Iowa Administrative Code - 07/27/2022

Revenue Department [701] | Agency Listing
Chapter 33 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION | Chapter Listing (Official Version - PDF format)
Rules PDF RTF Waivers
701.33.1 Gifts and prizes.
701.33.2 Federal manufacturer’s or retailer’s excise tax.
701.33.3 Fuel consumed in creating power, heat or steam for processing or generating electric current.
701.33.4 Repair of tangible personal property outside the state of Iowa.
701.33.5 Taxation of American Indians.
701.33.6 Exemption for property used in Iowa only in interstate commerce.
701.33.7 Property used to manufacture certain vehicles to be leased.
701.33.8 Out-of-state rental of vehicles subject to registration subsequently used in Iowa.
701.33.9 Sales of mobile homes, manufactured housing, and related property and services.
701.33.10 Tax imposed on the use of manufactured housing as tangible personal property and as real estate.