Iowa Administrative Code - 06/29/2022

Revenue Department [701] | Agency Listing
Chapter 30 FILING RETURNS, PAYMENT OF TAX, PENALTY AND INTEREST | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.30.1 Liability for use tax and denial and revocation of permit.
701.30.2 Measure of use tax.
701.30.3 Consumer’s use tax return.
701.30.4 Retailer’s use tax return.
701.30.5 Collection requirements of registered retailers.
701.30.6 Bracket system to be used by registered vendors.
701.30.7 Sales tax or use tax paid to another state.
701.30.8 Registered retailers selling tangible personal property on a conditional sale contract basis.
701.30.9 Registered vendors repossessing goods sold on a conditional sale contract basis.
701.30.10 Penalties for late filing of a monthly tax deposit or use tax returns.
701.30.11 Claim for refund of use tax.
701.30.12 Extension of time for filing.