Iowa Admin. Code r. 701-219.22

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-219.22 - House and building moving

Persons engaged in the business of moving houses or buildings from one location to another, for any reason, are selling a service subject to sales tax. The sales price from this service is not considered a transportation charge.

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

Iowa Admin. Code r. 701-219.22

Adopted by IAB November 30, 2022/Volume XLV, Number 11, effective 1/4/2023