Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 214. MISCELLANEOUS NONTAXABLE TRANSACTIONS |
Section 701.214.1. Corporate mergers which do not involve taxable sales of tangible personal property or services. |
Section 701.214.2. Sales of prepaid merchandise cards. |
Section 701.214.3. Demurrage charges. |
Section 701.214.4. Beverage container deposits. |
Section 701.214.5. Exempt sales by excursion boat licensees. |
Section 701.214.6. Advertising agencies, commercial artists and designers as an agent or as a nonagent of a client. |