Iowa Admin. Code r. 701-210.7

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

Rule 701-210.7 - Truckers engaged in retail business

Truckers or haulers engaged in the sale of tangible personal property to ultimate users or consumers shall be deemed as making taxable sales.

This rule is intended to implement Iowa Code section 423.2.

ARC 8155C, IAB 7/24/24, effective 8/28/24