Iowa Admin. Code r. 701-211.42

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

Rule 701-211.42 - Water conditioning and softening

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

(2)Definitions. For purposes of this rule:

"Water conditioning" means any action other than water softening taken with respect to water that renders the water fit for its intended use, more healthful, or enjoyable for human consumption. "Water conditioning" includes but is not limited to water filtration, purification, deionization, and reverse osmosis.

"Water softening" means the removal of minerals from water to render it more suitable for drinking and washing.

(3)Water purification. When performed for residential, commercial, industrial, or agricultural users, the service of water purification is subject to sales tax.

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

Iowa Admin. Code r. 701-211.42

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