Iowa Code agency 701, tit. III, ch. 221 - MISCELLANEOUS NONTAXABLE TRANSACTIONS

  1. Rule 701-221.1 - Sales of prepaid merchandise cards
  2. Rule 701-221.2 - Demurrage charges
  3. Rule 701-221.3 - Beverage container deposits
  4. Rule 701-221.4 - Advertising agencies, commercial artists and designers as an agent or as a nonagent of a client
  5. Rule 701-221.5 - Films and other media, exempt rental and sale

Notes

Iowa Code agency 701, tit. III, ch. 221

[Prior to 9/7/22, see Revenue Department[701] Ch 214]

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 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 8163C (Notice ARC 7203C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24]

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