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Permanent LinkIowa Administrative Code - 02/18/2026
Revenue Department [701] | Agency ListingChapter 285 TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.285.1 Auctioneers as agents. |  |
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| 701.285.2 Florists. | |
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| 701.285.3 Student fraternities and sororities. | |
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| 701.285.4 Morticians or funeral directors. | |
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| 701.285.5 Physicians, dentists, surgeons, ophthalmologists, optometrists, and opticians. | |
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| 701.285.6 Warranties and maintenance contracts. | |
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| 701.285.7 Casual sales. | |
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| 701.285.8 Taxation of Native Americans. | |
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| 701.285.9 Computer software and hardware. | |
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| 701.285.10 Envelopes for advertising. | |
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| 701.285.11 Newspapers, free newspapers and shoppers’ guides. | |
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| 701.285.12 Maintenance or repair of fabric or clothing. | |
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| 701.285.13 Drop shipment sales. | |
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