Iowa Admin. Code r. 701-207.4

Current through Register Vol. 47, No. 11, December 11, 2024

Rule 701-207.4 - Permits; incorporation of 701-Chapter 201

Except as otherwise stated in this chapter, the permit requirements of 701-Chapter 201 apply to all retailers, including remote sellers and marketplace facilitators, required to collect and remit Iowa sales tax and applicable local option sales tax under this chapter.

ARC 7621C, IAB 2/7/24, effective 3/13/24