Iowa Admin. Code r. 701-212.2
Current through Register Vol. 47, No. 11, December 11, 2024
Receipts from the sale of tangible personal property or specified digital products or from rendering, furnishing, or providing taxable services to the American Red Cross, Coast Guard Auxiliary, Navy-Marine Corps Relief Society, and U.S.O. shall be exempt from sales tax.
Purchases made by the American Red Cross, Coast Guard Auxiliary, Navy-Marine Corps Relief Society, or U.S.O. outside of Iowa for use in Iowa shall be exempt from use tax.
This rule is intended to implement Iowa Code sections 423.3(1) and 423.3(31).
Iowa Admin. Code r. 701-212.2
ARC 8157C, IAB 7/24/24, effective 8/28/24