Iowa Admin. Code r. 701-201.3
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Persons regularly engaged in selling tangible personal property or a specified digital product which is exempt from tax, making nontaxable transactions, or performing a service which is not enumerated in Iowa Code section 423.2 shall not be required to obtain a sales tax permit. However, if the retailer makes taxable sales or provides taxable services, the retailer will be required to hold a permit under the provisions of this chapter and Iowa Code section 423.36.
This rule is intended to implement Iowa Code section 423.36.
Iowa Admin. Code r. 701-201.3