Iowa Admin. Code r. 701-218.1
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Persons engaged in the business of either providing armored car service to others or converting a vehicle into an armored car are selling a service subject to sales tax. For purposes of this rule, "armored car" means a wheeled vehicle affording defensive protection by use of a metal covering or other elements of ordinance.
This rule is intended to implement Iowa Code section 423.2(6)"b."
Iowa Admin. Code r. 701-218.1