Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 108. LOCAL OPTION SCHOOL INFRASTRUCTURE SALES AND SERVICE TAX |
Section 701.108.1. Definitions. |
Section 701.108.2. Authorization, rate of tax, imposition, use of revenues, and administration. |
Section 701.108.3. Collection of the tax. |
Section 701.108.4. Similarities to the local option sales and service tax imposed in Iowa Code chapter and 701—Chapter 107. |
Section 701.108.5. Sales not subject to local option tax, including transactions subject to Iowa use tax. |
Section 701.108.6. Deposits of receipts. |
Section 701.108.7. Local option school infrastructure sales and service tax payments to school districts. |
Section 701.108.8. Construction contract refunds. |
Section 701.108.9. 28E agreements. |