Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 213. MISCELLANEOUS TAXABLE SALES |
Section 701.213.1. Tax imposed. |
Section 701.213.2. Athletic events. |
Section 701.213.3. Conditional sales contracts. |
Section 701.213.4. The sales price of sales of butane, propane and other like gases in cylinder drums, etc. |
Section 701.213.5. Antiques, curios, old coins, collector’s postage stamps, and currency exchanged for greater than face value. |
Section 701.213.6. Communication services furnished by hotel to its guests. |
Section 701.213.7. Consignment sales. |
Section 701.213.8. Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions. |
Section 701.213.9. Explosives used in mines, quarries and elsewhere. |
Section 701.213.10. Sales on layaway. |
Section 701.213.11. Memorial stones. |
Section 701.213.12. Creditors and trustees. |
Section 701.213.13. Sale of pets. |
Section 701.213.14. Redemption of meal tickets, coupon books and merchandise cards as a taxable sale. |
Section 701.213.15. Rental of personal property in connection with the operation of amusements. |
Section 701.213.16. Repossessed goods. |
Section 701.213.17. Sales of signs at retail. |
Section 701.213.18. Tangible personal property made to order. |
Section 701.213.19. Used or secondhand tangible personal property. |
Section 701.213.20. Carpeting and other floor coverings. |
Section 701.213.21. Goods damaged in transit. |
Section 701.213.22. Snowmobiles, motorboats, and certain other vehicles. |
Section 701.213.23. Photographers and photostaters. |
Section 701.213.24. Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated corporations. |
Section 701.213.25. Urban transit systems. |