Iowa Code agency 701, tit. III, ch. 207 - REMOTE SALES AND MARKETPLACE SALES

  1. Rule 701-207.1 - Definitions
  2. Rule 701-207.2 - Administration; incorporation of 701-Chapter 11
  3. Rule 701-207.3 - Filing returns; payment of tax; penalty and interest; incorporation of 701-Chapter 202
  4. Rule 701-207.4 - Permits; incorporation of 701-Chapter 201
  5. Rule 701-207.5 - Retailers with physical presence in Iowa
  6. Rule 701-207.6 - Remote sellers-registration and collection obligations
  7. Rule 701-207.7 - Marketplace facilitators-registration and collection obligations
  8. Rule 701-207.8 - Advertising on a marketplace
  9. Rule 701-207.9 - Commencement of collection obligation and sales tax liability
  10. Rule 701-207.10 - Retailers registered and collecting who fail to meet or exceed sales threshold
  11. Rule 701-207.11 - Coupons; incorporation of rule 701-213.10(423)
  12. Rule 701-207.12 - Customer returns marketplace purchase directly to marketplace seller
  13. Rule 701-207.13 - Exempt and nontaxable sales
  14. Rule 701-207.14 - Other taxes for marketplace sales and items not subject to sales/use tax

Notes

Iowa Code agency 701, tit. III, ch. 207

[Prior to 9/7/22, see Revenue Department[701] Ch 215]

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

These rules are intended to implement Iowa Code section 423.14A.

[Filed ARC 4644C (Notice ARC 4292C, IAB 2/13/19; Amended Notice ARC 4535C, IAB 7/3/19), IAB 8/28/19, effective 10/2/19]

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

[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 7621C (Notice ARC 7172C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24]

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