Iowa Admin. Code r. 701-253.3

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

Rule 701-253.3 - Tax imposition and exemptions

(1)Tax imposed. A state-imposed tax of 5 percent is imposed upon the sales price for the rental of any lodging if the lodging is located in this state. A locally imposed tax of up to 7 percent is imposed to the extent permitted by Iowa Code section 423A.4.

(2)Exemptions. The only exemptions from the hotel and motel tax are those in Iowa Code section 423A.5. The exemptions apply to both the state-imposed tax and the locally imposed tax under Iowa Code chapter 423A.

This rule is intended to implement Iowa Code sections 423A.3, 423A.4, and 423A.5.

Iowa Admin. Code r. 701-253.3

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