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Permanent LinkIowa Administrative Code - 09/09/2020
Revenue Department [701] | Agency ListingChapter 33 RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION | Chapter Listing (Official Version - PDF format)
| Rules | RTF | Waivers | |
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| 701.33.1 Gifts and prizes. |  |
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| 701.33.2 Federal manufacturer’s or retailer’s excise tax. | |
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| 701.33.3 Fuel consumed in creating power, heat or steam for processing or generating electric current. | |
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| 701.33.4 Repair of tangible personal property outside the state of Iowa. | |
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| 701.33.5 Taxation of American Indians. | |
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| 701.33.6 Exemption for property used in Iowa only in interstate commerce. | |
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| 701.33.7 Property used to manufacture certain vehicles to be leased. | |
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| 701.33.8 Out-of-state rental of vehicles subject to registration subsequently used in Iowa. | |
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| 701.33.9 Sales of mobile homes, manufactured housing, and related property and services. | |
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| 701.33.10 Tax imposed on the use of manufactured housing as tangible personal property and as real estate. | |
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