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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 235 DEVICE EXCISE TAX | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.235.1 Purpose; definitions. |  |
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| 701.235.2 Devices. | |
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| 701.235.3 Permit applications, approvals, and denials. | |
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| 701.235.4 Permit cancellation, suspension, and revocation. | |
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| 701.235.5 Device retailers; age verification; display and entry. | |
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| 701.235.6 Delivery sale requirements. | |
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| 701.235.7 Attachment of tax. | |
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| 701.235.8 Filing returns and reports; payment of tax. | |
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| 701.235.9 Records; invoices. | |
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| 701.235.10 Federal or state law. | |
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