Iowa Code agency 701, tit. III, ch. 205 - SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS

  1. Rule 701-205.1 - Definitions
  2. Rule 701-205.2 - General sourcing rules for taxable services
  3. Rule 701-205.3 - First use of services performed on tangible personal property
  4. Rule 701-205.4 - Sourcing rules for personal care services
  5. Rule 701-205.5 - Sourcing of tickets or admissions to places of amusement, fairs, and athletic events
  6. Rule 701-205.6 - Sourcing rules for tangible personal property and specified digital products

Notes

Iowa Code agency 701, tit. III, ch. 205

[Prior to 9/7/22, see Revenue Department[701] Ch 223]

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

These rules are intended to implement Iowa Code sections 423.2, 423.15, and 423B.5.

[Filed ARC 0310C (Notice ARC 0199C, IAB 7/11/12), IAB 9/5/12, effective 10/10/12]

[Filed ARC 4324C (Notice ARC 4200C, IAB 1/2/19), IAB 2/27/19, effective 4/3/19]

[Filed ARC 4643C (Notice ARC 4523C, IAB 7/3/19), IAB 8/28/19, effective 10/2/19]

[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 7620C (Notice ARC 7147C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24]

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