Iowa Code agency 701, tit. III, ch. 204 - RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT

  1. Rule 701-204.1 - Allowing use of the lowest tax rate within a database area and use of the tax rate for a five-digit area when a nine-digit zip code cannot be used
  2. Rule 701-204.2 - Permissible categories of exemptions
  3. Rule 701-204.3 - Requirement of uniformity in the filing of returns and remittance of funds
  4. Rule 701-204.4 - Allocation of bad debts
  5. Rule 701-204.5 - Purchaser refund procedures
  6. Rule 701-204.6 - Relief from liability for reliance on taxability matrix
  7. Rule 701-204.7 - Effective dates of taxation rate increases or decreases when certain services are furnished
  8. Rule 701-204.8 - Freight, other transportation charges, and exclusions from the exemption applicable to these services

Notes

Iowa Code agency 701, tit. III, ch. 204

[Prior to 9/7/22, see Revenue Department[701] Ch 240]

Chapter rescission date pursuant to Iowa Code section 17A.7: 3/13/29

[Filed 6/3/05, Notice 4/27/05-published 6/22/05, effective 7/27/05]

[Filed ARC 0415C (Notice ARC 0326C, IAB 9/5/12), IAB 10/31/12, effective 12/5/12]

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

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

[Filed ARC 7619C (Notice ARC 7146C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24]

[Filed ARC 8151C (Notice ARC 7196C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24]

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