Iowa Admin. Code r. 701-270.5

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

Rule 701-270.5 - Permits

Except as otherwise stated in this chapter, the requirements of 701-Chapter 201 apply to retailers required to collect local option tax in the same manner that those requirements apply to all sellers and retailers making sales subject to state sales tax.

This rule is intended to implement Iowa Code section 423B.6.

Renumbered from 701-107.5 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Amended by IAB February 7, 2024/Volume XLVI, Number 16, effective 3/13/2024