Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle III - SALES, USE, AND EXCISE TAX
Chapter 211 - TAXABLE SERVICES
Rule 701-211.38 - Storage of tangible or electronic files, documents, or other records

Iowa Admin. Code r. 701-211.38

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Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-211.38 - Storage of tangible or electronic files, documents, or other records
(1)In general. Persons engaged in the business of providing storage of tangible or electronic files, documents, or other records are selling a service subject to sales tax.
(2)Exemption. Storage of tangible or electronic files, documents, or other records may be exempt from sales tax in accordance with Iowa Code section 423.3(104) and rule 701-225.8 (423).

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

Iowa Admin. Code r. 701-211.38

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