Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 240. RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT |
Section 701.240.1. Allowing use of the lowest tax rate within a database area and use of the tax rate for a five-digit area when a nine-digit zip code cannot be used. |
Section 701.240.2. Permissible categories of exemptions. |
Section 701.240.3. Requirement of uniformity in the filing of returns and remittance of funds. |
Section 701.240.4. Allocation of bad debts. |
Section 701.240.5. Purchaser refund procedures. |
Section 701.240.6. Relief from liability for reliance on taxability matrix. |
Section 701.240.7. Effective dates of taxation rate increases or decreases when certain services are furnished. |
Section 701.240.8. Prospective application of defining “retail sale” to include a lease or rental. |