Iowa Admin. Code r. 701-211.25

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

Rule 701-211.25 - Telephone answering service

Persons engaged in the business of providing a telephone answering service, whether by person or machine, are selling a service subject to sales tax.

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

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