Iowa Administrative Code - 08/21/2013

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.
701.225.7 Certain inputs used in taxable vehicle wash and wax services.