Iowa Code agency 701, tit. III, ch. 270 - LOCAL OPTION SALES AND SERVICES TAX

  1. Rule 701-270.1 - Definitions
  2. Rule 701-270.2 - Imposition of local option taxes and notification to the department
  3. Rule 701-270.3 - Administration
  4. Rule 701-270.4 - Filing returns; payment of tax; penalty and interest
  5. Rule 701-270.5 - Permits
  6. Rule 701-270.6 - Sales subject to local option sales and services tax
  7. Rule 701-270.7 - Sales not subject to local option tax, including transactions subject to Iowa use tax
  8. Rule 701-270.8 - Local option sales and services tax payments to local governments
  9. Rule 701-270.9 - Allocation procedure when sourcing of local option sales tax remitted to the department is unknown
  10. Rule 701-270.10 - Application of payments
  11. Rule 701-270.11 - Computation of local option tax due from mixed sales on excursion boats

Notes

Iowa Code agency 701, tit. III, ch. 270

[Prior to 12/17/86, Revenue Department [730]]

[Prior to 9/7/22, see Revenue Department[701] Ch 107]

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

[Filed emergency 12/13/85-published 1/1/86, effective 1/1/86]

[Filed 2/7/86, Notice 1/1/86-published 2/26/86, effective 4/2/86]

[Filed 10/31/86, Notice 9/24/86-published 11/19/86, effective 12/24/86]

[Filed emergency 11/14/86-published 12/17/86, effective 11/14/86]

[Filed 9/30/88, Notice 8/24/88-published 10/19/88, effective 11/23/88]DD

[Filed 10/26/89, Notice 9/20/89-published 11/15/89, effective 12/20/89]

[Filed emergency 3/15/91-published 4/3/91, effective 3/15/91]

[Filed 5/10/91, Notice 4/3/91-published 5/29/91, effective 7/3/91]

[Filed 5/23/91, Notice 4/17/91-published 6/12/91, effective 7/17/91]

[Filed 3/26/92, Notice 2/19/92-published 4/15/92, effective 5/20/92]

[Filed 10/6/95, Notice 8/30/95-published 10/25/95, effective 11/29/95]

[Filed 5/2/97, Notice 3/26/97-published 5/21/97, effective 6/25/97]

[Filed 8/6/97, Notice 7/2/97-published 8/27/97, effective 10/1/97]

[Filed 11/14/97, Notice 10/8/97-published 12/3/97, effective 1/7/98]

[Filed 1/7/00, Notice 12/1/99-published 1/26/00, effective 3/1/00]

[Filed 8/4/00, Notice 6/28/00-published 8/23/00, effective 9/27/00]DD

[Filed 9/1/00, Notice 7/26/00-published 9/20/00, effective 10/25/00]1

[Filed emergency 3/2/01-published 3/21/01, effective 3/2/01]

[Filed 1/18/02, Notice 12/12/01-published 2/6/02, effective 3/13/02]

[Filed 11/8/02, Notice 10/2/02-published 11/27/02, effective 1/1/03]

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

[Filed ARC 4323C (Notice ARC 4202C, IAB 1/2/19), IAB 2/27/19, effective 4/3/19]

[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 7623C (Notice ARC 7150C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24]

Two or more ARCs

At its meeting held October 9, 2000, the Administrative Rules Review Committee delayed the effective date of 107.16 until adjournment of the 2001 Session of the General Assembly.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.