Iowa Admin. Code r. 701-202.15

Current through Register Vol. 47, No. 5, September 4, 2024

Rule 701-202.15 - Registered retailers selling tangible personal property on a conditional sale contract basis

A retailer shall report and remit to the department the full amount of tax computed on the full sale price on the return for the tax period during which the sale was made.

This rule is intended to implement Iowa Code sections 423.1 and 423.2.

Adopted by IAB July 13, 2022/Volume XLV, Number 1, effective 7/1/2022

Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024