Iowa Admin. Code r. 701-221.3
Current through Register Vol. 47, No.14, January 8, 2025
Tax does not apply to beverage container deposits. This rule is also applicable to all mandatory beverage container deposits required under the provisions of Iowa Code chapter 455C, including deposits on items sold through vending machines.
This rule is intended to implement Iowa Code chapter 455C.
Iowa Admin. Code r. 701-221.3
ARC 8163C, IAB 7/24/24, effective 8/28/24