Iowa Admin. Code r. 701-232.11 - [Effective 4/23/2025] Sales exempt from tax
(1)
Sales to the federal government.
a. Military post exchanges or
instrumentalities of the federal government are not required to comply with the
provisions of Iowa Code chapter 453A or pay the tax imposed
thereunder.
b. Individuals who have
purchased or obtained tobacco products from a federal instrumentality and come
within the jurisdiction of the state are subject to the provisions of Iowa Code
sections 453A.43(2) and
453A.50.
(2)
Sales by or to Indians.
a. Sales by Indians to other Indians of their
own tribe on federally recognized Indian reservations or settlements of which
they are tribal members are exempt from the tax.
b. Indian sellers are subject to the
recordkeeping requirements of Iowa Code chapter 453A.
c. Tobacco products are to be purchased by
the Indian seller with the tax included in the purchase price.
d. The tax exemption is allowed to the Indian
purchaser by the purchaser's filing a claim for refund of the tax paid or to
the tribe of which the Indian purchaser is a member by the tribe's filing a
claim for refund of the tax paid by the tribe on tobacco products sold to the
Indian purchaser.
This rule is intended to implement Iowa Code section 453A.43(4).
Notes
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