Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 32. RECEIPTS EXEMPT FROM USE TAX |
Section 701.32.1. Tangible personal property and taxable services subject to sales tax. |
Section 701.32.2. Sales tax exemptions applicable to use tax. |
Section 701.32.3. Mobile homes and manufactured housing. |
Section 701.32.4. Exemption for vehicles used in interstate commerce. |
Section 701.32.5. Exemption for transactions if sales tax paid. |
Section 701.32.6. Exemption for ships, barges, and other waterborne vessels. |
Section 701.32.7. Exemption for containers. |
Section 701.32.8. Exemption for building materials used outside this state. |
Section 701.32.9. Exemption for vehicles subject to registration. |
Section 701.32.10. Exemption for vehicles operated under Iowa Code chapter . |
Section 701.32.11. Exemption for vehicles purchased for rental or lease. |
Section 701.32.12. Exemption for vehicles previously purchased for rental. |
Section 701.32.13. Exempt use of aircraft on and after July 1, 1999. |