Title III - SALES, USE, AND EXCISE TAX

  1. Chapter 200 - DEFINITIONS (Rule 701-200.1)
  2. Chapter 201 - SALES AND USE TAX PERMITS (Rule 701-201.1 to 701-201.13)
  3. Chapter 202 - FILING RETURNS AND PAYMENT OF TAX (Rule 701-202.1 to 701-202.17)
  4. Chapter 203 - ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE (Rule 701-203.1 to 701-203.8)
  5. Chapter 204 - RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT (Rule 701-204.1 to 701-204.8)
  6. Chapter 205 - SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS (Rule 701-205.1 to 701-205.6)
  7. Chapter 206 - BUNDLED TRANSACTIONS (Rule 701-206.1 to 701-206.3)
  8. Chapter 207 - REMOTE SALES AND MARKETPLACE SALES (Rule 701-207.1 to 701-207.14)
  9. Chapter 208 - MULTILEVEL MARKETER AGREEMENTS (Rule 701-208.1 to 701-208.2)
  10. Chapter 209 - EXEMPTION CERTIFICATES (Rule 701-209.1 to 701-209.3)
  11. Chapter 210 - PURCHASES BY BUSINESSES (Rule 701-210.1 to 701-210.22)
  12. Chapter 211 - TAXABLE SERVICES (Rule 701-211.1 to 701-211.38)
  13. Chapter 212 - GOVERNMENTS AND NONPROFITS (Rule 701-212.1 to 701-212.15)
  14. Chapter 213 - MISCELLANEOUS TAXABLE SALES (Rule 701-213.1 to 701-213.18)
  15. Chapter 214 - AGRICULTURAL RULES (Rule 701-214.1 to 701-214.21)
  16. Chapter 215 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING (Rule 701-215.1 to 701-215.22)
  17. Chapter 216 - EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES (Rule 701-216.1 to 701-216.7)
  18. Chapter 217 - TELECOMMUNICATION SERVICES (Rule 701-217.1 to 701-217.9)
  19. Chapter 218 - SALES AND SERVICES RELATED TO VEHICLES (Rule 701-218.1 to 701-218.12)
  20. Chapter 219 - SALES AND USE TAX ON CONSTRUCTION ACTIVITIES (Rule 701-219.1 to 701-219.22)
  21. Chapter 220 - EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS (Rule 701-220.1 to 701-220.10)
  22. Chapter 221 - MISCELLANEOUS NONTAXABLE TRANSACTIONS (Rule 701-221.1 to 701-221.5)
  23. Chapter 222 to 224 - Reserved
  24. Chapter 225 - RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS (Rule 701-225.1 to 701-225.7)
  25. Chapter 226 to 249 - Reserved
  26. Chapter 230 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING (Rule 701-230.1 to 701-230.7)
  27. Chapter 231 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS (Rule 701-231.1 to 701-231.10)
  28. Chapter 232 - TOBACCO TAX (Rule 701-232.1 to 701-232.11)
  29. Chapter 233 - UNFAIR CIGARETTE SALES (Rule 701-233.1 to 701-233.7)
  30. Chapter 234 - TOBACCO MASTER SETTLEMENT AGREEMENT (Division I to II)
  31. Chapter 250 - VEHICLES SUBJECT TO REGISTRATION (Rule 701-250.1 to 701-250.20)
  32. Chapter 251 - AUTOMOBILE RENTAL EXCISE TAX (Rule 701-251.1 to 701-251.4)
  33. Chapter 252 - STATE-IMPOSED WATER SERVICE EXCISE TAX (Rule 701-252.1 to 701-252.9)
  34. Chapter 253 - STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES (Rule 701-253.1 to 701-253.7)
  35. Chapter 254 - [Rescinded] (Rule 701-254.1 to 701-254.16)
  36. Chapter 255 - [Rescinded] (Rule 701-255.1 to 701-255.12)
  37. Chapter 256 - [Rescinded] (Rule 701-256.1 to 701-256.17)
  38. Chapter 257 - [Rescinded] (Rule 701-257.1 to 701-257.7)
  39. Chapter 258 - [Rescinded] (Division I to II)
  40. Chapter 259 - ADMINISTRATION (Rule 701-259.1 to 701-259.27)
  41. Chapter 260 - MOTOR FUEL AND UNDYED SPECIAL FUEL (Rule 701-260.1 to 701-260.19)
  42. Chapter 261 - LIQUEFIED PETROLEUM GAS-COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS (Rule 701-261.1 to 701-261.16)
  43. Chapter 262 - ELECTRIC FUEL EXCISE TAX (Rule 701-262.1 to 701-262.7)
  44. Chapter 263 to 268 - Reserved
  45. Chapter 269 - [Rescinded] (Rule 701-269.1 to 701-269.3)
  46. Chapter 270 - LOCAL OPTION SALES AND SERVICES TAX (Rule 701-270.1 to 701-270.11)
  47. Chapter 271 - Reserved
  48. Chapter 272 - FLOOD MITIGATION PROGRAM (Rule 701-272.1 to 701-272.5)
  49. Chapter 273 - REINVESTMENT DISTRICTS PROGRAM (Rule 701-273.1 to 701-273.6)
  50. Chapter 274 - LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS (Rule 701-274.1 to 701-274.7)
  51. Chapter 275 - REBATE OF IOWA SALES TAX PAID (Rule 701-275.1 to 701-275.3)
  52. Chapter 276 - FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS (Rule 701-276.1 to 701-276.3)
  53. Chapter 277 - SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION (Rule 701-277.1)
  54. Chapter 278 - REFUNDS FOR ELIGIBLE BUSINESSES UNDER ECONOMIC DEVELOPMENT AUTHORITY PROGRAMS (Rule 701-278.1)
  55. Chapter 279 to 281 - Reserved
  56. Chapter 282 - RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION (Rule 701-282.1 to 701-282.8)
  57. Chapter 283 and 284 - Reserved
  58. Chapter 285 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE (Rule 701-285.1 to 701-285.13)
  59. Chapter 286 to 299 - Reserved

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