Iowa Code agency 701, tit. III, ch. 285 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE

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

[Prior to 11/2/22, see Revenue Department[701] Ch 18]

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

[Filed 12/12/74]

[Filed 1/9/76, Notice 12/1/75-published 1/26/76, effective 3/1/76]

[Filed 11/5/76, Notice 9/22/76-published 12/1/76, effective 1/5/77]

[Filed 9/2/77, Notice 6/15/77-published 9/21/77, effective 10/26/77]

[Filed effective date change 10/20/77-published 11/2/77, effective 10/20/77]

[Filed 4/28/78, Notice 3/22/78-published 5/17/78, effective 7/1/78]

[Filed 1/5/79, Notice 11/29/78-published 1/24/79, effective 2/28/79]

[Filed 3/15/79, Notice 2/7/79-published 4/4/79, effective 5/9/79]

[Filed 3/20/79, Notice 1/10/79-published 4/4/79, effective 5/9/79]

[Filed 1/18/80, Notice 12/12/79-published 2/6/80, effective 3/12/80]

[Filed 3/28/80, Notice 2/20/80-published 4/16/80, effective 5/21/80]

[Filed 5/23/80, Notice 4/16/80-published 6/11/80, effective 7/16/80]

[Filed emergency 7/17/80-published 8/6/80, effective 7/17/80]

[Filed 8/1/80, Notice 6/25/80-published 8/20/80, effective 9/24/80]

[Filed 12/5/80, Notice 10/29/80-published 12/24/80, effective 1/28/81]

[Filed 3/13/81, Notice 2/4/81-published 4/1/81, effective 5/6/81]

[Filed 6/5/81, Notice 4/29/81-published 6/24/81, effective 7/29/81]

[Filed 9/11/81, Notice 8/5/81-published 9/30/81, effective 11/4/81]

[Filed 3/25/82, Notice 2/17/82-published 4/14/82, effective 5/19/82]

[Filed emergency 2/9/83-published 3/2/83, effective 3/1/83]

[Filed 4/22/83, Notices 3/2/83, 3/16/83-published 5/11/83, effective 6/15/83]

[Filed emergency 7/29/83-published 8/17/83, effective 7/29/83]

[Filed 9/9/83, Notice 8/3/83-published 9/28/83, effective 11/2/83]

[Filed 11/30/84, Notice 7/18/84-published 12/19/84, effective 1/23/85]

[Filed 12/14/84, Notice 9/26/84-published 1/2/85, effective 2/6/85]

[Filed 8/23/85, Notice 7/17/85-published 9/11/85, effective 10/16/85]

[Filed 10/4/85, Notice 8/28/85-published 10/23/85, effective 11/27/85]

[Filed 10/18/85, Notice 9/11/85-published 11/6/85, effective 12/11/85]

[Filed 12/13/85, Notice 11/6/85-published 1/1/86, effective 2/5/86]

[Filed 1/10/86, Notice 9/11/85-published 1/29/86, effective 3/5/86]

[Filed 3/21/86, Notice 2/12/86-published 4/9/86, effective 5/14/86]

[Filed 3/21/86, Notice 9/11/85-published 4/9/86, effective 5/14/86]

[Filed 8/22/86, Notice 7/16/86-published 9/10/86, effective 10/15/86]

[Filed 9/5/86, Notice 7/30/86-published 9/24/86, effective 10/29/86]

[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 12/29/86, Notice 11/19/86-published 1/14/87, effective 2/18/87]

[Filed 1/23/87, Notice 12/17/86-published 2/11/87, effective 3/18/87]

[Filed 10/16/87, Notice 9/9/87-published 11/4/87, effective 12/9/87]

[Filed 10/30/87, Notice 9/23/87-published 11/18/87, effective 12/23/87]

[Filed 12/23/87, Notice 10/7/87-published 1/13/88, effective 2/17/88]

[Filed 1/7/88, Notice 12/2/87-published 1/27/88, effective 3/2/88]

[Filed 2/5/88, Notice 10/21/87-published 2/24/88, effective 3/30/88]

[Filed 3/3/88, Notice 1/27/88-published 3/23/88, effective 4/27/88]

[Filed 8/19/88, Notice 7/13/88-published 9/7/88, effective 10/12/88]

[Filed 10/14/88, Notice 9/7/88-published 11/2/88, effective 12/7/88]

[Filed emergency 12/23/88-published 1/11/89, effective 1/2/89]

[Filed 3/3/89, Notice 1/25/89-published 3/22/89, effective 4/26/89]

[Filed 3/31/89, Notice 2/22/89-published 4/19/89, effective 5/24/89]

[Filed 8/16/89, Notice 7/12/89-published 9/6/89, effective 10/11/89]DD

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

[Filed 11/22/89, Notice 10/18/89-published 12/13/89, effective 1/17/90]DD

[Filed 1/5/90, Notice 11/29/89-published 1/24/90, effective 2/28/90]

[Filed 4/26/90, Notice 3/21/90-published 5/16/90, effective 6/20/90]

[Filed 8/30/90, Notice 7/25/90-published 9/19/90, effective 10/24/90]

[Filed 9/28/90, Notice 8/22/90-published 10/17/90, effective 11/21/90]

[Filed 7/5/91, Notice 5/29/91-published 7/24/91, effective 8/28/91]

[Filed 10/11/91, Notice 9/4/91-published 10/30/91, effective 12/4/91]

[Filed 3/13/92, Notice 2/5/92-published 4/1/92, effective 5/6/92]

[Filed emergency 3/26/92-published 4/15/92, effective 4/1/92]

[Filed 6/5/92, Notice 4/15/92-published 6/24/92, effective 7/29/92]

[Filed 9/23/92, Notice 8/19/92-published 10/14/92, effective 11/18/92]

[Filed 11/6/92, Notice 9/30/92-published 11/25/92, effective 12/30/92]

[Filed 9/24/93, Notice 8/18/93-published 10/13/93, effective 11/17/93]

[Filed 10/8/93, Notice 9/1/93-published 10/27/93, effective 12/1/93]

[Filed 12/30/94, Notice 11/23/94-published 1/18/95, effective 2/22/95]

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

[Filed 2/9/96, Notice 1/3/96-published 2/28/96, effective 4/3/96]

[Filed 5/16/96, Notice 4/10/96-published 6/5/96, effective 7/10/96]

[Filed 10/31/96, Notice 9/25/96-published 11/20/96, effective 12/25/96]

[Filed 12/19/96, Notices 10/9/96, 11/20/96-published 1/15/97, effective 2/19/97]1

[Filed 10/17/97, Notice 9/10/97-published 11/5/97, effective 12/10/97]

[Filed 4/17/98, Notice 12/3/97-published 5/6/98, effective 6/10/98]

[Filed 10/15/98, Notice 9/9/98-published 11/4/98, effective 12/9/98]

[Filed 3/19/99, Notice 2/10/99-published 4/7/99, effective 5/12/99]

[Filed emergency 6/22/99-published 7/14/99, effective 7/1/99]

[Filed 7/9/99, Notice 6/2/99-published 7/28/99, effective 9/1/99]

[Filed 12/10/99, Notice 11/3/99-published 12/29/99, effective 2/2/00]DD

[Filed 10/27/00, Notice 9/20/00-published 11/15/00, effective 12/20/00]DD

[Filed 12/22/00, Notice 11/15/00-published 1/10/01, effective 2/14/01]

[Filed 10/26/01, Notice 9/19/01-published 11/14/01, effective 12/19/01]DD

[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 10/31/08, Notice 9/24/08-published 11/19/08, effective 12/24/08]

[Filed ARC 8021B (Notice ARC 7832B, IAB 6/3/09), IAB 7/29/09, effective 9/2/09]

[Filed ARC 9814B (Notice ARC 9675B, IAB 8/10/11), IAB 10/19/11, effective 11/23/11]

[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]2

[Filed ARC 2768C (Notice ARC 2636C, IAB 7/20/16), IAB 10/12/16, effective 11/16/16]

[Filed ARC 4117C (Notice ARC 3886C, IAB 7/18/18; Amended Notice ARC 4003C, IAB 9/12/18), IAB 11/7/18, effective 12/12/18]

[Filed ARC 4309C (Notice ARC 4176C, IAB 12/19/18), IAB 2/13/19, effective 3/20/19]

[Rescinded definitions of "computer" editorially removed, IAC Supplement 7/29/20]1

[Filed ARC 5201C (Notice ARC 5077C, IAB 7/15/20), IAB 10/7/20, effective 11/11/20]1

[Filed ARC 5530C (Notice ARC 5358C, IAB 12/30/20), IAB 3/24/21, effective 4/28/21]

[Filed ARC 5798C (Notice ARC 5659C, IAB 6/2/21), IAB 7/28/21, effective 9/1/21]

[Editorial change: IAC Supplement 11/2/22]

[Filed ARC 8157C (Notice ARC 7199C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24]

Two or more ARCs

Effective date of 18.20(5) and 18.20(6) delayed 70 days by the Administrative Rules Review Committee at its meeting held February 10, 1997.

¹ The definition of "computer" in subparagraph 18.34(1)"b"(1), subrule 18.45(1), and subrule 18.58(1) rescinded by 2020 Iowa Acts, House File 2641, section 97, effective July 1, 2020.

¹ November 11, 2020, effective date of 18.32 (ARC 5201C) delayed until the adjournment of the 2021 session of the General Assembly by the Administrative Rules Review Committee at its meeting held November 10, 2020.

Amendments to 18.29(7) and 18.58, introductory paragraph, (ARC 2349C, Items 2 and 3) 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.