Iowa Admin. Code r. 701-213.9

Current through Register Vol. 47, No. 5, September 4, 2024

Rule 701-213.9 - Sale of pets

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).

Renumbered to 701-210.18 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

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