Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—208.2(421) — Other sources of tax collection requirements

Notwithstanding any provision in this chapter or any multilevel marketer agreement and notwithstanding whether a multilevel marketer agreement is entered between a person and the department, multilevel marketers and independent distributors may have an obligation to collect Iowa sales tax and any applicable local option sales tax if they meet the definition of “retailer” under Iowa Code section 423.1(47).

Last amended: [ARC 8154C, IAB 7/24/24, effective 8/28/24] These rules are intended to implement Iowa Code sections 421.5 and 421.17. [Filed 9/15/00, Notice 8/9/00—published 10/4/00, effective 11/8/00] [Filed 3/30/01, Notice 2/21/01—published 4/18/01, effective 5/23/01] [Filed 7/3/01, Notice 5/30/01—published 7/25/01, effective 8/29/01] [Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22] Revenue [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8154C (Notice ARC 7173C, IAB 12

Source: official text