Iowa Administrative Code - 10/10/2018

Revenue Department [701] | Agency Listing
Chapter 26 SALES AND USE TAX ON SERVICES | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.26.1 Definition and scope.
701.26.2 Enumerated services exempt.
701.26.3 Alteration and garment repair.
701.26.4 Armored car.
701.26.5 Vehicle repair.
701.26.6 Battery, tire and allied.
701.26.7 Investment counseling.
701.26.8 Bank and financial institution service charges.
701.26.9 Barber and beauty.
701.26.10 Boat repair.
701.26.11 Car and vehicle wash and wax.
701.26.12 Carpentry.
701.26.13 Roof, shingle and glass repair.
701.26.14 Dance schools and dance studios.
701.26.15 Dry cleaning, pressing, dyeing and laundering.
701.26.16 Electrical and electronic repair and installation.
701.26.17 Engraving, photography and retouching.
701.26.18 Equipment and tangible personal property rental.
701.26.19 Excavating and grading.
701.26.20 Farm implement repair of all kinds.
701.26.21 Flying service.
701.26.22 Furniture, rug, upholstery, repair and cleaning.
701.26.23 Fur storage and repair.
701.26.24 Golf and country clubs and all commercial recreation.
701.26.25 House and building moving.
701.26.26 Household appliance, television and radio repair.
701.26.27 Jewelry and watch repair.
701.26.28 Machine operators.
701.26.29 Machine repair of all kinds.
701.26.30 Motor repair.
701.26.31 Motorcycle, scooter and bicycle repair.
701.26.32 Oilers and lubricators.
701.26.33 Office and business machine repair.
701.26.34 Painting, papering and interior decorating.
701.26.35 Parking facilities.
701.26.36 Pipe fitting and plumbing.
701.26.37 Wood preparation.
701.26.38 Private employment agency, executive search agency.
701.26.39 Printing and binding.
701.26.40 Sewing and stitching.
701.26.41 Shoe repair and shoeshine.
701.26.42 Storage warehousing, storage locker, and storage warehousing of raw agricultural products and household goods.
701.26.43 Telephone answering service.
701.26.44 Test laboratories.
701.26.45 Termite, bug, roach, and pest eradicators.
701.26.46 Tin and sheet metal repair.
701.26.47 Turkish baths, massage, and reducing salons.
701.26.48 Vulcanizing, recapping or retreading.
701.26.49 Rescinded
701.26.50 Weighing.
701.26.51 Welding.
701.26.52 Well drilling.
701.26.53 Wrapping, packing and packaging of merchandise other than processed meat, fish, fowl and vegetables.
701.26.54 Wrecking service.
701.26.55 Wrecker and towing.
701.26.56 Cable and pay television.
701.26.57 Camera repair.
701.26.58 Campgrounds.
701.26.59 Gun repair.
701.26.60 Janitorial and building maintenance or cleaning.
701.26.61 Lawn care.
701.26.62 Landscaping.
701.26.63 Pet grooming.
701.26.64 Reflexology.
701.26.65 Tanning beds and tanning salons.
701.26.66 Tree trimming and removal.
701.26.67 Water conditioning and softening.
701.26.68 Motor vehicle, recreational vehicle and recreational boat rental.
701.26.69 Security and detective services.
701.26.70 Lobbying.
701.26.71 Solid waste collection and disposal services.
701.26.72 Sewage services.
701.26.73 Consultant services.
701.26.74 Aircraft rental.
701.26.75 Sign construction and installation.
701.26.76 Swimming pool cleaning and maintenance.
701.26.77 Taxidermy.
701.26.78 Mini-storage.
701.26.79 Dating services.
701.26.80 Limousine service.
701.26.81 Sales of bundled services contracts.