Iowa Admin. Code r. 701-251.3
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The lessor shall collect this automobile rental excise tax from the user or from any other person paying the rental price for an automobile. The lessor shall collect the tax by adding the tax to the rental price of the automobile. When collected, the tax shall be stated on any billing or invoice as a distinct item separate and apart from the rental price of the automobile and separate and apart from any state or local option sales or service tax or any state use tax.
Iowa Admin. Code r. 701-251.3