Device excise tax, ch 235
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Rule 701-201.10 Rule 701-235.1 Rule 701-235.10 Rule 701-235.2 Rule 701-235.3 Rule 701-235.3(1) Rule 701-235.4 Rule 701-235.5 Rule 701-235.6 Rule 701-235.6(3) Rule 701-235.7 Rule 701-235.8 Rule 701-235.9The following Iowa code references were added to this document. You may click a reference to view related notices.
Iowa Code 252J Iowa Code 421.9A Iowa Code 423 Iowa Code 423.2(8) Iowa Code 453A Iowa Code 453A.22 Iowa Code 453A.47A Iowa Code 453E Iowa Code 453E.1 Iowa Code 453E.2(4) Iowa Code 453E.3 Iowa Code 453E.3(1) Iowa Code 453E.3(7) Iowa Code 453E.3(8) Iowa Code 453E.4 Iowa Code 453E.4(4) Iowa Code 453E.5 Iowa Code 453E.5(2) Iowa Code 453E.7The following keywords and tags were added to this document. You may click a keyword to view related notices.
Administrative procedure for permit suspensions and revocations Age restriction Age verification Applicable dates Applications for permits in general Approval of permit application Attachment of tax Change of legal or operating name of a business Change of location Changes of ownership, business structure, and business name Collection and remittance Definitions Delinquency of tax, penalty, or interest Delivery sale requirements Device Device delivery sale permits Device excise tax Device excise tax remittance Device excise tax return filing Device retailer and device delivery sale permits Device retailer permits Device retailers; age verification; display and entry Devices Display Due date Due dates, weekends, and holidays Electronic filing Examples Examples of records Failure to timely file Federal or state law Filing returns and reports; payment of tax Incorporation of Iowa Code chapter 423 and 701—Chapter 202 Invoice forms Labels No proration or refund of permit fees Notice and hearing Other required information Permit applications, approvals, and denials Permit cancellation, suspension, and revocation Purpose Purpose; definitions Records retention generally Records; invoices Reporting device excise taxes Required reporting method Requirements Revocation by a local jurisdiction Revocation for child support violations Sales through vending machines prohibited Signature Verification of recipient’s age Waiting period© 2025 State of Iowa | Privacy Policy