Iowa Admin. Code r. 701-32.7

Current through Register Vol. 47, No. 10, November 13, 2024

Rule 701-32.7 - Exemption for containers

The use of containers in the collection, recovery, or return of empty beverage containers which are subject to the Iowa deposit law (Iowa Code chapter 455C) is exempt from tax on and after July 1, 1986.

This rule is intended to implement Iowa Code subsection 4231(1)..