Iowa Administrative Code - 02/18/2026

Revenue Department [701] | Agency Listing
Chapter 251 AUTOMOBILE RENTAL EXCISE TAX | Chapter Listing (Official Version - PDF format)

Rules	PDF	RTF	Waivers
701.251.1 Definitions and characterizations.
701.251.2 Tax imposed upon rental of automobiles.
701.251.3 Lessor’s obligation to collect tax.

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