Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 31. RECEIPTS SUBJECT TO USE TAX |
Section 701.31.1. Transactions consummated outside this state. |
Section 701.31.2. Goods coming into this state. |
Section 701.31.3. Sales by federal government or agencies to consumers. |
Section 701.31.4. Sales for lease of vehicles subject to registration—taxation and exemptions. |
Section 701.31.5. Motor vehicle use tax on long-term leases. |
Section 701.31.6. Sales of aircraft subject to registration. |
Section 701.31.7. Communication services. |