prefabricated structures. | |
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| 701.219.8 Types of construction contracts. | |
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| 701.219.9 Machinery and equipment sales contracts with installation. | |
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| 701.219.10 Contracts with equipment sales (mixed contracts). | |
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| 701.219.11 Distinguishing machinery and equipment from real property. | |
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| 701.219.12 Tangible personal property that becomes structures. | |
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| 701.219.13 Tax on enumerated services. | |
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| 701.219.14 Transportation cost. | |
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| 701.219.15 Liability of subcontractors. | |
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| 701.219.16 Liability of sponsors. | |
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| 701.219.17 Withholding. | |
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| 701.219.18 Resale certificates. | |
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| 701.219.19 Reporting for use tax. | |
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| 701.219.20 Exempt sale, lease, or rental of equipment used by contractors, subcontractors, or builders. | |
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| 701.219.21 Gravel and stone. | |
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| 701.219.22 Construction contracts with designated exempt entities. | |
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