Title III - SALES, USE, AND EXCISE TAX

Chapter 200 - DEFINITIONS (§ 701-200.1)
Chapter 201 - SALES AND USE TAX PERMITS (§§ 701-201.1 — 701-201.13)
Chapter 202 - FILING RETURNS AND PAYMENT OF TAX (§§ 701-202.1 — 701-202.16)
Chapter 203 - ELEMENTS INCLUDED IN AND EXCLUDED FROM A TAXABLE SALE AND SALES PRICE (§§ 701-203.1 — 701-203.9)
Chapter 204 - RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT (§§ 701-204.1 — 701-204.7)
Chapter 205 - SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS (§§ 701-205.1 — 701-205.6)
Chapter 206 - BUNDLED TRANSACTIONS (§§ 701-206.1 — 701-206.3)
Chapter 207 - REMOTE SALES AND MARKETPLACE SALES (§§ 701-207.1 — 701-207.14)
Chapter 208 - MULTILEVEL MARKETER AGREEMENTS (§ 701-208.1)
Chapter 209 - Reserved
Chapter 210 - PURCHASES BY BUSINESSES (§§ 701-210.1 — 701-210.20)
Chapter 211 - TAXABLE SERVICES (§§ 701-211.1 — 701-211.56)
Chapter 212 - GOVERNMENTS AND NONPROFITS (§§ 701-212.1 — 701-212.8)
Chapter 213 - MISCELLANEOUS TAXABLE SALES (§§ 701-213.1 — 701-213.27)
Chapter 214 - AGRICULTURAL RULES (§§ 701-214.1 — 701-214.22)
Chapter 215 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING (§§ 701-215.1 — 701-215.22)
Chapter 216 - EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES (§§ 701-216.1 — 701-216.7)
Chapter 217 - TELECOMMUNICATION SERVICES (§§ 701-217.1 — 701-217.9)
Chapter 218 - SALES AND SERVICES RELATED TO VEHICLES (§§ 701-218.1 — 701-218.12)
Chapter 219 - SALES AND USE TAX ON CONSTRUCTION ACTIVITIES (§§ 701-219.1 — 701-219.23)
Chapter 220 - EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS (§§ 701-220.1 — 701-220.17)
Chapter 221 - MISCELLANEOUS NONTAXABLE TRANSACTIONS (§§ 701-221.1 — 701-221.6)
Chapter 222 - Reserved
Chapter 223 - SOURCING OF TAXABLE SERVICES, TANGIBLE PERSONAL PROPERTY, AND SPECIFIED DIGITAL PRODUCTS (§§ 701-223.1 — 701-223.6)
Chapter 224 - TELE COMMUNICATION SERVICES (§§ 701-224.1 — 701-224.9)
Chapter 225 - RESALE AND PROCESSING EXEMPTIONS PRIMARILY OF BENEFIT TO RETAILERS (§§ 701-225.1 — 701-225.8)
Chapter 226 - AGRICULTURAL RULES (§§ 701-226.1 — 701-226.20)
Chapter 227 - Reserved
Chapter 228 - Reserved
Chapter 229 - Reserved
Chapter 230 - EXEMPTIONS PRIMARILY BENEFITING MANUFACTURERS AND OTHER PERSONS ENGAGED IN PROCESSING (§§ 701-230.1 — 701-230.22)
Chapter 231 - EXEMPTIONS PRIMARILY OF BENEFIT TO CONSUMERS (§§ 701-231.1 — 701-231.16)
Chapter 232 - Reserved
Chapter 233 - Reserved
Chapter 234 - Reserved
Chapter 235 - REBATE OF IOWA SALES TAX PAID (§§ 701-235.1 — 701-235.3)
Chapter 236 - Reserved
Chapter 237 - REINVESTMENT DISTRICTS PROGRAM (§§ 701-237.1 — 701-237.6)
Chapter 238 - FLOOD MITIGATION PROGRAM (§§ 701-238.1 — 701-238.4)
Chapter 239 - LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS (§§ 701-239.1 — 701-239.10)
Chapter 240 - RULES NECESSARY TO IMPLEMENT THE STREAMLINED SALES AND USE TAX AGREEMENT (§§ 701-240.1 — 701-240.8)
Chapter 241 - [Rescinded] (§§ 701-241.1 — 701-241.8)
Chapter 242 - ACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS (§§ 701-242.1 — 701-242.3)
Chapter 250 - VEHICLES SUBJECT TO REGISTRATION (§§ 701-250.1 — 701-250.20)
Chapter 251 - AUTOMOBILE RENTAL EXCISE TAX (§§ 701-251.1 — 701-251.4)
Chapter 252 - STATE-IMPOSED WATER SERVICE EXCISE TAX (§§ 701-252.1 — 701-252.9)
Chapter 253 - STATE-IMPOSED AND LOCALLY IMPOSED HOTEL AND MOTEL TAXES (§§ 701-253.1 — 701-253.7)
Chapter 254 - ADMINISTRATION (§§ 701-254.1 — 701-254.16)
Chapter 255 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS (§§ 701-255.1 — 701-255.12)
Chapter 256 - TOBACCO TAX (§§ 701-256.1 — 701-256.17)
Chapter 257 - UNFAIR CIGARETTE SALES (§§ 701-257.1 — 701-257.7)
Chapter 258 - TOBACCO MASTER SETTLEMENT AGREEMENT (§§ 701-258.1 — 701-258.22)
Chapter 259 - ADMINISTRATION (§§ 701-259.1 — 701-259.27)
Chapter 260 - MOTOR FUEL AND UNDYED SPECIAL FUEL (§§ 701-260.1 — 701-260.19)
Chapter 261 - LIQUEFIED PETROLEUM GAS-COMPRESSED NATURAL GAS-LIQUEFIED NATURAL GAS (§§ 701-261.1 — 701-261.16)
Chapter 262 - ELECTRIC FUEL EXCISE TAX (§§ 701-262.1 — 701-262.6)
Chapter 270 - LOCAL OPTION SALES AND SERVICES TAX (§§ 701-270.1 — 701-270.11)
Chapter 271 - [Rescinded] (§§ 701-271.1 — 701-271.8)
Chapter 272 - FLOOD MITIGATION PROGRAM (§§ 701-272.1 — 701-272.4)
Chapter 273 - REINVESTMENT DISTRICTS PROGRAM (§§ 701-273.1 — 701-273.6)
Chapter 274 - LOCAL OPTION SALES TAX URBAN RENEWAL PROJECTS (§§ 701-274.1 — 701-274.10)
Chapter 275 - REBATE OF IOWA SALES TAX PAID (§§ 701-275.1 — 701-275.3)
Chapter 276 - FACILITATING BUSINESS RAPID RESPONSE TO STATE-DECLARED DISASTERS (§§ 701-276.1 — 701-276.3)
Chapter 277 - SALES AND USE TAX REFUND FOR BIODIESEL PRODUCTION (§ 701-277.1)
Chapter 278 - REFUNDS FOR ELIGIBLE BUSINESSES UNDER ECONOMIC DEVELOPMENT AUTHORITY PROGRAMS (§ 701-278.1)
Chapter 280 - [Rescinded] (§§ 701-280.1 — 701-280.7)
Chapter 281 - [Rescinded] (§§ 701-281.1 — 701-281.14)
Chapter 282 - REEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION (§§ 701-282.1 — 701-282.8)
Chapter 284 - EXEMPT SALES (§§ 701-284.1 — 701-284.41)
Chapter 285 - TAXABLE AND EXEMPT SALES DETERMINED BY METHOD OF TRANSACTION OR USAGE (§§ 701-285.1 — 701-285.61)
Chapter 287 - [Rescinded]
Chapter 288 - DETERMINATION OF A SALE AND SALE PRICE (§§ 701-288.1 — 701-288.15)
Chapter 289 - UNDERGROUND STORAGE TANK RULES INCORPORATED BY REFERENCE (§ 701-289.1)