Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—207.14(423) — Other taxes for marketplace sales and items not subject to sales/use tax

A marketplace facilitator is not obligated to collect tax on a product sold through a marketplace it operates that is not subject to Iowa sales and use tax. Example: A marketplace facilitator allows marketplace sellers to list for sale vehicles subject to registration under Iowa Code chapter 321, including the fee for new registration imposed in accordance with Iowa Code section 321.105A. Because the fee for new registration is not imposed under Iowa Code chapter 423, the marketplace facilitator is not obligated to collect the fee for new registration.

Last amended: [ARC 7621C, IAB 2/7/24, effective 3/13/24] These rules are intended to implement Iowa Code section 423.14A. [Filed ARC 4644C (Notice ARC 4292C, IAB 2/13/19; Amended Notice ARC 4535C, IAB 7/3/19), IAB 8/28/19, effective 10/2/19] [Filed Emergency ARC 6398C, IAB 7/13/22, effective 7/1/22] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 7621C (Notice ARC 7172C, IAB 12/13/23), IAB 2/7/24, effective 3/13/24] Reven

Source: official text