Iowa Admin. Code r. 701-213.7

Current through Register Vol. 47, No. 8, October 30, 2024

Rule 701-213.7 - Memorial stones

(1) The sales price of memorial stones is subject to tax. When the seller of a memorial stone agrees to erect a stone upon a foundation, the total sales price from the sale is taxable. Any separately itemized charge for engraving is part of the taxable sales price of a memorial stone.

(2) The sales price of any designs, lettering or engraving performed on a memorial stone or monument is also subject to tax.

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

Iowa Admin. Code r. 701-213.7

Adopted by IAB July 24, 2024/Volume XLVII, Number 3, effective 8/28/2024