Iowa Administrative Code - 01/27/2021

Revenue Department [701] | Agency Listing
Chapter 224 TELECOMMUNICATION SERVICES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.224.1 Taxable telecommunication service and ancillary service.
701.224.2 Definitions.
701.224.3 Imposition of tax.
701.224.4 Exempt from the tax.
701.224.5 Bundled transactions in telecommunication service.
701.224.6 Sourcing telecommunication service.
701.224.7 General billing issues.
701.224.8 Prepaid wireless 911 surcharge.
701.224.9 State sales tax exemption for central office equipment and transmission equipment.