Iowa Admin. Code r. 701-207.3

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-207.3 - Filing returns; payment of tax; penalty and interest; incorporation of 701-Chapter 202

Except as otherwise stated in this chapter, the filing requirements of 701-Chapter 202 apply to all retailers, including remote sellers and marketplace facilitators, required to collect and remit sales tax under this chapter.

Iowa Admin. Code r. 701-207.3

Renumbered from 701-215.3 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Amended by IAB February 7, 2024/Volume XLVI, Number 16, effective 3/13/2024