Iowa Admin. Code r. 701-211.28

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-211.28 - Tin and sheet metal repair

Persons engaged in the business of repairing tin or sheet metal, whether it has or has not been formed into a finished product, are selling a service subject to sales tax.

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

Iowa Admin. Code r. 701-211.28

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