Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle III - SALES, USE, AND EXCISE TAX
Chapter 282 - RECEIPTS SUBJECT TO USE TAX DEPENDING ON METHOD OF TRANSACTION
Rule 701-282.6 - Out-of-state rental of vehicles subject to registration subsequently used in Iowa

Iowa Admin. Code r. 701-282.6

Download
PDF
Current through Register Vol. 47, No. 11, December 11, 2024
Rule 701-282.6 - Out-of-state rental of vehicles subject to registration subsequently used in Iowa

The rental of vehicles that do not meet the definition of transportation equipment as defined in Iowa Code section 423.15(3) will be sourced for tax purposes as described in Iowa Code section 423.17.

This rule is intended to implement Iowa Code sections 423.15(3) and 423.17.

Iowa Admin. Code r. 701-282.6

ARC 7717C, IAB 3/6/24, effective 4/10/24