Title XIX - STREAMLINED SALES AND USE TAX RULES

  1. Chapter 211 - DEFINITIONS (Rule 701-211.1)
  2. Chapter 212 - ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE (Rule 701-212.1 to 701-212.8)
  3. Chapter 213 - MISCELLANEOUS TAXABLE SALES (Rule 701-213.1 to 701-213.25)
  4. Chapter 214 - MISCELLANEOUS NONTAXABLE TRANSACTIONS (Rule 701-214.1 to 701-214.6)
  5. Chapter 215 - [Reserved]
  6. Chapter 215 - REMOTE SALES AND MARKETPLACE SALES (Rule 701-215.1 to 701-215.14)
  7. Chapter 216 - [Reserved]
  8. Chapter 216 - BUNDLED TRANSACTIONS (Rule 701-216.1 to 701-216.3)
  9. Chapter 217 - Reserved
  10. Chapter 218 - Reserved
  11. Chapter 219 - SALES AND USE TAX ON CONSTRUCTION ACTIVITIES (Rule 701-219.1 to 701-219.21)
  12. Chapter 220 - Reserved
  13. Chapter 221 - Reserved
  14. Chapter 222 - Reserved
  15. Chapter 223 - SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS (Rule 701-223.1 to 701-223.6)
  16. Chapter 224 - TELE COMMUNICATION SERVICES (Rule 701-224.1 to 701-224.9)
  17. Chapter 225 - RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS (Rule 701-225.1 to 701-225.8)
  18. Chapter 226 - AGRICULTURAL RULES (Rule 701-226.1 to 701-226.20)
  19. Chapter 227 - Reserved
  20. Chapter 228 - Reserved
  21. Chapter 229 - Reserved
  22. Chapter 230 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING (Rule 701-230.1 to 701-230.22)
  23. Chapter 231 - EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS (Rule 701-231.1 to 701-231.16)
  24. Chapter 232 - Reserved
  25. Chapter 233 - Reserved
  26. Chapter 234 - Reserved
  27. Chapter 235 - REBATE OF IOWA SALES TAX PAID (Rule 701-235.1 to 701-235.3)
  28. Chapter 236 - Reserved
  29. Chapter 237 - REINVESTMENT DISTRICTS PROGRAM (Rule 701-237.1 to 701-237.6)
  30. Chapter 238 - FLOOD MITIGATION PROGRAM (Rule 701-238.1 to 701-238.4)
  31. Chapter 239 - LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS (Rule 701-239.1 to 701-239.10)
  32. Chapter 240 - RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT (Rule 701-240.1 to 701-240.8)
  33. Chapter 241 - EXCISE TAXES NOT GOVERNED BY THE STREAMLINED SALES AND USE TAX AGREEMENT (Rule 701-241.1 to 701-241.8)
  34. Chapter 242 - ACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS (Rule 701-242.1 to 701-242.3)
  35. Chapter 250 - SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION (Rule 701-250.1)

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