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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 270 LOCAL OPTION SALES AND SERVICES TAX | Chapter Listing (Official Version - PDF format)
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| 701.270.1 Definitions. |  |
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| 701.270.2 Imposition of local option taxes and notification to the department. | |
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| 701.270.3 Administration. | |
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| 701.270.4 Filing returns; payment of tax; penalty and interest. | |
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| 701.270.5 Permits. | |
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| 701.270.6 Sales subject to local option sales and services tax. | |
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| 701.270.7 Sales not subject to local option tax, including transactions subject to Iowa use tax. | |
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| 701.270.8 Local option sales and services tax payments to local governments. | |
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| 701.270.9 Allocation procedure when sourcing of local option sales tax remitted to the department is unknown. | |
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| 701.270.10 Application of payments. | |
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| 701.270.11 Computation of local option tax due from mixed sales on excursion boats. | |
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