Iowa Admin. Code r. 701-284.17
Current through Regsiter Vol. 46, No. 26, June 12, 2024
Tax shall not apply to beverage container deposits. This rule is also applicable to all mandatory beverage container deposits required under the provisions of Iowa Code chapter 455C including deposits on items sold through vending machines.
This rule is intended to implement Iowa Code chapter 455C.
Iowa Admin. Code r. 701-284.17