Iowa Admin. Code r. 701-285.51
Current through Regsiter Vol. 46, No. 26, June 12, 2024
On and after July 1, 1988, the gross receipts from the sale or rental of tangible personal property or from services performed, rendered, or furnished to a nonprofit legal aid organization are exempt from tax.
This rule is intended to implement Iowa Code subsection 422.45(37).
Iowa Admin. Code r. 701-285.51