Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—210.12(423) — Magazine subscriptions by independent dealers

The sales price of the sale of subscription magazines or periodicals derived by independent distributors or dealers in the state of Iowa that secure such subscriptions as independent dealers or distributors shall be subject to tax.

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

Source: official text