Iowa Admin. Code r. 701-206.1
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The sales price of a bundled transaction is subject to tax if any product included in the bundled transaction would be taxable if sold separately. For purposes of this rule, products include tangible personal property, services, and specified digital products and exclude real property and services to real property.
Iowa Admin. Code r. 701-206.1