Browse as ListSearch Within- Rule 701-285.1 - Tangible personal property purchased from the United States government
- Rule 701-285.2 - Sales of butane, propane and other like gases in cylinder drums, etc
- Rule 701-285.3 - Chemical compounds used to treat water
- Rule 701-285.4 - Mortgages and trustees
- Rule 701-285.5 - Sales to federal, state, county, municipal, or tribal government or the government's agencies or instrumentalities
- Rule 701-285.6 - Relief agencies
- Rule 701-285.7 - Containers, including packing cases, shipping cases, wrapping material and similar items
- Rule 701-285.8 - Auctioneers
- Rule 701-285.9 - Sales by farmers
- Rule 701-285.10 - Florists
- Rule 701-285.11 - Landscaping materials
- Rule 701-285.12 - Hatcheries
- Rule 701-285.13 - Sales by the state of Iowa, its agencies and instrumentalities
- Rule 701-285.14 - Sales of livestock and poultry feeds
- Rule 701-285.15 - Student fraternities and sororities
- Rule 701-285.16 - Photographers and photostaters
- Rule 701-285.17 - Gravel and stone
- Rule 701-285.18 - Sale of ice
- Rule 701-285.19 - Antiques, curios, old coins or collector's postage stamps
- Rule 701-285.20 - Communication services
- Rule 701-285.21 - Morticians or funeral directors
- Rule 701-285.22 - Physicians, dentists, surgeons, ophthalmologists, oculists, optometrists, and opticians
- Rule 701-285.23 - Veterinarians
- Rule 701-285.24 - Hospitals, infirmaries and sanitariums
- Rule 701-285.25 - Warranties and maintenance contracts
- Rule 701-285.26 - Service charge and gratuity
- Rule 701-285.27 - Advertising agencies, commercial artists, and designers
- Rule 701-285.28 - Casual sales
- Rule 701-285.29 - Processing, a definition of the word, its beginning and completion characterized with specific examples of processing
- Rule 701-285.30 - Taxation of American Indians
- Rule 701-285.31 - Tangible personal property purchased by one who is engaged in the performance of a service
- Rule 701-285.32 - Reserved
- Rule 701-285.33 - Printers' and publishers' supplies exemption with retroactive effective date
- Rule 701-285.34 - Automatic data processing
- Rule 701-285.35 - Drainage tile
- Rule 701-285.36 - True leases and purchases of tangible personal property by lessors
- Rule 701-285.37 - Motor fuel, special fuel, aviation fuels and gasoline
- Rule 701-285.38 - Urban transit systems
- Rule 701-285.39 - Sales or services rendered, furnished, or performed by a county or city
- Rule 701-285.40 - Renting of rooms
- Rule 701-285.41 - Envelopes for advertising
- Rule 701-285.42 - Newspapers, free newspapers and shoppers' guides
- Rule 701-285.43 - Written contract
- Rule 701-285.44 - Sale or rental of farm machinery and equipment
- Rule 701-285.45 - Reserved
- Rule 701-285.46 - Automotive fluids
- Rule 701-285.47 - Maintenance or repair of fabric or clothing
- Rule 701-285.48 - Sale or rental of farm machinery, equipment, replacement parts, and repairs used in livestock, dairy, or plant production
- Rule 701-285.49 - Aircraft sales, rental, component parts, and services exemptions prior to, on, and after July 1, 1999
- Rule 701-285.50 - Property used by a lending organization
- Rule 701-285.51 - Sales to nonprofit legal aid organizations
- Rule 701-285.52 - Irrigation equipment used in farming operations
- Rule 701-285.53 - Sales to persons engaged in the consumer rental purchase business
- Rule 701-285.54 - Sales of advertising material
- Rule 701-285.55 - Drop shipment sales
- Rule 701-285.56 - Wind energy conversion property
- Rule 701-285.57 - Exemptions applicable to the production of flowering, ornamental, and vegetable plants
- Rule 701-285.58 - Reserved
- Rule 701-285.59 - Exempt sales to nonprofit hospitals
- Rule 701-285.60 - Exempt sales of gases used in the manufacturing process
- Rule 701-285.61 - Exclusion from tax for property delivered by certain media