Iowa Admin. Code r. 701-284.12
Current through Regsiter Vol. 46, No. 26, June 12, 2024
The operation of a checkroom is not a taxable service or an admission to any amusement or athletic event; therefore, the gross receipts from this operation shall not be included in the gross receipts on which sales tax is computed.
This rule is intended to implement Iowa Code section 422.43.
Iowa Admin. Code r. 701-284.12