Iowa Admin. Code r. 701-211.49

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

Rule 701-211.49 - Taxidermy

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

(2)Definition. For purposes of this rule:

"Taxidermy" means the art or operation of preparing, stuffing, or mounting the skin, head, carcass, or part of a carcass of a dead animal.

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

Iowa Admin. Code r. 701-211.49

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