Iowa Admin. Code r. 701-201.3
Current through Register Vol. 47, No. 11, December 11, 2024
Persons regularly engaged in selling tangible personal property or a specified digital product that is exempt from tax, making nontaxable transactions, or performing a service that is not enumerated in Iowa Code section 423.2 shall not be required to obtain a sales tax permit. However, if the retailer makes taxable sales or provides taxable services, the retailer will be required to hold a permit under the provisions of this chapter and Iowa Code section 423.36.
This rule is intended to implement Iowa Code section 423.36.
Iowa Admin. Code r. 701-201.3
ARC 8150C, IAB 7/24/24, effective 8/28/24