Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 32 RECEIPTS EXEMPT FROM USE TAX | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.32.1 Tangible personal property and taxable services subject to sales tax.
701.32.2 Sales tax exemptions applicable to use tax.
701.32.3 Mobile homes and manufactured housing.
701.32.4 Exemption for vehicles used in interstate commerce.
701.32.5 Exemption for transactions if sales tax paid.
701.32.6 Exemption for ships, barges, and other waterborne vessels.
701.32.7 Exemption for containers.
701.32.8 Exemption for building materials used outside this state.
701.32.9 Exemption for vehicles subject to registration.
701.32.10 Exemption for vehicles operated under Iowa Code chapter .
701.32.11 Exemption for vehicles purchased for rental or lease.
701.32.12 Exemption for vehicles previously purchased for rental.
701.32.13 Exempt use of aircraft on and after July 1, 1999.
701.32.14 Exemption for tangible personal property brought into Iowa under Iowa Code section .