Chapter 270 - LOCAL OPTION SALES AND SERVICES TAX
- Rule 701-270.1 - Definitions
- Rule 701-270.2 - Imposition of local option taxes and notification to the department
- Rule 701-270.3 - Administration
- Rule 701-270.4 - Filing returns; payment of tax; penalty and interest
- Rule 701-270.5 - Permits
- Rule 701-270.6 - Sales subject to local option sales and services tax
- Rule 701-270.7 - Sales not subject to local option tax, including transactions subject to Iowa use tax
- Rule 701-270.8 - Local option sales and services tax payments to local governments
- Rule 701-270.9 - Allocation procedure when sourcing of local option sales tax remitted to the department is unknown
- Rule 701-270.10 - Application of payments
- Rule 701-270.11 - Computation of local option tax due from mixed sales on excursion boats