Iowa Administrative Code Title 701 — Department of Revenue

612 sections.

• 200.1 Definitions
• 203.1 Tax not to be included in price
• 203.2 Finance charge
• 203.3 Retailers’ discounts, trade discounts, rebates and coupons
• 203.4 Excise tax included in and excluded from sales price
• 203.5 Trade-ins
• 203.6 Installation charges when tangible personal property is sold at retail
• 203.7 Service charge and gratuity
• 203.8 Payment from a third party
• 204.1 Allowing use of the lowest tax rate within a database area and use of the tax rate for a five-digit area when a nine-digit zip code cannot be used
• 204.2 Permissible categories of exemptions
• 204.3 Requirement of uniformity in the filing of returns and remittance of funds
• 204.4 Allocation of bad debts
• 204.5 Purchaser refund procedures
• 204.6 Relief from liability for reliance on taxability matrix
• 204.7 Effective dates of taxation rate increases or decreases when certain services are furnished
• 204.8 Freight, other transportation charges, and exclusions from the exemption applicable to these services
• 205.1 Definitions
• 205.2 General sourcing rules for taxable services
• 205.3 First use of services performed on tangible personal property
• 205.4 Sourcing rules for personal care services
• 205.5 Sourcing of tickets or admissions to places of amusement, fairs, and athletic events
• 205.6 Sourcing rules for tangible personal property and specified digital products
• 206.1 Taxability of bundled transactions
• 206.2 Bundled transaction
• 206.3 Transactions not taxable as bundled transactions
• 207.1 Definitions
• 207.2 Administration; incorporation of 701—Chapter 11
• 207.3 Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 202
• 207.4 Permits; incorporation of 701—Chapter 201
• 207.5 Retailers with physical presence in Iowa
• 207.6 Remote sellers—registration and collection obligations
• 207.7 Marketplace facilitators—registration and collection obligations
• 207.8 Advertising on a marketplace
• 207.9 Commencement of collection obligation and sales tax liability
• 207.10 Retailers registered and collecting who fail to meet or exceed sales threshold
• 207.11 Coupons; incorporation of rule 701—213
• 207.12 Customer returns marketplace purchase directly to marketplace seller
• 207.13 Exempt and nontaxable sales
• 207.14 Other taxes for marketplace sales and items not subject to sales/use tax
• 208.1 Multilevel marketers—in general
• 208.2 Other sources of tax collection requirements
• 209.1 Exemption certificates
• 209.2 Fuel exemption certificates
• 209.3 Special certificates of beer and wine wholesalers
• 210.1 Wholesalers and jobbers selling at retail
• 210.2 Materials and supplies sold to retail stores
• 210.3 Tangible personal property and specified digital products purchased for resale but incidentally consumed by the purchaser
• 210.4 Property furnished without charge by employers to employees
• 210.5 Owners or operators of buildings
• 210.6 Blacksmith and machine shops
• 210.7 Truckers engaged in retail business
• 210.8 Out-of-state truckers selling at retail in Iowa
• 210.9 Iowa dental laboratories
• 210.10 Dental supply houses
• 210.11 News distributors and magazine distributors
• 210.12 Magazine subscriptions by independent dealers
• 210.13 Sales by finance companies
• 210.14 Bowling
• 210.15 Various special problems relating to public utilities
• 210.16 Reserved
• 210.17 Communication services furnished by a hotel to its guests
• 210.18 Explosives used in mines, quarries and elsewhere
• 210.19 Sales of signs at retail
• 210.20 Sale, transfer or exchange of tangible personal property or taxable enumerated services between affiliated entities
• 210.21 Mergers that do not involve taxable sales of tangible personal property or services
• 210.22 Railroad rolling stock
• 211.1 Definitions and scope
• 211.2 Services purchased for resale
• 211.3 Fur storage and repair
• 211.4 Investment counseling
• 211.5 Bank and financial institution service charges
• 211.6 Barber and beauty
• 211.7 Photography and retouching
• 211.8 Household appliance, television, and radio repair
• 211.9 Machine operators
• 211.10 Machine repair of all kinds
• 211.11 Oilers and lubricators
• 211.12 Parking facilities
• 211.13 Private employment agency, executive search agency
• 211.14 Storage of household goods and mini-storage
• 211.15 Test laboratories
• 211.16 Termite, bug, roach, and pest eradicators
• 211.17 Turkish baths, massage, and reducing salons
• 211.18 Wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables
• 211.19 Wrecking service
• 211.20 Cable and pay television
• 211.21 Camera repair
• 211.22 Gun repair
• 211.23 Janitorial and building maintenance or cleaning
• 211.24 Lawn care, landscaping, and tree trimming and removal
• 211.25 Pet grooming
• 211.26 Reflexology
• 211.27 Water conditioning and softening
• 211.28 Security and detective services
• 211.29 Solid waste collection and disposal services
• 211.30 Sewage services
• 211.31 Sign construction and installation
• 211.32 Dating services
• 211.33 Personal transportation service
• 211.34 Information services
• 211.35 Software as a service
• 211.36 Video game services and tournaments
• 211.37 Services related to specified digital products or software sold as tangible personal property
• 211.38 Storage of tangible or electronic files, documents, or other records
• 212.1 Taxability of profits used by or donated to an educational, charitable, or religious entity
• 212.2 Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U
• 212.3 Sales in interstate commerce—goods transported or shipped from this state
• 212.4 Educational institution
• 212.5 Gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to certain nonprofit corporations exempt from tax
• 212.6 Nonprofit private museums
• 212.7 State fair and fair societies
• 212.8 Sales to hospices
• 212.9 Art centers
• 212.10 Tangible personal property purchased from the United States government
• 212.11 Sales by the state of Iowa, its agencies and instrumentalities
• 212.12 Sales to federal, state, municipal, and tribal governments and instrumentalities
• 212.13 Fees paid to cities and counties for the privilege of participating in any athletic sport
• 212.14 Property used by a lending organization
• 212.15 Urban transit systems
• 213.1 Conditional sales contracts
• 213.2 The sales price of sales of butane, propane and other like gases in cylinder drums, etc
• 213.3 Antiques, curios, old coins, collector’s postage stamps, and currency exchanged for greater than face value
• 213.4 Consignment sales
• 213.5 Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions
• 213.6 Sales on layaway
• 213.7 Memorial stones
• 213.8 Creditors and trustees
• 213.9 Sale of pets
• 213.10 Redemption of meal tickets, coupon books and merchandise cards as a taxable sale
• 213.11 Repossessed goods
• 213.12 Tangible personal property made to order
• 213.13 Used or secondhand tangible personal property
• 213.14 Carpeting and other floor coverings
• 213.15 Goods damaged in transit
• 213.16 Sales of engraved, bound, printed, and vulcanized materials
• 213.17 Premiums and gifts
• 213.18 Webinars
• 215.1 Reserved
• 215.2 Carbon dioxide in a liquid, solid, or gaseous form, electricity, steam, and taxable services used in processing
• 215.3 Services used in processing
• 215.4 Chemicals, solvents, sorbents, or reagents used in processing
• 215.5 Exempt sales of gases used in the manufacturing process
• 215.6 Sale of electricity to water companies
• 215.7 Reserved
• 215.8 Exempt sales or rentals of core-making and mold-making equipment, and sand- handling equipment
• 215.9 Chemical compounds used to treat water
• 215.10 Exclusive web search portal business and its exemption
• 215.11 Web search portal business and its exemption
• 215.12 Large data center business exemption
• 215.13 Data center business sales and use tax refunds
• 215.15 Exemption for the sale of property directly and primarily used in processing by a manufacturer
• 215.16 Exemption for the sale of property directly and primarily used by a manufacturer to maintain integrity or unique environmental conditions
• 215.17 Exemption for the sale of property directly and primarily used in research and development of new products or processes of processing
• 215.18 Reserved
• 215.19 Exemption for the sale of property directly and primarily used in recycling or reprocessing of waste products
• 215.20 Exemption for the sale of pollution-control equipment used by a manufacturer
• 215.21 Exemption for the sale of fuel or electricity used in exempt property
• 215.22 Exemption for the sale of services for designing or installing new industrial machinery or equipment
• 216.1 Athletic events
• 216.2 Dance schools and dance studios
• 216.3 Golf and country clubs and all commercial recreation
• 216.4 Campgrounds
• 216.5 Rental of personal property in connection with the operation of amusements
• 216.6 Exempt sales by excursion boat licensees
• 216.7 Tangible personal property, specified digital products, or services given away as prizes
• 217.1 Taxable telecommunication service and ancillary service
• 217.2 Definitions
• 217.3 Imposition of tax
• 217.4 Exempt from the tax
• 217.5 Bundled transactions in telecommunication service
• 217.6 Sourcing telecommunication service
• 217.7 General billing issues
• 217.8 Prepaid wireless 911 surcharge
• 217.9 State sales tax exemption for central office equipment and transmission equipment
• 218.1 Armored car
• 218.2 Vehicle repair
• 218.3 Motorcycle, scooter, and bicycle repair
• 218.4 Battery, tire, and allied
• 218.5 Boat repair
• 218.6 Vehicle wash and wax
• 218.7 Wrecker and towing
• 218.8 Flying service
• 218.9 Aircraft rental
• 218.10 Snowmobiles, motorboats, and certain other vehicles
• 218.11 Motor fuel, special fuel, electric fuel, aviation fuels and gasoline
• 218.12 Ships, barges, and other waterborne vessels
• 219.1 General information and definitions
• 219.2 Contractors—consumers of building materials, supplies, and equipment by statute
• 219.3 Sales of building materials, supplies, and equipment to contractors, subcontractors, builders, or owners
• 219.4 Contractors, subcontractors, or builders who are retailers
• 219.5 Building materials, supplies, and equipment used in the performance of construction contracts within and outside Iowa
• 219.6 Tangible personal property used or consumed by the manufacturer thereof
• 219.7 Prefabricated structures
• 219.8 Types of construction contracts
• 219.9 Machinery and equipment sales contracts with installation
• 219.10 Contracts with equipment sales (mixed contracts)
• 219.11 Distinguishing machinery and equipment from real property
• 219.12 Tangible personal property that becomes structures
• 219.13 Tax on enumerated services
• 219.14 Transportation cost
• 219.15 Liability of subcontractors
• 219.16 Liability of sponsors
• 219.17 Withholding
• 219.18 Resale certificates
• 219.19 Reporting for use tax
• 219.20 Exempt sale, lease, or rental of equipment used by contractors, subcontractors, or builders
• 219.21 Gravel and stone
• 219.22 Construction contracts with designated exempt entities
• 220.1 Newspapers, free newspapers and shoppers’ guides
• 220.2 Food and food ingredients
• 220.3 Coffee and coffee substitutes, unless taxable as soft drinks; see paragraph 220
• 220.3 Tea, unless taxable as a soft drink; see paragraph 220
• 220.3 Candy
• 220.4 Prepared food
• 220.5 Prescription drugs
• 220.6 Other medical devices
• 220.7 Prosthetic devices, durable medical equipment, and mobility enhancing equipment
• 220.8 Exempt sales of clothing and footwear during two-day period in August
• 220.9 Sales of diapers
• 220.10 Sale of energy to residential customers
• 221.1 Sales of prepaid merchandise cards
• 221.2 Demurrage charges
• 221.3 Beverage container deposits
• 221.4 Advertising agencies, commercial artists and designers as an agent or as a nonagent of a client
• 221.5 Films and other media, exempt rental and sale
• 225.1 Paper or plastic plates, cups, and dishes; paper napkins; wooden or plastic spoons and forks; and straws
• 225.2 Services used in the repair or reconditioning of certain tangible personal property
• 225.3 Tangible personal property purchased by a person engaged in the performance of a service
• 225.4 Maintenance or repair of fabric or clothing
• 225.5 The sales price from the leasing of all tangible personal property subject to tax
• 225.6 Certain inputs used in taxable vehicle wash and wax services
• 225.7 Exemption for certain purchases by commercial enterprises
• 230.1 Definitions
• 230.2 Records
• 230.3 Form of invoice
• 230.4 Bonds
• 230.5 Permit applications and denials
• 230.6 Permit revocation
• 230.7 Inventory tax
• 231.1 Definitions
• 231.2 Permits required
• 231.3 Bond requirements
• 231.4 Cigarette tax—attachment—exclusivity of tax—exemption
• 231.5 Cigarette tax stamps
• 231.6 Banks authorized to sell stamps—requirements—restrictions
• 231.7 Reports
• 231.8 Manufacturer’s samples and replacement packages
• 231.9 Refund of tax—unused and destroyed stamps
• 231.10 Delivery sales of alternative nicotine products or vapor products
• 232.1 Definitions
• 232.2 Permits
• 232.3 Distributor bond
• 232.4 Tax on tobacco products
• 232.5 Tax on little cigars
• 232.6 Distributor returns
• 232.7 Credits and refunds of taxes
• 232.8 Consumer’s return
• 232.9 Transporter’s report
• 232.10 Free samples
• 232.11 Sales exempt from tax
• 233.1 Definitions
• 233.2 Minimum price
• 233.3 Combination sales
• 233.4 Retail redemption of coupons
• 233.5 Promotions using cigarettes, noncigarettes, or coupons
• 233.6 Notification of manufacturer’s price increase
• 233.7 Sanctions for violations
• 234.1 National uniform tobacco settlement and definitions
• 234.2 Annual report
• 234.3 Recordkeeping
• 234.4 Disclosure to attorney general permitted
• 234.5 Purpose and definitions
• 234.6 Directory of tobacco product manufacturers
• 235.1 Purpose; definitions
• 235.2 Devices
• 235.3 Permit applications, approvals, and denials
• 235.4 Permit cancellation, suspension, and revocation
• 235.5 Device retailers; age verification; display and entry
• 235.6 Delivery sale requirements
• 235.7 Attachment of tax
• 235.8 Filing returns and reports; payment of tax
• 235.9 Records; invoices
• 235.10 Federal or state law
• 250.1 Definitions
• 250.2 Purchase price
• 250.3 Trades
• 250.4 Manufacturer’s rebate
• 250.5 Selling and purchasing the same vehicle
• 250.6 Federal excise tax
• 250.7 Sales to a Native American
• 250.8 Sale of chassis with added equipment or accessories
• 250.9 Sale of a boat or ATV with a trailer
• 250.10 Administration
• 250.11 Shell businesses
• 250.12 Purchased for resale
• 250.13 Loans
• 250.14 Leased vehicles
• 250.15 Exemption for vehicles purchased for the purpose of being leased and used exclusively for interstate commerce
• 250.16 Exemption for certain Iowa Code chapter 326 vehicles
• 250.17 Vehicles purchased outside of Iowa
• 250.18 Business entity to business entity transfers with the same ownership and purpose
• 250.19 Homemade vehicles
• 250.20 Glider kit vehicles
• 251.1 Definitions and characterizations
• 251.2 Tax imposed upon rental of automobiles
• 251.3 Lessor’s obligation to collect tax
• 252.1 Definitions
• 252.2 Imposition
• 252.3 Administration
• 252.4 Charges and fees included in the provision of water service
• 252.5 When water service is furnished for compensation
• 252.6 Itemization of tax required
• 252.7 Date of billing—effective date and repeal date
• 252.8 Filing returns; payment of tax
• 252.9 Permits
• 253.1 Definitions
• 253.2 Administration
• 253.3 Filing returns; payment of tax; penalty and interest
• 253.4 Permits
• 253.5 Special collection and remittance obligations
• 253.6 Certification of funds
• 260.1 Tax rates—time tax attaches—responsible party
• 260.2 Exemption
• 260.3 Responsibilities of blenders at nonterminal locations
• 260.4 Tax returns—computations
• 260.5 Distribution allowance
• 260.6 Supplier credit—uncollectible account
• 260.7 Refunds
• 260.8 Claim for refund—payment of claim
• 260.9 Refund permit
• 260.10 Revocation of refund permit
• 260.11 Income tax credit in lieu of refund
• 260.12 Reduction of refund—sales and use tax
• 260.13 Terminal withdrawals—meters
• 260.14 Terminal and nonterminal storage facility reports and records
• 260.15 Transportation reports
• 260.16 Bill of lading or manifest requirements
• 261.1 Definitions and applicability
• 261.2 Tax rates—time tax attaches—responsible party—payment of the tax
• 261.3 Persons authorized to place L
• 261.4 Requirements to be licensed
• 261.5 Licensed metered pumps
• 261.6 Single license for each location
• 261.7 Dealer’s and user’s license nonassignable
• 261.8 Separate storage—bulk sales—highway use
• 261.9 Combined storage—bulk sales—highway sales or use
• 261.10 Exemption certificates
• 261.11 L
• 261.12 Refunds
• 261.13 Notice of meter seal breakage
• 261.14 Location of records—special fuel users and dealers
• 262.1 Definitions and applicability
• 262.2 Tax imposed
• 262.3 Licensing
• 262.4 Filing of returns and payment of tax
• 262.5 Charging station verification and testing
• 262.6 Refunds
• 262.7 Exemption certificates
• 270.1 Definitions
• 270.2 Imposition of local option taxes and notification to the department
• 270.3 Administration
• 270.4 Filing returns; payment of tax; penalty and interest
• 270.5 Permits
• 270.6 Sales subject to local option sales and services tax
• 270.7 Sales not subject to local option tax, including transactions subject to Iowa use tax
• 270.8 Local option sales and services tax payments to local governments
• 270.9 Allocation procedure when sourcing of local option sales tax remitted to the department is unknown
• 270.10 Application of payments
• 270.11 Computation of local option tax due from mixed sales on excursion boats
• 272.1 Flood mitigation program
• 272.2 Definitions
• 272.3 Sales tax increment calculation
• 272.4 Sales tax increment fund
• 272.5 Administrative fee
• 273.1 Purpose and definitions
• 273.2 New state tax revenue calculations
• 273.3 State reinvestment district fund
• 273.4 Reinvestment project fund
• 273.5 End of deposits—district dissolution
• 273.6 Administrative fee
• 274.1 Purpose and definitions
• 274.2 Establishing sales and revenue growth
• 274.3 Requirements for cities adopting an ordinance
• 274.4 Identification of retail establishments
• 274.5 Calculation of base year taxable sales amount
• 274.6 Determination of tax growth increment amount
• 274.7 Distribution of tax base and growth increment amounts
• 275.1 Sanctioned automobile racetrack facilities
• 275.2 Baseball and softball complex sales tax rebate
• 275.3 Raceway facility sales tax rebate
• 282.1 Transaction consummated outside this state
• 282.2 Sales by federal government or agencies to consumers
• 282.3 Fuel consumed in creating power, heat or steam for processing or generating electric current
• 282.4 Taxation of Native Americans
• 282.5 Property used to manufacture certain vehicles to be leased
• 282.6 Out-of-state rental of vehicles subject to registration subsequently used in Iowa
• 282.7 Sales of mobile homes, manufactured housing, and related property and services
• 282.8 Tax imposed on the use of manufactured housing as tangible personal property and as real estate
• 285.1 Auctioneers as agents
• 285.2 Florists
• 285.3 Student fraternities and sororities
• 285.4 Morticians or funeral directors
• 285.5 Physicians, dentists, surgeons, ophthalmologists, optometrists, and opticians
• 285.6 Warranties and maintenance contracts
• 285.7 Casual sales
• 285.8 Taxation of Native Americans
• 285.9 Computer software and hardware
• 285.10 Envelopes for advertising
• 285.11 Newspapers, free newspapers and shoppers’ guides
• 285.12 Maintenance or repair of fabric or clothing
• 285.13 Drop shipment sales
• 300.1 Definitions
• 300.2 Statute of limitations
• 300.3 Retention of records
• 300.4 Authority for deductions
• 300.5 Jeopardy assessments
• 300.6 Information deemed confidential
• 300.7 Reserved
• 300.8 Delegations to audit and examine
• 300.9 Bonding procedure
• 300.10 Indexation
• 300.11 Appeals of notices of assessment and notices of denial of taxpayer’s refund claims
• 300.12 Indexation of the optional standard deduction for inflation
• 300.13 Reciprocal tax agreements
• 300.14 Information returns for reporting income payments to the department of revenue
• 300.15 Relief from joint and several liability under Iowa Code section 422
• 300.16 Preparation of taxpayers’ returns by department employees
• 300.17 Resident determination
• 300.18 Tax treatment of income repaid in current tax year which had been reported on prior Iowa individual income tax return
• 301.1 Who must file
• 301.2 Time and place for filing
• 301.3 Form for filing
• 301.4 Filing status
• 301.5 Payment of tax
• 301.6 Minimum tax
• 301.7 Tax on lump-sum distributions
• 301.8 State income tax limited to taxpayer’s net worth immediately before the distressed sale
• 301.9 Special tax computation for all low-income taxpayers except single taxpayers
• 301.10 Election to report excess income from sale or exchange of livestock due to drought in the next tax year
• 301.11 Forgiveness of tax for an individual whose federal income tax was forgiven because the individual was killed outside the United States due to military or terroristic action
• 301.12 Tax benefits for persons in the armed forces deployed outside the United States and for certain other persons serving in support of those forces
• 301.13 Reserved
• 301.14 Tax benefits for persons serving in support of the Bosnia-Herzegovina hazardous duty area
• 301.15 Special tax computation for taxpayers who are 65 years of age or older
• 302.1 Net income defined
• 302.2 Interest and dividends from federal securities
• 302.3 Interest and dividends from foreign securities and securities of state and other political subdivisions
• 302.4 Reserved
• 302.5 Military pay
• 302.6 Interest and dividend income
• 302.7 Current year capital gains and losses
• 302.8 Gains and losses on property acquired before January 1, 1934
• 302.9 Work opportunity tax credit and alcohol and cellulosic biofuel fuels credit
• 302.10 Reserved
• 302.11 Reserved
• 302.12 Income from partnerships or limited liability companies
• 302.13 Subchapter “S” income
• 302.14 Contract sales
• 302.15 Reporting of incomes by married taxpayers who file a joint federal return but elect to file separately for Iowa income tax purposes
• 302.16 Income of nonresidents
• 302.17 Income of part-year residents
• 302.18 Net operating loss carrybacks and carryovers
• 302.19 Casualty losses
• 302.20 Adjustments to prior years
• 302.21 Additional deduction for wages paid or accrued for work done in Iowa by certain individuals
• 302.22 Disability income exclusion
• 302.23 Social security benefits
• 302.24 Lottery prizes
• 302.27 Incomes from distressed sales of qualifying taxpayers
• 302.28 Reserved
• 302.29 Intangible drilling costs
• 302.30 Percentage depletion
• 302.31 Away-from-home expenses of state legislators
• 302.32 Interest and dividends from regulated investment companies which are exempt from federal income tax
• 302.33 Reserved
• 302.34 Exemption of restitution payments for persons of Japanese ancestry
• 302.35 Exemption of Agent Orange settlement proceeds received by disabled veterans or beneficiaries of disabled veterans
• 302.36 Exemption of interest earned on bonds issued to finance beginning farmer loan program
• 302.37 Exemption of interest from bonds issued by the Iowa comprehensive petroleum underground storage tank fund board
• 302.38 Capital gain deduction or exclusion for certain types of net capital gains
• 302.39 Exemption of interest from bonds or notes issued to fund the 911 emergency telephone system
• 302.40 Exemption of active-duty military pay of national guard personnel and armed forces reserve personnel received for services related to operation desert shield
• 302.41 Capital gain exclusion for elected employee-owned stock in a qualified corporation
• 302.42 Depreciation of speculative shell buildings
• 302.43 Retroactive exemption for payments received for providing unskilled in-home health care services to a relative
• 302.44 Individual development accounts
• 302.45 Exemption for distributions from pensions, annuities, individual retirement accounts, or deferred compensation plans received by nonresidents of Iowa
• 302.46 Taxation of compensation of nonresident members of professional athletic teams
• 302.47 Exclusion of pensions and other retirement benefits for disabled individuals, individuals who are 55 years of age or older, surviving spouses, and survivors
• 302.48 Health insurance premiums deduction
• 302.49 Employer social security credit for tips
• 302.50 Computing state taxable amounts of pension benefits from state pension plans
• 302.51 Exemption of active-duty military pay of national guard personnel and armed forces military reserve personnel for overseas services pursuant to military orders for peacekeeping in the Bosnia-Herzegovina area
• 302.52 Mutual funds
• 302.53 Deduction for contributions by taxpayers to the Iowa educational savings plan trust and addition to income for refunds of contributions previously deducted
• 302.54 Roth individual retirement accounts
• 302.55 Exemption of income payments for victims of the Holocaust and heirs of victims
• 302.56 Taxation of income from the sale of obligations of the state of Iowa and its political subdivisions
• 302.57 Installment sales by taxpayers using the accrual method of accounting
• 302.58 Exclusion of distributions from retirement plans by national guard members and members of military reserve forces of the United States
• 302.59 Reserved
• 302.60 Additional first-year depreciation allowance
• 302.61 Exclusion of active duty pay of national guard members and armed forces military reserve members for service under orders for Operation Iraqi Freedom, Operation Noble Eagle, Operation Enduring Freedom or Operation New Dawn
• 302.62 Deduction for overnight expenses not reimbursed for travel away from home of more than 100 miles for performance of service as a member of the national guard or armed forces military reserve
• 302.63 Exclusion of income from military student loan repayments
• 302.64 Exclusion of death gratuity payable to an eligible survivor of a member of the armed forces, including a member of a reserve component of the armed forces who has died while on active duty
• 302.65 Section 179 expensing
• 302.66 Deduction for certain unreimbursed expenses relating to a human organ transplant
• 302.67 Deduction for alternative motor vehicles
• 302.68 Injured veterans grant program
• 302.69 Exclusion of ordinary or capital gain income realized as a result of involuntary conversion of property due to eminent domain
• 302.70 Exclusion of income from sale, rental or furnishing of tangible personal property or services directly related to production of film, television or video projects
• 302.71 Exclusion for certain victim compensation payments
• 302.72 Exclusion of Vietnam Conflict veterans bonus
• 302.73 Exclusion for health care benefits of nonqualified tax dependents
• 302.74 Exclusion for AmeriCorps Segal Education Award
• 302.75 Exclusion of certain amounts received from Iowa veterans trust fund
• 302.76 Exemption of active duty pay for armed forces, armed forces military reserve, or the national guard
• 302.77 Exclusion of biodiesel production refund
• 302.78 Allowance of certain deductions for 2008 tax year
• 302.79 Special filing provisions related to 2010 tax changes
• 302.80 Exemption for military retirement pay
• 302.81 Iowa ABLE savings plan trust
• 302.82 First-time homebuyer savings accounts
• 302.83 Like-kind exchanges of personal property completed after December 31, 2017, but before tax periods beginning on or after January 1, 2020
• 302.84 Broadband infrastructure grant exemption
• 302.85 Interest expense deduction adjustments
• 302.86 COVID-19 grant exclusion
• 302.87 Capital gain deduction for certain types of net capital gains
• 302.88 Net income from a farm tenancy agreement covering real property
• 303.1 Verification of deductions required
• 303.2 Federal rulings and regulations
• 303.3 Federal income tax deduction and federal refund
• 303.4 Optional standard deduction
• 303.5 Itemized deductions
• 303.6 Itemized deductions—separate returns by spouses
• 303.7 Itemized deductions—part-year residents
• 303.8 Itemized deductions—nonresidents
• 303.9 Annualizing income
• 303.10 Income tax averaging
• 303.11 Reduction in state itemized deductions for certain high-income taxpayers
• 303.12 Deduction for home mortgage interest for taxpayers with mortgage interest credit
• 303.13 Iowa income taxes and Iowa tax refund
• 304.1 School district surtax
• 304.2 Emergency medical services income surtax
• 304.3 Exemption credits
• 304.4 Tuition and textbook credit for expenses incurred for dependents attending grades kindergarten through 12 in Iowa
• 304.5 Nonresident and part-year resident credit
• 304.6 Out-of-state tax credits
• 304.7 Out-of-state tax credit for minimum tax
• 304.8 Withholding and estimated tax credits
• 304.9 Motor fuel credit
• 304.10 Alternative minimum tax credit for minimum tax paid in a prior tax year
• 304.11 Research activities credit
• 304.12 New jobs credit
• 304.13 Earned income credit
• 304.14 Investment tax credit—new jobs and income program and enterprise zone program
• 304.15 Child and dependent care credit
• 304.16 Franchise tax credit
• 304.17 Eligible housing business tax credit
• 304.18 Assistive device tax credit
• 304.19 Historic preservation and cultural and entertainment district tax credit for projects with Part 2 applications approved and tax credits reserved prior to July 1, 2014
• 304.20 Ethanol blended gasoline tax credit
• 304.21 Eligible development business investment tax credit
• 304.22 Venture capital credits
• 304.23 New capital investment program tax credits
• 304.24 Endow Iowa tax credit
• 304.25 Soy-based cutting tool oil tax credit
• 304.26 Wage-benefits tax credit
• 304.27 Wind energy production tax credit
• 304.28 Renewable energy tax credit
• 304.29 High quality job creation program
• 304.30 Economic development region revolving fund tax credit
• 304.31 Early childhood development tax credit
• 304.32 School tuition organization tax credit
• 304.33 E-85 gasoline promotion tax credit
• 304.34 Biodiesel blended fuel tax credit
• 304.35 Soy-based transformer fluid tax credit
• 304.36 Agricultural assets transfer tax credit and custom farming contract tax credit
• 304.37 Film qualified expenditure tax credit
• 304.38 Film investment tax credit
• 304.39 Ethanol promotion tax credit
• 304.40 Charitable conservation contribution tax credit
• 304.41 Redevelopment tax credit
• 304.42 High quality jobs program
• 304.43 Disaster recovery housing project tax credit
• 304.44 Deduction of credits
• 304.45 Aggregate tax credit limit for certain economic development programs
• 304.46 E-15 plus gasoline promotion tax credit
• 304.47 Geothermal heat pump tax credit
• 304.48 Solar energy system tax credit
• 304.49 Volunteer fire fighter, volunteer emergency medical services personnel member, and reserve peace officer tax credit
• 304.50 Taxpayers trust fund tax credit
• 304.51 From farm to food donation tax credit
• 304.52 Adoption tax credit
• 304.53 Workforce housing tax incentives program
• 304.54 Historic preservation and cultural and entertainment district tax credit for projects registered on or after July 1, 2014, and before August 15, 2016
• 304.55 Historic preservation and cultural and entertainment district tax credit for projects registered on or after August 15, 2016
• 304.56 Renewable chemical production tax credit program
• 304.57 Hoover presidential library tax credit
• 304.58 Employer child care tax credit
• 305.1 Notice of discrepancies
• 305.2 Notice of assessment, supplemental assessments and refund adjustments
• 305.3 Overpayments of tax
• 305.4 Optional designations of funds by taxpayer
• 305.5 Abatement of tax
• 305.8 Livestock production credit refunds for corporate taxpayers and individual taxpayers
• 306.1 Penalty
• 306.2 Computation of interest on unpaid tax
• 306.3 Computation of interest on refunds resulting from net operating losses
• 306.4 Computation of interest on overpayments