Iowa Admin. Code r. 701-211.33

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

Rule 701-211.33 - Wrecking service

(1)In general. Persons engaged in the business of wrecking are selling a service subject to sales tax.

(2)Definition. For purposes of this rule:

"Wrecking" includes defacing or demolishing tangible personal or real property or any part thereof.

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

Iowa Admin. Code r. 701-211.33

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