Iowa Administrative Code - 09/11/2019

Revenue Department [701] | Agency Listing
Chapter 231 EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.231.1 Newspapers, free newspapers and shoppers’ guides.
701.231.2 Motor fuel, special fuel, aviation fuels and gasoline.
701.231.3 Sales of food and food ingredients.
701.231.4 Sales of candy.
701.231.5 Sales of prepared food.
701.231.6 Prescription drugs, medical devices, oxygen, and insulin.
701.231.7 Exempt sales of other medical devices which are not prosthetic devices.
701.231.8 Prosthetic devices, durable medical equipment, and mobility enhancing equipment.
701.231.9 Raffles.
701.231.10 Exempt sales of prizes.
701.231.11 Modular homes.
701.231.12 Access to on-line computer service.
701.231.13 Sale or rental of information services.
701.231.14 Exclusion from tax for property delivered by certain media.
701.231.15 Exempt sales of clothing and footwear during two-day period in August.
701.231.16 State sales tax phase-out on energies.