Iowa Admin. Code r. 701-213.11
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Persons engaged in the business of selling memorial stones are selling tangible personal property, the sales price of which shall be subject to tax. When the seller of a memorial stone agrees to erect a stone upon a foundation, the total sales price from such sale shall be taxable. Any separately itemized charge for engraving is part of the taxable sales price of a memorial stone.
The sales price of any designs, lettering or engraving performed on a memorial stone or monument is also subject to tax. SeeIn Re DesMoines-Winterset Monuments, Inc., Docket No. 79-228-6A-DR, March 13, 1980.
This rule is intended to implement Iowa Code section 4232(1)..
Iowa Admin. Code r. 701-213.11