Iowa Admin. Code r. 701-211.3

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

Rule 701-211.3 - Services performed for employers

Services rendered, furnished, or performed for an "employer," as defined in Iowa Code section 422.4, are not taxable.

This rule is intended to implement Iowa Code section 423.1(54).

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