Iowa Admin. Code r. 701—250.19(321) — Homemade vehicles

250.19(1) Homemade vehicles are exempt from the fee for new registration as described in Iowa Code section 321.105A(2)“c”(16). For the purposes of the vehicle fee for new registration, a homemade Revenue[701]Ch 250, p.10 IAC 3/19/25 vehicle is one that has been constructed from any combination of new, used, or homemade parts that does not resemble a vehicle that was manufactured under a specific year, make, and model by a manufacturer and is not intended for resale. 250.19(2) Homemade vehicles include: a. A vehicle that has been structurally modified so that it does not have the same appearance as a similar vehicle from the same manufacturer. Example: A vehicle with modified fenders, engine compartment lid, and front end, but still recognizable as the make/model of the vehicle, is not considered homemade; b. A vehicle that has been constructed entirely from homemade parts and materials not obtained from other vehicles; or c. A vehicle that has been constructed by using major component parts from one or more manufactured vehicles and cannot be identified as a specific make and model.