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Iowa Administrative Code - 03/20/2024

Revenue Department [701] | Agency Listing
Chapter 282 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.282.1 Transaction consummated outside this state.
701.282.2 Sales by federal government or agencies to consumers.
701.282.3 Fuel consumed in creating power, heat or steam for processing or generating electric current.
701.282.4 Taxation of Native Americans.
701.282.5 Property used to manufacture certain vehicles to be leased.
701.282.6 Out-of-state rental of vehicles subject to registration subsequently used in Iowa.
701.282.7 Sales of mobile homes, manufactured housing, and related property and services.
701.282.8 Tax imposed on the use of manufactured housing as tangible personal property and as real estate.