Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 19. SALES AND USE TAX ON CONSTRUCTION ACTIVITIES |
Section 701.19.20. Reporting for use tax.
Latest version.
-
An Iowa contractor can report use tax either on a consumers use tax return or as consumed goods on a sales tax return. Tax is due in the quarter the materials are delivered into Iowa. Nonresident contractors should report use tax on a consumers use tax return. Consumer use tax returns for nonresident contractors must be obtained directly from the department of revenue unless the contractor is registered with the department.