Iowa Admin. Code r. 701-212.11
Current through Register Vol. 47, No. 11, December 11, 2024
The state of Iowa, its agencies and instrumentalities, are required to collect and remit tax on the sales price from taxable retail sales of tangible personal property, specified digital products, and taxable services.
This rule does not apply to sales made by cities and counties in the state of Iowa that are specifically exempted from collecting tax by Iowa Code section 423.3(32).
This rule is intended to implement Iowa Code chapter 423.
Iowa Admin. Code r. 701-212.11
ARC 8157C, IAB 7/24/24, effective 8/28/24