Iowa Admin. Code r. 701-216.4

Current through Register Vol. 47, No.14, January 8, 2025

Rule 701-216.4 - Campgrounds

(1)In general. Persons engaged in the business of renting campground sites are selling a service subject to sales tax, regardless of the duration of the rental. This includes the sales price for the operation of a campground and the use of a campground site.

(2)Definition. For purposes of this rule:

"Campground" is any location at which sites are provided for persons to place their own temporary shelter, such as a tent, travel trailer, or motorhome. "Campground" does not include any hunting, fishing, or other type of camp where accommodations are provided, though such camps are likely subject to sales tax as commercial recreation under rule 701-216.3 (423).

(3)Related charges. The sale price of charges, whether mandatory or optional, imposed on persons using a campground site that are subject to sales tax include but are not limited to entry fees, utility (electric, water, sewer) fees, fees for the use of swimming pools or showers, and fees for extra persons or vehicles.

(4)Public parks.

a. The sales price for the use of a state park as a campground is subject to sales tax; however, the sales price for the use of a county or municipal park as a campground is not subject to sales tax.

b. The sales price of vehicle entry fees into any state, county, or municipal park, commonly called "park user fees," is not subject to sales tax.

This rule is intended to implement Iowa Code section 423.2(6)"j."

Iowa Admin. Code r. 701-216.4

ARC 7715C, IAB 3/6/24, effective 4/10/24