Iowa Admin. Code r. 701-282.6

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

Rule 701-282.6 - Out-of-state rental of vehicles subject to registration subsequently used in Iowa

The rental of vehicles that do not meet the definition of transportation equipment as defined in Iowa Code section 423.15(3) will be sourced for tax purposes as described in Iowa Code section 423.17.

This rule is intended to implement Iowa Code sections 423.15(3) and 423.17.

Iowa Admin. Code r. 701-282.6

Editorial change: IAC Supplement 11/2/22

Adopted by IAB March 6, 2024/Volume XLVI, Number 18, effective 4/10/2024