Iowa Code agency 701, tit. III, ch. 219 - SALES AND USE TAX ON CONSTRUCTION ACTIVITIES

  1. Rule 701-219.1 - General information and definitions
  2. Rule 701-219.2 - Contractors-consumers of building materials, supplies, and equipment by statute
  3. Rule 701-219.3 - Sales of building materials, supplies, and equipment to contractors, subcontractors, builders, or owners
  4. Rule 701-219.4 - Contractors, subcontractors, or builders who are retailers
  5. Rule 701-219.5 - Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa
  6. Rule 701-219.6 - Tangible personal property used or consumed by the manufacturer thereof
  7. Rule 701-219.7 - Prefabricated structures
  8. Rule 701-219.8 - Types of construction contracts
  9. Rule 701-219.9 - Machinery and equipment sales contracts with installation
  10. Rule 701-219.10 - Contracts with equipment sales (mixed contracts)
  11. Rule 701-219.11 - Distinguishing machinery and equipment from real property
  12. Rule 701-219.12 - Tangible personal property that becomes structures
  13. Rule 701-219.13 - Tax on enumerated services
  14. Rule 701-219.14 - Transportation cost
  15. Rule 701-219.15 - Liability of subcontractors
  16. Rule 701-219.16 - Liability of sponsors
  17. Rule 701-219.17 - Withholding
  18. Rule 701-219.18 - Resale certificates
  19. Rule 701-219.19 - Reporting for use tax
  20. Rule 701-219.20 - Exempt sale, lease, or rental of equipment used by contractors, subcontractors, or builders
  21. Rule 701-219.21 - Gravel and stone
  22. Rule 701-219.22 - Construction contracts with designated exempt entities

Notes

Iowa Code agency 701, tit. III, ch. 219

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

[Filed 12/29/04, Notice 11/24/04-published 1/19/05, effective 2/23/05]

[Filed 5/5/06, Notice 3/29/06-published 5/24/06, effective 6/28/06]

[Filed ARC 2349C (Amended Notice ARC 2239C, IAB 11/11/15; Notice ARC 2178C, IAB 9/30/15), IAB 1/6/16, effective 2/10/16]1

[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]

[Editorial change: IAC Supplement 11/1/23]

[Filed ARC 8161C (Notice ARC 7201C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24]

Amendments to 219.11, 219.12 and 219.13(3) (ARC 2349C, Items 4 to 6) rescinded by 2016 Iowa Acts, House File 2433, section 6, on 3/21/16. Amendments removed and prior language restored IAC Supplement 4/27/16.

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