Print
Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
|---|---|---|---|
| 701.225.1 Paper or plastic plates, cups, and dishes; paper napkins; wooden or plastic spoons and forks; and straws. |  |
 |
|
| 701.225.2 Services used in the repair or reconditioning of certain tangible personal property. | |
|
|
| 701.225.3 Tangible personal property purchased by a person engaged in the performance of a service. | |
|
|
| 701.225.4 Maintenance or repair of fabric or clothing. | |
|
|
| 701.225.5 The sales price from the leasing of all tangible personal property subject to tax. | |
|
|
| 701.225.6 Certain inputs used in taxable vehicle wash and wax services. | |
|
|
| 701.225.7 Exemption for certain purchases by commercial enterprises. | |
|