Section 701.107.1. Definitions.

Latest version.

The following words and terms are used in the administration of the local option sales and service tax:
The word “city” means a municipal corporation and includes towns in Iowa which were incorporated prior to July 1, 1975, but a city does not mean a county, township, school district, or any special purpose district or authority.
When the word “department” is used, it means the “Iowa department of revenue.”
The term “unincorporated area of the county” means all areas of a county which are outside the corporate limits of all cities which are located within the geographical area of the county.
When the meaning of the word “sale” cannot be determined by referring to the definition of that word set out in Iowa Code section 422.42(17), its meaning should be determined by studying Iowa Code chapter 554, Uniform Commercial Code, Article 2.

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');