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Iowa Administrative Code - 05/05/2010

Revenue Department [701] | Agency Listing
Chapter 225 RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS | Chapter Listing (Official Version - PDF format)
Rules PDF 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 A service purchased for resale.
701.225.3 Services used in the repair or reconditioning of certain tangible personal property.
701.225.4 Tangible personal property purchased by a person engaged in the performance of a service.
701.225.5 Maintenance or repair of fabric or clothing.
701.225.6 The sales price from the leasing of all tangible personal property subject to tax.