Iowa Admin. Code r. 701-213.9
Current through Register Vol. 47, No.14, January 8, 2025
Sales of pets are tangible personal property subject to tax. A retailer selling pets shall procure a permit and report tax on the sales price from the sale of such pets.
This rule is intended to implement Iowa Code sections 423.1(54) and 423.2(1).
Iowa Admin. Code r. 701-213.9
ARC 8158C, IAB 7/24/24, effective 8/28/24