Iowa Admin. Code r. 701-284.22
Current through Regsiter Vol. 46, No. 26, June 12, 2024
On and after July 1, 1988, 40 percent of the gross receipts from the sale of a modular home is exempt from tax. A "modular home" is any structure, built in a factory, made to be used as a place for human habitation which cannot be attached or towed behind a motor vehicle and which does not have permanently attached to its body or frame any wheels or axles.
This rule is intended to implement Iowa Code section 422.45.
Iowa Admin. Code r. 701-284.22