Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 250 VEHICLES SUBJECT TO REGISTRATION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.250.1 Definitions.
701.250.2 Purchase price.
701.250.3 Trades.
701.250.4 Manufacturer’s rebate.
701.250.5 Selling and purchasing the same vehicle.
701.250.6 Federal excise tax.
701.250.7 Sales to a Native American.
701.250.8 Sale of chassis with added equipment or accessories.
701.250.9 Sale of a boat or ATV with a trailer.
701.250.10 Administration.
701.250.11 Shell businesses.
701.250.12 Purchased for resale.
701.250.13 Loans.
701.250.14 Leased vehicles.
701.250.15 Exemption for vehicles purchased for the purpose of being leased and used exclusively for interstate commerce.
701.250.16 Exemption for certain Iowa Code chapter 326 vehicles.
701.250.17 Vehicles purchased outside of Iowa.
701.250.18 Business entity to business entity transfers with the same ownership and purpose.
701.250.19 Homemade vehicles.
701.250.20 Glider kit vehicles.