Iowa Admin. Code r. 701-213.26

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

Rule 701-213.26 - Sales of prepaid telephone cards or calling services

Sales of prepaid telephone calling cards and prepaid authorization numbers that furnish the holder with communication service are taxable as sales of tangible personal property.

This rule is intended to implement Iowa Code section 423.2(1)"a."

Adopted by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022