Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 17. EXEMPT SALES |
Section 701.17.1. Gross receipts expended for educational, religious, and charitable purposes. |
Section 701.17.2. Fuel used in processing—when exempt. |
Section 701.17.3. Processing exemptions. |
Section 701.17.4. Commercial fertilizer and agricultural limestone. |
Section 701.17.5. Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O. |
Section 701.17.6. Sales of vehicles subject to registration—new and used—by dealers. |
Section 701.17.7. Sales to certain federal corporations. |
Section 701.17.8. Sales in interstate commerce—goods transported or shipped from this state. |
Section 701.17.9. Sales of breeding livestock, fowl and certain other property used in agricultural production. |
Section 701.17.10. Materials used for seed inoculations. |
Section 701.17.11. Educational institution. |
Section 701.17.12. Coat or hat checkrooms. |
Section 701.17.13. Railroad rolling stock. |
Section 701.17.14. Chemicals, solvents, sorbents, or reagents used in processing. |
Section 701.17.15. Demurrage charges. |
Section 701.17.16. Sale of a draft horse. |
Section 701.17.17. Beverage container deposits. |
Section 701.17.18. Films, video tapes and other media, exempt rental and sale. |
Section 701.17.19. Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax. |
Section 701.17.20. Raffles. |
Section 701.17.21. Exempt sales of prizes. |
Section 701.17.22. Modular homes. |
Section 701.17.23. Sales to other states and their political subdivisions. |
Section 701.17.24. Nonprofit private museums. |
Section 701.17.25. Exempt sales by excursion boat licensees. |
Section 701.17.26. Bedding for agricultural livestock or fowl. |
Section 701.17.27. Statewide notification center service exemption. |
Section 701.17.28. State fair and fair societies. |
Section 701.17.29. Reciprocal shipment of wines. |
Section 701.17.30. Nonprofit organ procurement organizations. |
Section 701.17.31. Sale of electricity to water companies. |
Section 701.17.32. Food and beverages sold by certain organizations are exempt. |
Section 701.17.33. Sales of building materials, supplies and equipment to not-for-profit rural water districts. |
Section 701.17.34. Sales to hospices. |
Section 701.17.35. Sales of livestock ear tags. |
Section 701.17.36. Sale or rental of information services. |
Section 701.17.37. Temporary exemption from sales tax on certain utilities. |
Section 701.17.38. State sales tax phase-out on energies. |
Section 701.17.39. Art centers. |
Section 701.17.40. Community action agencies. |
Section 701.17.41. Legislative service bureau. |