Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 231. EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS |
Section 701.231.1. Newspapers, free newspapers and shoppers’ guides. |
Section 701.231.2. Motor fuel, special fuel, aviation fuels and gasoline. |
Section 701.231.3. Sales of food and food ingredients. |
Section 701.231.4. Sales of candy. |
Section 701.231.5. Sales of prepared food. |
Section 701.231.6. Prescription drugs, medical devices, oxygen, and insulin. |
Section 701.231.7. Exempt sales of other medical devices which are not prosthetic devices. |
Section 701.231.8. Prosthetic devices, durable medical equipment, and mobility enhancing equipment. |
Section 701.231.9. Raffles. |
Section 701.231.10. Exempt sales of prizes. |
Section 701.231.11. Modular homes. |
Section 701.231.12. Access to on-line computer service. |
Section 701.231.13. Sale or rental of information services. |
Section 701.231.14. Exclusion from tax for property delivered by certain media. |
Section 701.231.15. Exempt sales of clothing and footwear during two-day period in August. |
Section 701.231.16. State sales tax phase-out on energies. |