Iowa Admin. Code r. 701-207.4

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

Rule 701-207.4 - Permits; incorporation of 701-Chapter 201

Except as otherwise stated in this chapter, the permit requirements of 701-Chapter 201 apply to all retailers, including remote sellers and marketplace facilitators, required to collect and remit Iowa sales tax and applicable local option sales tax under this chapter.

Iowa Admin. Code r. 701-207.4

Renumbered from 701-215.4 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