Chapter 207 - REMOTE SALES AND MARKETPLACE SALES
- Rule 701-207.1 - Definitions
- Rule 701-207.2 - Administration; incorporation of 701-Chapter 11
- Rule 701-207.3 - Filing returns; payment of tax; penalty and interest; incorporation of 701-Chapter 202
- Rule 701-207.4 - Permits; incorporation of 701-Chapter 201
- Rule 701-207.5 - Retailers with physical presence in Iowa
- Rule 701-207.6 - Remote sellers-registration and collection obligations
- Rule 701-207.7 - Marketplace facilitators-registration and collection obligations
- Rule 701-207.8 - Advertising on a marketplace
- Rule 701-207.9 - Commencement of collection obligation and sales tax liability
- Rule 701-207.10 - Retailers registered and collecting who fail to meet or exceed sales threshold
- Rule 701-207.11 - Coupons; incorporation of rule 701-213.10(423)
- Rule 701-207.12 - Customer returns marketplace purchase directly to marketplace seller
- Rule 701-207.13 - Exempt and nontaxable sales
- Rule 701-207.14 - Other taxes for marketplace sales and items not subject to sales/use tax