Statutes, codes, and regulations
Iowa Administrative Code
Agency 701 - REVENUE DEPARTMENTTitle III - SALES, USE, AND EXCISE TAX
Chapter 216 - EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES
Rule 701-216.5 - Rental of personal property in connection with the operation of amusements

Iowa Admin. Code r. 701-216.5

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Current through Register Vol. 47, No.14, January 8, 2025
Rule 701-216.5 - Rental of personal property in connection with the operation of amusements

The sales price from rental of tangible personal property in connection with the operation of amusements is taxable. Such rentals include all tangible personal property or equipment used by patrons in connection with the operation of commercial amusements, notwithstanding the fact that the rental of such personal property may be billed separately.

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

Iowa Admin. Code r. 701-216.5

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