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 Motor vehicle, recreational vehicle, and recreational boat rental subject to local option sales and services tax. |
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701.270.12 Computation of local option tax due from mixed sales on excursion boats. |
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