Iowa Admin. Code r. 701-252.7

Current through Regsiter Vol. 46, No. 26, June 12, 2024
Rule 701-252.7 - Date of billing-effective date and repeal date

For purposes of determining whether sales tax or water service excise tax applies to billings which span across the 2018 Iowa Acts, Senate File 512, effective date of July 1, 2018, and the future repeal date as described in Iowa Code section 423G.7, the provisions of 701-subrule 14.3(9) shall apply.

This rule is intended to implement Iowa Code section 423G.5.

Iowa Admin. Code r. 701-252.7

Renumbered from 701-97.7 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022