Iowa Admin. Code r. 701-202.7
Current through Register Vol. 47, No. 5, September 4, 2024
A permit holder may operate by selling merchandise by trucks, canvassers, or itinerant salespeople over fixed routes within the county in which the permanent place of business is located or other counties in this state. When this occurs, the permit holder is liable for reporting and paying tax on these sales. The person doing the selling for the permit holder shall be required to have a form, either in possession or in the vehicle, that authorizes that person to collect tax. This form is obtained from the department and shall contain the name, address, and permit number of the retailer according to the records of the department.
This rule is intended to implement Iowa Code sections 423.14 and 423.36.
Iowa Admin. Code r. 701-202.7