Iowa Admin. Code r. 701-219.14

Current through Regsiter Vol. 46, No. 26, June 12, 2024

Rule 701-219.14 - Transportation cost

Transportation charges and delivery charges are not subject to the Iowa sales and use tax when they are separately contracted or, if no written contract exists, are separately itemized on the billing from the seller to the purchaser Reference rule 701-1513. (422,423).