Iowa Administrative Code - 03/22/2023

Revenue Department [701] | Agency Listing
Chapter 288 DETERMINATION OF A SALE AND SALE PRICE | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.288.1 Reserved
701.288.2 Reserved
701.288.3 Exemption certificates, direct pay permits, fuel used in processing, and beer and wine wholesalers.
701.288.4 Reserved
701.288.5 Reserved
701.288.6 Reserved
701.288.7 Reserved
701.288.8 Returned merchandise.
701.288.9 Reserved
701.288.10 Reserved
701.288.11 Leased departments.
701.288.12 Excise tax included in and excluded from gross receipts.
701.288.13 Freight, other transportation charges, and exclusions from the exemption applicable to these services.
701.288.14 Reserved
701.288.15 Premiums and gifts.