Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—219.8(423) — Types of construction contracts
219.8(1) Types of construction contracts. Construction contracts include lump-sum contracts; cost plus contracts; time and material contracts; unit price contracts; guaranteed maximum or upset price contracts; construction management contracts; design-built contracts; and turnkey contracts. 219.8(2) Scope. A contract for the installation of one or more of the items listed below does not necessarily transform that contract into a construction contract or a contract for reconstruction, alteration, expansion, or remodeling. Thus, for example, hiring a contractor to install a light fixture in an existing building is not, without more, a construction contract or a contract for reconstruction, alteration, expansion, or remodeling. 219.8(3) Examples. The following is a nonexhaustive list of activities and items that could fall within the scope of a construction contract or a contract for reconstruction, alteration, expansion, or remodeling of a structure. This list should not be used to distinguish machinery and equipment from real property or structures since such a determination is factual. Ash removal equipment (installed as distinguished from portable units) Automatic sprinkler systems (fire protection) Awnings and venetian blinds that become attached to real property Boilers (installed as distinguished from portable units) Brick work Builder’s hardware Burglar alarm and fire alarm fixtures Caulking materials work Revenue Cement work Central air conditioner installation Coal handling equipment (installed as distinguished from portable units) Concrete work Counters, lockers (installed as distinguished from portable units), and prefabricated cabinets Drapery installation Electric conduit work and items relating thereto Electric distribution lines Electric transmission lines Floor covering that is permanently installed. Subrule 219.3(3) provides information on an exception to this regarding carpeting Flooring work Furnaces, heating boilers and heating units Glass and glazing work Gravel work (excluding landscaping) Installation of modular homes on foundations Lathing work Lead work Lighting fixtures Lime work Lumber and carpenter works Macadam work Millwork installation Mortar work Oil work Paint booths and spray booths (installed as distinguished from portable units) Painting work Paneling work Papering work Passenger and freight elevators Piping valves and pipe fitting work Plastering work Plumbing work Prefabricated cabinets, counters, and lockers (installed as opposed to portable units) Putty work Refrigeration units (central plants installation as distinguished from portable units) Reinforcing mesh work Road construction (concrete, bituminous, gravel, etc.) Roofing work Sheet metal work Sign installation (other than portable sign installation) Steel work Stone work Stucco work Tile work—ceiling, floor and walls Underground gas mains Underground sewage disposal Underground water mains Vault doors and equipment Wallboard work Wall coping work Wallpaper work Revenue[701]Ch 219, p.10 IAC 2/5/25 Water heater and softener installation Weather stripping work Wire net screen work Wood preserving work
Source: official text