Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—210.1(423) — Wholesalers and jobbers selling at retail

Sales made by a wholesaler or jobber to a purchaser for use or consumption by the purchaser or in the purchaser’s business and not for resale are considered retail sales and subject to tax, even if sales are made at wholesale prices or in wholesale quantities.

Last amended: This rule is intended to implement Iowa Code section 423.2(1). [ARC 8155C, IAB 7/24/24, effective 8/28/24]

Source: official text