Iowa Administrative Code Title 701 — Department of Revenue
Iowa Admin. Code r. 701—250.9(321) — Sale of a boat or ATV with a trailer
250.9(1) Itemization. If a boat or ATV dealer sells a boat or ATV with a trailer as a packaged deal, the dealer must itemize the boat or ATV , boat or ATV accessories, and trailer. The fee for new registration is due on the purchase price of the trailer. 250.9(2) Nonitemization. If the boat or ATV dealer does not itemize, it is assumed the full price of the packaged deal is for the purchase of a trailer and not for the boat or ATV and accessories. The fee for new registration will be calculated based on the full price of the packaged deal.
Source: official text