Iowa Code agency 701, tit. III, ch. 201 - SALES AND USE TAX PERMITS

State Regulations
Compare

Rule 701-201.1 - Permit required
Rule 701-201.2 - Application for permit
Rule 701-201.3 - Retailers selling nontaxable goods and services
Rule 701-201.4 - Obtaining a new permit after voluntarily canceling a prior permit
Rule 701-201.5 - Permit not transferable-sale of business
Rule 701-201.6 - Change of location
Rule 701-201.7 - Change of ownership or business organization
Rule 701-201.8 - Change of legal or operating name of a business
Rule 701-201.9 - Trustees, receivers, executors and administrators
Rule 701-201.10 - Substantially delinquent tax-denial of permit
Rule 701-201.11 - Substantially delinquent tax-revocation of permit
Rule 701-201.12 - Obtaining a new permit after revocation
Rule 701-201.13 - Administrative cancellation of permit

Notes

Iowa Code agency 701, tit. III, ch. 201

[Prior to 7/13/22, see 701-Chapter 13]

Chapter rescission date pursuant to Iowa Code section 17A.7: 8/28/29

[Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22]

[Editorial change: IAC Supplement 10/18/23]

[Filed ARC 8150C (Notice ARC 7171C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24]

[Filed ARC 8944C (Notice ARC 8355C, IAB 11/13/24), IAB 2/19/25, effective 3/26/25]

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