Iowa Admin. Code r. 701-213.22

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

Rule 701-213.22 - Snowmobiles, motorboats, and certain other vehicles

The sales price of snowmobiles, all-terrain vehicles, dirt bikes, race karts or go-carts, and motorboats shall be subject to tax when purchased and shall not be classified as vehicles subject to registration.

This rule is intended to implement Iowa Code chapter 423.