Iowa Admin. Code r. 701-253.2

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

Rule 701-253.2 - Administration

(1)Generally. The department is charged with the administration of the tax, subject to the rules, regulations, and direction of the director. The department is required to administer the tax as nearly as possible in conjunction with the administration of the state sales tax except that portion of the law which implements the streamlined sales and use tax agreement.

(2)Incorporation of 701-Chapter 11. Except as otherwise stated in this chapter, the requirements of 701 -Chapter 11 shall apply to retailers required to collect hotel and motel tax in the same manner that those requirements apply to all sellers and retailers making sales subject to state sales tax.

This rule is intended to implement Iowa Code section 423A.6.

Iowa Admin. Code r. 701-253.2

ARC 4195C, IAB 12/19/18, effective 1/23/19; ARC 6508C, IAB 9/7/22, effective 10/12/22