Iowa Admin. Code r. 701-253.5
Current through Register Vol. 47, No. 11, December 11, 2024
(1)Incorporation of 701-Chapter 201. Except as otherwise stated in this chapter, the requirements of 701-Chapter 201 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.(2)Sales tax permit required.a. There is no separate hotel and motel tax permit; retailers required to collect and remit hotel and motel tax shall obtain an Iowa sales tax permit.b. Any person not in the business of renting rooms to transient guests but that facilitates rentals of lodging at varying locations in Iowa to transient guests may register once under this chapter. A lodging facilitator shall not be required to register under this chapter if the lodging facilitator and its affiliates do not exceed the transaction and sales thresholds in Iowa Code section 423A.5A. This rule is intended to implement Iowa Code sections 422.70, 423.37, 423.39, 423A.3, and 423A.4.
Iowa Admin. Code r. 701-253.5
ARC 4195C, IAB 12/19/18, effective 1/23/19; ARC 6398C, IAB 7/13/22, effective 7/1/22; ARC 6508C, IAB 9/7/22, effective 10/12/22