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Iowa Administrative Code - 05/22/2019

Revenue Department [701] | Agency Listing
Chapter 240 RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.240.1 Allowing use of the lowest tax rate within a database area and use of the tax rate for a five-digit area when a nine-digit zip code cannot be used.
701.240.2 Permissible categories of exemptions.
701.240.3 Requirement of uniformity in the filing of returns and remittance of funds.
701.240.4 Allocation of bad debts.
701.240.5 Purchaser refund procedures.
701.240.6 Relief from liability for reliance on taxability matrix.
701.240.7 Effective dates of taxation rate increases or decreases when certain services are furnished.
701.240.8 Prospective application of defining “retail sale” to include a lease or rental.