In an effort to implement the Streamlined Sales Tax Act, the Iowa Department of Revenue has adopted new sales and use tax regulations. These regulations are effective February 23, 2005. Among the new changes are the adoption of Chapter 211, “Definitions” Chapter 219, “Sales and Use Tax on Construction Activities” and Chapter 231, “Exemptions Primarily of Benefit to Consumers” of the Iowa Administrative Code. According to the Iowa Administrative Bulletin, the newly drafted rules are intended to accomplish the following: (1) to explain the changes to Iowa sales and use tax law made by the Streamlined Sales and Use Tax Act; (2) to preserve the existing interpretation of portions of Iowa sales and use tax law which the Streamlined Sales and Use Tax Act does not change; and (3) to omit from the new rules as many references as possible to sales and use tax law as it existed prior to July 1, 2004, the effective date of the Streamlined Sales and Use Tax Act. (ARC 3818B, Iowa Administrative Bulletin Vol. XXVII, No. 11, p. 737, November 24, 2004)