Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—250.5(321) — Selling and purchasing the same vehicle

If a person sells a vehicle subject to registration and then buys the same vehicle back, the transaction is not exempt from the fee for new registration. These are two separate transactions, and both are subject to the fee for new registration.

Last amended: This rule is intended to implement Iowa Code section 321.105A. [ARC 9034C, IAB 3/19/25, effective 4/23/25]

Source: official text