Iowa Admin. Code r. 701-211.5
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Persons engaged in the business of altering or repairing any type of garment or clothing are selling a service subject to sales tax. This includes services rendered, furnished, or performed by tailors, dressmakers, furriers, and others engaged in similar occupations.
This rule is intended to implement Iowa Code section 423.2(6)"a."
Iowa Admin. Code r. 701-211.5