Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 221 MISCELLANEOUS NONTAXABLE TRANSACTIONS | Chapter Listing (Official Version - PDF format)

Rules	PDF	RTF	Waivers
701.221.1 Sales of prepaid merchandise cards.
701.221.2 Demurrage charges.
701.221.3 Beverage container deposits.
701.221.4 Advertising agencies, commercial artists and designers as an agent or as a nonagent of a client.
701.221.5 Films and other media, exempt rental and sale.

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