Iowa Admin. Code r. 701-211.19

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

Rule 701-211.19 - Wrecking service

(1)In general. Persons engaged in the business of wrecking are selling a service subject to sales tax.

(2)Definition. For purposes of this rule:

"Wrecking" includes defacing or demolishing tangible personal or real property or any part thereof.

This rule is intended to implement Iowa Code section 423.2(6)"bm."

Iowa Admin. Code r. 701-211.19

ARC 8156C, IAB 7/24/24, effective 8/28/24