Iowa Administrative Code - 07/27/2022

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