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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 220 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS | Chapter Listing (Official Version - PDF format)
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| 701.220.1 Newspapers, free newspapers and shoppers’ guides. |  |
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| 701.220.2 Food and food ingredients. | |
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| 701.220.3 Candy. | |
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| 701.220.4 Prepared food. | |
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| 701.220.5 Prescription drugs. | |
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| 701.220.6 Other medical devices. | |
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| 701.220.7 Prosthetic devices, durable medical equipment, and mobility enhancing equipment. | |
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| 701.220.8 Exempt sales of clothing and footwear during two-day period in August. | |
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| 701.220.9 Sales of diapers. | |
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| 701.220.10 Sale of energy to residential customers. | |
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