Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 31 RECEIPTS SUBJECT TO USE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.31.1 Transactions consummated outside this state.
701.31.2 Goods coming into this state.
701.31.3 Sales by federal government or agencies to consumers.
701.31.4 Sales for lease of vehicles subject to registration—taxation and exemptions.
701.31.5 Motor vehicle use tax on long-term leases.
701.31.6 Sales of aircraft subject to registration.
701.31.7 Communication services.