Iowa Admin. Code r. 701-251.4
The excise tax on automobile rental is levied in addition to the state sales and use taxes imposed by Iowa Code chapter 423. The director of revenue is required to administer this excise tax on motor vehicle rental as nearly as possible in the fashion in which the state sales tax is administered. However, as an exception to this requirement, the director is to require only the filing of quarterly reports for motor vehicle excise tax. Quarterly, the correct amount of tax collected and due shall accompany the tax form prescribed by the department. No permit, other than an Iowa sales or use tax permit, will be required to collect the tax imposed under this chapter. However, the director may require all persons responsible for collecting and remitting motor vehicle rental excise tax to register with the department. For other aspects concerning the details of administering the tax imposed under this chapter, see 701-Chapters 10, 11, 12, 13 and 14.
Iowa Admin. Code r. 701-251.4