Iowa Admin. Code r. 701-202.10
Current through Register Vol. 47, No. 5, September 4, 2024
An operator who places machines on location shall file a return that includes the sales price from sales from all machines or devices operated by the retailer in Iowa during the tax period covered by the return. The mandatory beverage container deposit required under the provisions of Iowa Code chapter 455C shall not be considered part of the sales price.
This rule is intended to implement Iowa Code sections 423.1 and 423.2.
Iowa Admin. Code r. 701-202.10