Iowa Admin. Code r. 701-219.20

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

Rule 701-219.20 - Reporting for use tax

An Iowa contractor can report use tax either on a consumer's use tax return or as consumed goods on a sales tax return. Tax is due in the quarter the materials are delivered into Iowa. Nonresident contractors should report use tax on a consumer's use tax return. Consumer's use tax returns for nonresident contractors must be obtained directly from the department of revenue unless the contractor is registered with the department.