Iowa Department of Revenue Webinars – Course Descriptions
Iowa Sales/Use Tax Basics - May 16, 2013
This online course for businesses will provide an overview of Iowa sales and use tax, including local option sales tax.
Topics covered will include:
- What is taxable?
- Who needs a permit?
- How do I apply for a permit?
- How do I file returns?
- How do I make payments?
- How often do I need to file?
- What rate of tax do I charge?
- What’s the difference between sales tax and use tax?
- What is local option sales tax and when is it charged?
- Are there any exemptions?
- Exemption certificates – examples of how to complete
Time will be left at the end for any other general questions.
Iowa Sales Tax Issues for Lawn Care/Landscaping Businesses – June 13, 2013
This online course will provide information about Iowa sales tax for lawn care and landscaping businesses.
Topics covered will include:
- What is included in “lawn care?”
- What is/isn’t considered a “lawn?”
- Does everyone collect sales tax on lawn care?
- What is/isn’t included in “landscaping?”
- What is taxable?
- Landscape materials
- Construction materials
- Erosion control materials
- Services
- Who pays the tax?
- At what point in the transaction does tax apply?
- When do landscapers become contractors?
- How are nonprofit organizations handled?
Time will be left at the end for any other general questions.
Iowa Sales Tax Issues for Construction Contractors – July 11, 2013
This online course will provide information about Iowa sales tax related to the construction industry.
Topics covered will include:
- What constitutes a construction contract?
- Is this job construction or repair?
- What is considered a “structure?”
- Tangible personal property
- Real property
- What is taxable?
- Building materials
- Building supplies
- Labor
- Construction equipment
- Does the type of construction business affect taxation?
- Contractors
- Contractor/Retailers
- Contractor/Manufacturer
- Repair Companies
- Who pays the tax?
- At what point in the transaction does tax apply?
- How are nonprofit organizations handled?
Time will be left at the end for any other general questions.
Iowa Sales Tax Issues Related to Agriculture – August 8, 2013
This online course will provide information about Iowa sales tax in connection with agricultural production.
Topics covered will include:
- What activities are/aren’t included in “agricultural production?”
- When does agricultural production begin and end?
- What animals are considered “livestock” and “domesticated fowl?”
- What does “directly and primarily” mean?
- Exempt items
- Machinery & equipment
- Feed/bedding
- Fuel
- Chemicals/fertilizers
- Taxable items
- Real property
- Supplies
- Computers
- Registered Vehicles
- Are ATV’s taxable?
- What about services related to agricultural production?
- How to claim an exemption or refund
Time will be left at the end for any other general questions.
Iowa Sales/Use Tax Basics – September 5, 2013
This online course for businesses will provide an overview of Iowa sales and use tax, including local option sales tax.
Topics covered will include:
- What is taxable?
- Who needs a permit?
- How do I apply for a permit?
- How do I file returns?
- How do I make payments?
- How often do I need to file?
- What rate of tax do I charge?
- What’s the difference between sales tax and use tax?
- What is local option sales tax and when is it charged?
- Are there any exemptions?
- Exemption certificates – examples of how to complete
Time will be left at the end for any other general questions. |
