Iowa Admin. Code r. 701-210.1
Current through Register Vol. 47, No. 11, December 11, 2024
Sales made by a wholesaler or jobber to a purchaser for use or consumption by the purchaser or in the purchaser's business and not for resale are considered retail sales and subject to tax, even if sales are made at wholesale prices or in wholesale quantities.
This rule is intended to implement Iowa Code section 423.2(1).
Iowa Admin. Code r. 701-210.1
ARC 8155C, IAB 7/24/24, effective 8/28/24