reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.10 - Tangible Personal Property Purchased From the United States Government

Current through Register Vol. 47, No. 3, July 24, 2024
Tangible personal property purchased from the United States
				  government or any of the federal governmental agencies shall be exempt from
				  sales tax, but such purchases shall be taxable to the purchaser under the
				  provisions of the use tax law. Persons making purchases from the United States
				  government, unless exempt from the provisions of Iowa Code section
				  423.5(1)
"c"
shall report and pay use tax at the current rate on the
				  purchase price of such purchases.
This rule is intended to implement Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.11 - Sales by the State of Iowa, Its Agencies and Instrumentalities

Current through Register Vol. 47, No. 3, July 24, 2024
The state of Iowa, its agencies and instrumentalities, are
				  required to collect and remit tax on the sales price from taxable retail sales
				  of tangible personal property, specified digital products, and taxable
				  services.
This rule does not apply to sales made by cities and counties
				  in the state of Iowa that are specifically exempted from collecting tax by Iowa
				  Code section 423.3(32).
This rule is intended to implement Iowa Code chapter
				  423.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.12 - Sales to Federal, State, Municipal, and Tribal Governments and Instrumentalities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Exempt sales.
Sales are exempt from tax under Iowa Code
				section 423.3(31)  if
				the tangible personal property, taxable services, and specified digital
				products are:
a. Sold directly to an exempt
				government entity described in Iowa Code section
				423.3(31);
b. Used for a public purpose; and
c. Not one of the types of the products
				listed in Iowa Code section
				423.3(31)
"a"
(1) through 423.3(31)
"a"
(3) that remain
				taxable even when sold to certain government entities.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.13 - Fees Paid to Cities and Counties for the Privilege of Participating in Any Athletic Sport

Current through Register Vol. 47, No. 3, July 24, 2024
A "sport" is any activity or experience that involves some
				  movement of the human body and gives enjoyment or recreation. An "athletic"
				  sport is any sport that requires physical strength, skill, speed, or training
				  in its performance. The following activities are nonexclusive examples of
				  athletic sports: baseball, football, basketball, softball, volleyball, golf,
				  tennis, racquetball, swimming, wrestling, and foot racing.
(1) The following is a list of various fees
				that would be considered fees paid to a city or county for the privilege of
				participating in any athletic sport, and thus subject to tax under this rule.
				The list is not exhaustive.
a. Fees paid for
				the privilege of using any facility specifically designed for use by those
				playing an athletic sport: fees for use of a golf course, ball diamond, tennis
				court, swimming pool, or ice skating rink are subject to tax. These fees are
				subject to tax whether they allow use of the facility for a brief or extended
				period of time, e.g., a daily fee or season ticket for use of a swimming pool
				or golf course would be subject to tax. Group rental of facilities designed for
				playing an athletic sport would also be subject to tax.
b. Fees paid to enter any tournament or
				league that involves playing an athletic sport would be subject to tax. Both
				team and individual entry fees are taxable. Fees paid to enter any marathon or
				foot race of shorter duration would be subject to tax under this
				rule.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.14 - Property Used by a Lending Organization

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from the sale of tangible personal property
				  or specified digital products to a nonprofit organization organized for the
				  purpose of lending the tangible personal property to the general public for use
				  by the public for nonprofit purposes are exempt from tax. The exemption
				  contained in this rule is applicable to tangible personal property only, and
				  not to taxable services or specified digital products. It is applicable to the
				  sale of that property and not to its rental to a nonprofit organization.
				  Finally, the exemption is applicable only to property purchased by a nonprofit
				  organization for subsequent rental to the general public. The exemption is not
				  applicable to other property (e.g., office equipment) that the nonprofit
				  organization might need for its ongoing existence.
This rule is intended to implement Iowa Code section
				  423.3(19).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.15 - Urban Transit Systems

Current through Register Vol. 47, No. 3, July 24, 2024
A privately owned urban transit system that is not an
				  instrumentality of federal, state or county government is subject to sales tax
				  on fuel purchases that are within the urban transit system's charter.
Tax shall not apply to the sales price of fuel purchases made
				  by a privately owned urban transit company for use outside the urban transit
				  system charter in which a fuel tax has been imposed and paid and no refund has
				  been or will be allowed.
This rule is intended to implement Iowa Code sections
				  423.3(1)  and
				  423.3(31).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.1 - Conditional Sales Contracts

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definition.
A
				"conditional sale" is a sale in which the vendee receives the right to the use
				of the goods that are the subject matter of the sale, but the transfer of title
				to the vendee is dependent on the performance of some condition by the vendee,
				usually the full payment of the purchase price.
(2)
Factors used to determine a
				conditional sale.
Conditional sales are evidenced by the facts
				supporting the nature of the vendor's business, the intent of the parties, and
				the facts supporting the control over the tangible personal property by the
				vendee.
A conditional sales contract would exist where:
a. The vendee/lessee has total control over
				the property and is responsible for all losses or damages;
b. The transfer of the property is complete
				except for title, which passes upon the condition of full payment; and where
				such full payment is performed under nearly all the vendor's "lease"
				agreements, except in cases of default; and
c. The vendor has no intent of retaining
				control over the property except for purposes of selling it or financing it for
				sale.
In determining whether an agreement constitutes a conditional
				  sale or a true lease, substance shall prevail over form, and the terminology of
				  the written agreement will be considered only to the extent that it accurately
				  represents the true relationship of the parties.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.2 - The Sales Price of Sales of Butane, Propane and Other Like Gases in Cylinder Drums, Etc

Current through Register Vol. 47, No. 3, July 24, 2024
Sales of butane, propane and other like gases in cylinder
				  drums and other similar containers purchased for cooking, heating and other
				  purposes are taxable.
(1) When gas of
				this type is sold and motor vehicle fuel tax is collected by the seller, sales
				or use tax shall not be due. If Iowa motor vehicle fuel tax is not collected by
				the seller at the time of the sale, sales or use tax shall be collected and
				remitted to the department, unless the sale is specifically exempt.
(2) If tax is not collected by the seller at
				the time of sale, any tax due shall be collected by the department at the time
				the user of the product makes an application for a refund of the motor vehicle
				fuel tax.
(3) The sales price from
				the rental of cylinders, drums and other similar containers by the distributor
				or dealer of the gas shall be subject to tax when the title remains with the
				dealer. The sales price of gas converter equipment that might be sold to an
				ultimate consumer shall be subject to tax.
This rule is intended to implement Iowa Code sections
				  423.1(46)  and
				  423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.3 - Conditional Sales Contracts

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code section
				  4231(46). defines
				  sales to include "conditional sales." A conditional sale is a sale in which the
				  vendee receives the right to the use of the goods which are the subject matter
				  of the sale, but the transfer of title to the vendee is dependent on the
				  performance of some condition by the vendee, usually the full payment of the
				  purchase price.
Conditional sales in most cases are evidenced by the facts
				  supporting the nature of the vendor's business, the intent of the parties, and
				  the facts supporting the control over the tangible personal property by the
				  vendee. A conditional sales contract would exist where: the vendee/lessee has
				  total control over the property and is responsible for all losses or damages;
				  the transfer of the property is complete except for title, which passes upon
				  the condition of full payment; and where such full payment is performed under
				  nearly all the vendor's "lease" agreements, except in cases of default; and the
				  vendor has no intent of retaining control over the property except for purposes
				  of selling it or financing it for sale. In determining whether an agreement
				  constitutes a conditional sale or a true lease, substance shall prevail over
				  form, and the terminology of the written agreement will be considered only to
				  the extent that it accurately represents the true relationship of the
				  parties.
When a conditional sale exists, the seller shall bill the
				  purchaser for the full amount of tax due, and sales tax is due on the full
				  contract price upon delivery of the property which is the subject of the
				  contract.
Harold D. Sturtz v. Iowa Department of Revenue,
373
				  N.W.2d 131 (Iowa 1985). No further tax is due on the periodic payments.
				  Interest and finance charges shall not be considered part of the sales price if
				  they are separately stated and reasonable in amount and are, therefore, not
				  subject to tax.
State ex rel. Turner V. Younker Bros., Inc.,
210 N.W.2d 550, 562 (Iowa 1973).
This rule is intended to implement Iowa Code sections
				  4231(46). and
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.3 - Antiques, Curios, Old Coins, Collector's Postage Stamps, and Currency Exchanged for Greater Than Face Value

Current through Register Vol. 47, No. 3, July 24, 2024
Curios, antiques, art work, coins, collector's postage stamps
				  and such articles sold to or by art collectors, philatelists, numismatists and
				  other persons who purchase or sell such items of tangible personal property for
				  use and not primarily for resale are sales at retail, and their sales prices
				  are subject to tax.
(1) The sales price
				of stamps, whether canceled or uncanceled, which are sold by a collector or
				person engaged in retailing stamps to collectors is subject to tax.
(2) Stamps that are purchased for their value
				as evidence of the privilege of the owner to have certain mail carried by the
				United States government are not taxable. A stamp becomes an article of
				tangible personal property having market value when, because of the demand, it
				can be sold for a price greater than its face value. On the other hand, when a
				stamp has only face value, as evidence of the right to certain services or an
				indication that certain revenue has been paid, its sales price is not subject
				to either sales or use tax.
(3) The
				sales price from any exchange, transfer, or barter of merchandise for a
				consideration paid in gold, silver, or other coins or currency is subject to
				tax to the extent of the agreed-upon value of the coins or currency so
				exchanged. This agreed-upon value constitutes the sales price or purchase price
				subject to tax. Currency or coins become articles of tangible personal property
				having a value greater than face value when the currency or coins are exchanged
				for a price greater than face value. However, when a coin or other currency, in
				the course of circulation, is exchanged at its face value, the sales price of
				the sale is subject to tax for the face value alone.
EXAMPLE 1: Taxpayer operates a furniture store. The taxpayer
				  offers to exchange furniture for silver coins at ten times the face value of
				  any coins dated prior to January 1, 1965. Upon any exchange pursuant to the
				  offer, the value of the coins for purposes of determining the tax on the
				  exchange will be equivalent to the value as agreed upon by the parties, without
				  regard to the face value of the coins.
EXAMPLE 2: Taxpayer operates a hardware store. In the regular
				  course of business, the taxpayer receives silver coins dated prior to January
				  1, 1965. Taxpayer has received the coins at face value for the sales price and
				  only that value is subject to tax.
This rule is intended to implement Iowa Code sections
				  423.1(47),
				  423.2(1)  and
				  423.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.4 - The Sales Price of Sales of Butane, Propane and Other Like Gases in Cylinder Drums, Etc

Current through Register Vol. 47, No. 3, July 24, 2024
Sales of butane, propane and other like gases in cylinder
				  drums and other similar containers purchased for cooking, heating and other
				  purposes shall be taxable. However, see rule
				  701-23116.
				  (423), which provides for a phase-out of and eventual complete exemption from
				  tax for propane and other gases sold for use in residential heating.
When gas of this type is sold and motor vehicle fuel tax is
				  collected by the seller, sales or use tax shall not be due. If Iowa motor
				  vehicle fuel tax is not collected by the seller at the time of the sale, sales
				  or use tax shall be collected and remitted to the department, unless the sale
				  is specifically exempt.
If tax is not collected by the seller at the time of sale,
				  any tax due shall be collected by the department at the time the user of the
				  product makes application for a refund of the motor vehicle fuel tax.
The sales price from the rental of cylinders, drums and other
				  similar containers by the distributor or dealer of the gas shall be subject to
				  tax when the title remains with the dealer The sales price of gas converter
				  equipment which might be sold to an ultimate consumer shall be subject to
				  tax.
This rule is intended to implement Iowa Code sections
				  4231(46). and
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.4 - Consignment Sales

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				When a retailer receives tangible personal property on consignment from others
				and the consigned merchandise is sold in the ordinary course of business with
				other merchandise owned or services performed by the retailer, the retailer or
				consignee shall be making sales at retail. In these cases, the consignee shall
				file a return and remit tax to the department along with the returns and
				remittances of tax on the sales price from the sale of other
				merchandise.
(2) The sales price of
				sales of tangible personal property by an agent or consignee for another person
				is exempt if the sales meet the requirements of a casual sale or any other
				exemptions.
This rule is intended to implement Iowa Code section
				  423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.5 - Electrotypes, Types, Zinc Etchings, Halftones, Stereotypes, Color Process Plates, Wood Mounts and Art Productions

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of electrotypes, types, zinc etchings,
				  halftones, stereotypes, color process plates, wood mounts and art productions
				  is subject to tax when sold to users or consumers. The listed articles do not
				  become an integral or component part of merchandise intended to be sold
				  ultimately at retail.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.3(51).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.6 - Sales on Layaway

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The sales
				price from a layaway sale is subject to tax. A layaway sale involves two
				separate and distinct contracts. Under the first contract, the customer and the
				retailer enter into an agreement to give the customer an option to purchase a
				certain item of tangible personal property. Under the second contract, the sale
				of property takes place. During the period of the option to purchase, the item
				is placed aside "on layaway" and is not available for sale to the general
				public. This option to purchase is exercised by the customer's making one or
				more "layaway payments." The customer exercises the option to buy by completing
				the layaway payments. The last layaway payment is also the tendered payment
				under the separate contract for sale of the property. The contract for sale is
				complete when the seller delivers the property to the buyer. Tax must be
				reported during the period (e.g., the quarter or month) in which delivery under
				the contract for sale portion of the layaway occurs. This will nearly always be
				the reporting period in which physical transfer of possession passes from the
				retailer to the buyer.
(2) A sale
				on layaway should not be confused with a "conditional sale." The differences
				are these:
(1) In a conditional sale,
				physical transfer of property occurs before, rather than after, the buyer makes
				all periodic payments necessary to purchase the property; and
(2) in a conditional sale, physical
				possession of and title to the property pass to the buyer at different times.
				In a conditional sale situation, physical possession passes first; then, after
				all periodic payments are made, title (ownership) passes to the buyer. In a
				layaway sale, both possession and title pass at the same time after all
				payments are made.
This rule is intended to implement Iowa Code sections
				  423.1(46)  and
				  423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.7 - Consignment Sales

Current through Register Vol. 47, No. 3, July 24, 2024
When a retailer receives tangible personal property on
				  consignment from others and the consigned merchandise is sold in the ordinary
				  course of business with other merchandise owned or services performed by the
				  retailer, the retailer or consignee shall be making sales at retail. In these
				  cases, the consignee shall file a return and remit tax to the department along
				  with the returns and remittances of tax on the sales price from the sale of
				  other merchandise.
The sales price of sales of tangible personal property by an
				  agent or consignee for another person shall be exempt if the sales meet the
				  requirements of a casual sale or any other exemptions.
This rule is intended to implement Iowa Code section
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.7 - Memorial Stones

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The sales
				price of memorial stones is subject to tax. When the seller of a memorial stone
				agrees to erect a stone upon a foundation, the total sales price from the sale
				is taxable. Any separately itemized charge for engraving is part of the taxable
				sales price of a memorial stone.
(2) The sales price of any designs, lettering
				or engraving performed on a memorial stone or monument is also subject to tax.
This rule is intended to implement Iowa Code section
				  423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.8 - Electrotypes, Types, Zinc Etchings, Halftones, Stereotypes, Color Process Plates, Wood Mounts and Art Productions

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of electrotypes, types, zinc etchings,
				  halftones, stereotypes, color process plates, wood mounts and art productions
				  shall be subject to tax when sold to users or consumers. Reference rule
				  701-1833.
				  (422,423) for sales to printers. The listed articles do not become an integral
				  or component part of merchandise intended to be sold ultimately at
				  retail.
Long V. Roberts & Son,
234 Ala. 570 176 So. 213
				  (1937);
People ex rel. Walker Engraving Corporation
v.
Groves,
268 N.Y. 648, 193 N.E. 539 (1935).
This rule is intended to implement Iowa Code sections
				  4232(1). and
				  4233(51)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.8 - Creditors and Trustees

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				Pursuant to the provisions of any piece of chattel paper or any other document
				evidencing a creditor's interest in tangible personal property, the sales price
				from the sale of tangible personal property at a public auction shall be
				taxable even if the sale is made by virtue of a court decree of foreclosure by
				an officer appointed by the court for that purpose.
(2) The tax applies to the sales price of
				inventory and noninventory goods, provided the owner is in the business of
				making retail sales of tangible personal property or taxable services.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.9 - Sale of Pets

Current through Register Vol. 47, No. 3, July 24, 2024
Sales of pets are tangible personal property subject to tax.
				  A retailer selling pets shall procure a permit and report tax on the sales
				  price from the sale of such pets.
This rule is intended to implement Iowa Code sections
				  423.1(54)  and
				  423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.10 - Sales on Layaway

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from sales on layaway is subject to tax. A
				  layaway sale involves two separate and distinct contracts. Under the first
				  contract, the customer and the retailer enter into an agreement to give the
				  customer an option to purchase a certain item of tangible personal property.
				  Under the second contract, the sale of property takes place. During the period
				  of the option to purchase, the item is placed aside "on layaway" and is not
				  available for sale to the general public. This option to purchase is exercised
				  by the customer's making one or more "layaway payments." The customer exercises
				  the option to buy by completing the layaway payments. The last layaway payment
				  is also the tendered payment under the separate contract for sale of the
				  property. The contract for sale is complete when the seller delivers the
				  property to the buyer See
Holland v. Brown,
15 Utah 2d 422, 394
				  P.2d 77 (1964) and
Sturtz v. Iowa Department of Revenue,
373
				  N.W.2d 131 (Iowa 1985). Tax must be reported during the period (e.g., the
				  quarter or month) in which delivery under the contract for sale portion of the
				  layaway occurs. This will nearly always be the reporting period in which
				  physical transfer of possession passes from the retailer to the buyer
A sale on layaway should not be confused with a "conditional
				  sale." The differences are these:
(1)
				In a conditional sale, physical transfer of property occurs before, rather than
				after, the buyer makes all periodic payments necessary to purchase the
				property; and
(2) in a conditional
				sale, physical possession of and title to the property pass to the buyer at
				different times. In a conditional sales situation, physical possession passes
				first; then after all periodic payments are made, title (ownership) passes to
				the buyer In a layaway sale, both possession and title pass at the same time
				after all payments are made. The conditional sale is a much more common
				commercial arrangement than the sale on layaway.
This rule is intended to implement Iowa Code sections
				  423.1(46) and 423.2(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.10 - Redemption of Meal Tickets, Coupon Books and Merchandise Cards as a Taxable Sale

Current through Register Vol. 47, No. 3, July 24, 2024
When meal tickets, coupon books, or merchandise cards are
				  sold by persons engaged exclusively in selling taxable commodities or services,
				  tax shall be levied at the time such items are redeemed by the customer. Tax
				  shall not be added at the time of purchase of the meal ticket, coupon book, or
				  merchandise card. When a retailer sells gift certificates, tax shall be added
				  at the time the gift certificate is redeemed.
This rule is intended to implement Iowa Code sections
				  423.1 and
				  423.2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.11 - Memorial Stones

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of selling memorial stones
				  are selling tangible personal property, the sales price of which shall be
				  subject to tax. When the seller of a memorial stone agrees to erect a stone
				  upon a foundation, the total sales price from such sale shall be taxable. Any
				  separately itemized charge for engraving is part of the taxable sales price of
				  a memorial stone.
The sales price of any designs, lettering or engraving
				  performed on a memorial stone or monument is also subject to tax. See
In
				  Re DesMoines-Winterset Monuments, Inc.,
Docket No. 79-228-6A-DR, March
				  13, 1980.
This rule is intended to implement Iowa Code section
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.11 - Repossessed Goods

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Sale subject to tax.
When tangible personal property that has
				been repossessed either by the original seller or by a finance company is
				resold to final users or consumers, the sales price from those sales is subject
				to tax.
(2)
Bad
				debts.
A retailer repossessing previously sold merchandise shall be
				entitled to claim a credit on tax paid for bad debts in the same fashion as any
				other retailer that has paid tax to the department upon a sales price that
				ultimately constitutes a bad debt.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.12 - Creditors and Trustees

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to the provisions of any piece of chattel paper or
				  any other document evidencing a creditor's interest in tangible personal
				  property, the sales price from the sale of tangible personal property at a
				  public auction shall be taxable even if the sale is made by virtue of a court
				  decree of foreclosure by an officer appointed by the court for that
				  purpose.
The tax applies to the sales price of inventory and
				  noninventory goods, provided the owner is in the business of making retail
				  sales of tangible personal property or taxable services.
In Re Hubs
				  Repair Shop, Inc.,
28 B.R. 858 (Bkrtcy. 1983).
This rule is intended to implement Iowa Code sections
				  4232(1). and
				  4235(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.12 - Tangible Personal Property Made to Order

Current through Register Vol. 47, No. 3, July 24, 2024
When a retailer contracts to fabricate items of tangible
				  personal property from materials available in stock or through placing orders
				  for materials that have been selected by customers, all expenses and profits
				  from the sale of such fabricated articles shall be included in the sales price.
				  The retailer shall not deduct fabrication or production charges, even though
				  such charges are separately billed.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.13 - Sale of Pets

Current through Register Vol. 47, No. 3, July 24, 2024
A retailer selling pets shall procure a permit and report tax
				  on the sales price from the sale of such pets.
This rule is intended to implement Iowa Code sections
				  4231(54). and
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.13 - Used or Secondhand Tangible Personal Property

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price on the sale of used or secondhand tangible
				  personal property is subject to tax in the same manner as new property. This
				  condition eliminates any consideration for secondhand merchandise to be treated
				  differently than new merchandise when sold at retail for sales tax
				  purposes.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.14 - Redemption of Meal Tickets, Coupon Books and Merchandise Cards as a Taxable Sale

Current through Register Vol. 47, No. 3, July 24, 2024
When meal tickets, coupon books, or merchandise cards are
				  sold by persons engaged exclusively in selling taxable commodities or services,
				  tax shall be levied at the time such items are redeemed by the customer. Tax
				  shall not be added at the time of actual purchase of the meal ticket, coupon
				  book, or merchandise card. When a retailer sells gift certificates, tax shall
				  be added at the time the gift certificate is redeemed.
This rule is intended to implement Iowa Code sections
				  4231. and
				  4232..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.14 - Carpeting and Other Floor Coverings

Current through Register Vol. 47, No. 3, July 24, 2024
The sale of carpeting and other floor coverings to any person
				  constitutes a sale at retail of tangible personal property, and the sales price
				  of these sales is subject to sales or use tax unless the carpeting and other
				  floor coverings are purchased for resale or are otherwise exempt from
				  tax.
(1) The sales price of floor
				coverings other than carpeting that are shaped to fit a particular room or area
				and that are attached to the supporting floor with cement, tacks, or by some
				other method making a permanent attachment with the building or structure are
				considered to be building materials and shall be taxable in the same manner as
				building materials that are used or consumed in the performance of a
				construction contract. See rule 701-219.2(423) and 701-subrule 219.3(3) for tax
				treatment.
(2) The sale of
				carpeting is not to be treated as the sale of a "building material." The sales
				price of rugs, mats, linoleum, and other types of floor coverings that are not
				attached but that are simply laid on finished floors and are not considered
				building materials is subject to tax unless the floor coverings are purchased
				for resale or are otherwise exempt from tax.
(3) The sale of "carpeting" to owners,
				contractors, subcontractors or builders is not the sale of a building material,
				but the sale of ordinary tangible personal property, which can be purchased for
				resale by owners, contractors, subcontractors or builders. "Carpeting" is any
				floor covering made of fabric, usually of wool or synthetic fibers. For
				purposes of this rule, "carpeting" also includes any pads, tack strips,
				adhesive, and other materials other than subflooring necessary for installation
				of the carpeting. Sellers of carpeting should charge purchasers sales tax
				unless the carpeting is purchased for resale or some other exempt purpose, in
				which case the purchaser must provide the seller with an exemption certificate
				upon demand.
(4) The sales price of
				carpeting, with installation, is taxable in the following manner:
a. If separate contracts exist for the sale
				of the carpeting and for the installation, only the sales price of the
				carpeting is subject to tax.
b. If
				the selling price of the carpeting and the installation charge are stated as
				one charge or lump sum, the entire charge is subject to sales tax.
c. If the invoice itemizes the installation
				charge separately from the selling price of the carpet, only the selling price
				of the carpet is subject to sales tax if the installer and the purchaser of the
				carpet intend that a sale of the carpet shall occur. See 701-subrule 225.4(1)
				for more information.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.15 - Rental of Personal Property in Connection With the Operation of Amusements

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from rental of tangible personal property in
				  connection with the operation of amusements shall be taxable. Such rentals
				  shall include all tangible personal property or equipment used by patrons in
				  connection with the operation of commercial amusements, notwithstanding the
				  fact that the rental of such personal property may be billed separately.
This rule is intended to implement Iowa Code section
				  4232(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.15 - Goods Damaged in Transit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
				If goods shipped by a retailer have been delivered under a contract for sale to
				a consumer, and thereafter the goods are damaged in the course of transit to
				the consumer, the retailer and purchaser shall be liable for tax upon the full
				sale price of the goods, as the sale to the consumer has been
				completed.
(2) If the goods have
				not been delivered to the consumer, the sale to the consumer has not been
				completed, and the retailer shall not be taxed for the amount agreed to be paid
				by the consumer.
This rule is intended to implement Iowa Code section
				  423.2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.16 - Repossessed Goods

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Sale subject to tax.
When tangible personal property which has
				been repossessed either by the original seller or by a finance company is
				resold to final users or consumers, the sales price from those sales is subject
				to tax.
(2)
Bad
				debts.
A retailer repossessing previously sold merchandise shall be
				entitled to claim a credit on tax paid for bad debts in the same fashion as any
				other retailer that has paid tax to the department upon a sales price which
				ultimately constitutes a bad debt.
This rule is intended to implement Iowa Code sections
				  423.2(1)
				   and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.16 - Sales of Engraved, Bound, Printed, and Vulcanized Materials

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Engraving.
Engraving includes the business of engraving on
				wood, metal, stone, or any other material. The engraved material is tangible
				personal property, the sales price of which is subject to tax.
(2)
Binding.
Persons engaged
				in the business of binding any printed matter, other than for the purpose of
				ultimate sale at retail, are engaged in the sale of tangible personal property,
				the sales price of which is subject to tax.
(3)
Printing.
Printing
				includes, but is not limited to, any type of printing, lithographing,
				mimeographing, photocopying and similar reproduction. The following activities
				are nonexclusive examples of printed tangible personal property that are
				subject to tax: printing of pamphlets, leaflets, stationery, envelopes,
				folders, bond and stock certificates, abstracts, law briefs, business cards,
				matchbook covers, campaign posters and banners for the users thereof.
(4)
Vulcanizing.
"Vulcanizing" means the act or process of treating crude rubber, synthetic
				rubber, or other rubberlike material with a chemical and subjecting it to heat
				in order to increase its strength and elasticity. The item produced after
				vulcanizing is tangible personal property, the sales price of which is subject
				to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(1)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.17 - Premiums and Gifts

Current through Register Vol. 47, No. 3, July 24, 2024
A person who gives away or donates tangible personal
				  property, specified digital products, or taxable services is deemed to be a
				  consumer of such property, products, or services for tax purposes. The sales
				  price from the sale of tangible personal property, specified digital products,
				  or taxable services to such persons for such purposes is subject to tax.
(1) When a retailer purchases tangible
				personal property, a specified digital product, or a taxable service, exclusive
				of tax, for the purpose of resale in the regular course of business and later
				gives it away or donates it, the retailer shall include in the return the value
				of the property, product, or service at the retailer's cost price.
(2) When a retailer sells tangible personal
				property, specified digital products, or taxable services and furnishes a
				premium with the property, product, or service sold, the retailer is considered
				to be the ultimate consumer or user of the premium furnished.
This rule is intended to implement Iowa Code sections
				  423.1 and
				  423.2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.18 - Tangible Personal Property Made to Order

Current through Register Vol. 47, No. 3, July 24, 2024
When a retailer contracts to fabricate items of tangible
				  personal property from materials available in stock or through placing orders
				  for materials which have been selected by customers, all expenses and profits
				  from the sale of such fabricated articles shall be included in the sales price.
				  The retailer shall not deduct fabrication or production charges, even though
				  such charges are separately billed.
This rule is intended to implement Iowa Code sections
				  4232(1). and
				  4235(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.18 - Webinars

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In general.
Webinars are generally taxable as specified
				digital products. Specifically, webinars fall into the "other digital products"
				category as a news or information product. Purchasing access to a live or
				pre-recorded webinar, even if the webinar's purpose is educational or
				otherwise, is not treated as purchase of a service.
(2)
Nontaxable live webinars with
				virtual participation.
Purchases of access to a live webinar, meaning
				access to viewing a presentation occurring in real time, are not always subject
				to sales tax. Attending a presentation in person, if it is not an admission to
				an amusement, is generally not taxable under Iowa law. Similarly, purchasing
				access to a live webinar is not taxable if the live webinar allows for a level
				of participation that is substantially similar to an in-person
				presentation.
(3)
Exemptions.
Since purchases of webinars are taxable as
				specified digital products, any sales tax exemptions that apply to specified
				digital products may also apply to webinars.
EXAMPLE 1: A person purchases access to a live webinar to
				  view on the person's computer or mobile device. The in-person presentation,
				  which can be viewed by people with access to the live webinar, allows for
				  in-person attendees to ask questions throughout the presentation. Persons
				  viewing the presentation through the live webinar on their computer or mobile
				  device cannot submit questions to the presenter throughout the duration of the
				  webinar. The level of participation between the in-person presentation and the
				  live webinar is not substantially similar. The purchase of access to view this
				  live webinar is subject to sales tax.
EXAMPLE 2: A person purchases access to a live webinar to
				  view on the person's computer or mobile device. The in-person presentation,
				  which is viewable by people with access to the live webinar, does not allow
				  in-person attendees to ask questions throughout the presentation. The person
				  viewing the presentation through the live webinar on the person's computer or
				  mobile device cannot submit questions to the presenter throughout the duration
				  of the webinar. The level of participation between the in-person presentation
				  and the live webinar is substantially similar. The purchase of access to view
				  this live webinar is not subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.1(55B).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.19 - Used or Secondhand Tangible Personal Property

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price on the sale of used or secondhand tangible
				  personal property in the form of goods, wares, or merchandise shall be taxable
				  in the same manner as new property. This condition eliminates any consideration
				  for secondhand merchandise to be treated differently than new merchandise when
				  sold at retail for sales tax purposes. This rule is intended to implement Iowa
				  Code sections
				  4232(1). and
				  4235(1)..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.21 - Goods Damaged in Transit

Current through Register Vol. 47, No. 3, July 24, 2024
If goods shipped by a retailer have been delivered under a
				  contract for sale to a consumer, and thereafter the goods are damaged in the
				  course of transit to the consumer, the retailer and purchaser shall be liable
				  for tax upon the full sale price of the goods, as the sale to the consumer has
				  been completed.
Harold D. Sturtz v. Iowa Department of Revenue,
373 N.W.2d 131 (Iowa 1985).
If the goods have not been delivered to the consumer, the
				  sale to the consumer has not been completed, and the retailer shall not be
				  taxed for the amount agreed to be paid by the consumer.
Example. A company in Chicago transports furniture in its own
				  truck to customer B in Des Moines. Under the contract of sale, delivery of the
				  furniture would occur in Des Moines and sales tax would ordinarily be due upon
				  the sales price of the sale. However, in East Moline, Illinois, the furniture
				  truck is involved in an accident, and B's furniture is destroyed. There was no
				  delivery of the furniture to B, thus no sale to B and thus no sales tax is due.
				  Had the point of delivery been Chicago, Illinois, a sale would have occurred
				  outside this state, but no use tax would be due because B never made any "use"
				  of the furniture in Iowa.
This rule is intended to implement Iowa Code section
				  4232..
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 213 - Miscellaneous Taxable Sales › Rule 701-213.22 - Snowmobiles, Motorboats, and Certain Other Vehicles

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of snowmobiles, all-terrain vehicles, dirt
				  bikes, race karts or go-carts, and motorboats shall be subject to tax when
				  purchased and shall not be classified as vehicles subject to
				  registration.
This rule is intended to implement Iowa Code chapter
				  423.