Iowa Code agency 701, tit. III, ch. 203 - ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE

  1. Rule 701-203.1 - Tax not to be included in price
  2. Rule 701-203.2 - Finance charge
  3. Rule 701-203.3 - Retailers' discounts, trade discounts, rebates and coupons
  4. Rule 701-203.4 - Excise tax included in and excluded from sales price
  5. Rule 701-203.5 - Trade-ins
  6. Rule 701-203.6 - Installation charges when tangible personal property is sold at retail
  7. Rule 701-203.7 - Service charge and gratuity
  8. Rule 701-203.8 - Payment from a third party

Notes

Iowa Code agency 701, tit. III, ch. 203

[Prior to 9/7/22, see Revenue Department[701] Ch 212]

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

[Filed 11/16/05, Notice 10/12/05-published 12/7/05, effective 1/11/06]

[Filed ARC 8021B (Notice ARC 7832B, IAB 6/3/09), IAB 7/29/09, effective 9/2/09]

[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]

[Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23]

[Filed ARC 6842C (Notice ARC 6611C, IAB 11/2/22), IAB 2/8/23, effective 3/15/23]

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

[Filed ARC 8152C (Notice ARC 7145C, IAB 12/13/23), IAB 7/24/24, effective 8/28/24]

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