701.219.1 General information. |
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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 Construction 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 which 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 Start-up charges. |
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701.219.16 Liability of subcontractors. |
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701.219.17 Liability of sponsors. |
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701.219.18 Withholding. |
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701.219.19 Resale certificates. |
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701.219.20 Reporting for use tax. |
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701.219.21 Exempt sale, lease, or rental of equipment used by contractors, subcontractors, or builders. |
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