Iowa Admin. Code r. 701-211.22

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

Rule 701-211.22 - Parking facilities

(1)In general. Persons engaged in the business of operating a parking facility for a fee are selling a service subject to sales tax.

(2)Definition. For purposes of this rule:

"Parking facility" means any place that is used for parking a vehicle for consideration. Itis irrelevant whether the charge is by the hour, day, month, or any other period of time.

This rule is intended to implement Iowa Code section 423.2(6)"ak."

Iowa Admin. Code r. 701-211.22

Adopted by IAB November 30, 2022/Volume XLV, Number 11, effective 1/4/2023