Chapter 32 - RECEIPTS EXEMPT FROM USE TAX
- Rule 701-32.1 - Tangible personal property and taxable services subject to sales tax
- Rule 701-32.2 - Sales tax exemptions applicable to use tax
- Rule 701-32.3 - Mobile homes and manufactured housing
- Rule 701-32.4 - Exemption for vehicles used in interstate commerce
- Rule 701-32.5 - Exemption for transactions if sales tax paid
- Rule 701-32.6 - Exemption for ships, barges, and other waterborne vessels
- Rule 701-32.7 - Exemption for containers
- Rule 701-32.8 - Exemption for building materials used outside this state
- Rule 701-32.9 - Exemption for vehicles subject to registration
- Rule 701-32.10 - Exemption for vehicles operated under Iowa Code chapter 326
- Rule 701-32.11 - Exemption for vehicles purchased for rental or lease
- Rule 701-32.12 - Exemption for vehicles previously purchased for rental
- Rule 701-32.13 - Exempt use of aircraft on and after July 1, 1999
- Rule 701-32.14 - Exemption for tangible personal property brought into Iowa under Iowa Code section 29C.24