Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 33. RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION |
Section 701.33.1. Gifts and prizes. |
Section 701.33.2. Federal manufacturer’s or retailer’s excise tax. |
Section 701.33.3. Fuel consumed in creating power, heat or steam for processing or generating electric current. |
Section 701.33.4. Repair of tangible personal property outside the state of Iowa. |
Section 701.33.5. Taxation of American Indians. |
Section 701.33.6. Exemption for property used in Iowa only in interstate commerce. |
Section 701.33.7. Property used to manufacture certain vehicles to be leased. |
Section 701.33.8. Out-of-state rental of vehicles subject to registration subsequently used in Iowa. |
Section 701.33.9. Sales of mobile homes, manufactured housing, and related property and services. |
Section 701.33.10. Tax imposed on the use of manufactured housing as tangible personal property and as real estate. |