Iowa Admin. Code r. 701-207.11
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Coupons and other discounts offered by marketplace facilitators and remote sellers are retailers' discounts, which reduce the sales price and thus the taxable amount of a sale. The requirements of rule 701-213.10 (423) apply to marketplace facilitators and remote sellers in the same manner that those requirements apply to retailers.
Iowa Admin. Code r. 701-207.11