Iowa Administrative Code - 04/21/2021

Revenue Department [701] | Agency Listing
Chapter 223 SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.223.1 Definitions.
701.223.2 General sourcing rules for taxable services.
701.223.3 First use of services performed on tangible personal property.
701.223.4 Sourcing rules for personal care services.
701.223.5 Sourcing of tickets or admissions to places of amusement, fairs, and athletic events.
701.223.6 Sourcing rules for tangible personal property and specified digital products.