Iowa Admin. Code r. 701-211.26

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

Rule 701-211.26 - Reflexology

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

(2)Definition. For purposes of this rule:

"Reflexology" means the same as defined in Iowa Code section 152C.1.

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

Iowa Admin. Code r. 701-211.26

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