Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 19. SALES AND USE TAX ON CONSTRUCTION ACTIVITIES |
Section 701.19.1. General information. |
Section 701.19.2. Contractors are consumers of building materials, supplies, and equipment by statute. |
Section 701.19.3. Sales of building materials, supplies, and equipment to contractors, subcontractors, builders or owners. |
Section 701.19.4. Contractors, subcontractors or builders who are retailers. |
Section 701.19.5. Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa. |
Section 701.19.6. Prefabricated structures. |
Section 701.19.7. Types of construction contracts. |
Section 701.19.8. Machinery and equipment sales contracts with installation. |
Section 701.19.9. Construction contracts with equipment sales (mixed contracts). |
Section 701.19.10. Distinguishing machinery and equipment from real property. |
Section 701.19.11. Tangible personal property which becomes structures. |
Section 701.19.12. Construction contracts with tax exempt entities. |
Section 701.19.13. Tax on enumerated services. |
Section 701.19.14. Transportation cost. |
Section 701.19.15. Start-up charges. |
Section 701.19.16. Liability of subcontractors. |
Section 701.19.17. Liability of sponsors. |
Section 701.19.18. Withholding. |
Section 701.19.19. Resale certificates. |
Section 701.19.20. Reporting for use tax. |