Iowa Admin. Code r. 701-211.6

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-211.6 - Dry cleaning, pressing, dyeing and laundering

Persons engaged in the business of dry cleaning, pressing, dyeing, or laundering services are selling a service subject to sales tax. Self-pay washers and dryers are excluded from this rule.

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

Iowa Admin. Code r. 701-211.6

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