Iowa Code § 262.54
Current through March 29, 2024
Sales, by an institution under the control of the board of regents, of computer equipment, computer software, and computer supplies to students and faculty at the institution are retail sales under chapter 423.
Iowa Code § 262.54
90 Acts, ch 1272, §67; 2003 Acts, 1st Ex, ch 2, §159, 205