Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—210.7(423) — Truckers engaged in retail business

Truckers or haulers engaged in the sale of tangible personal property to ultimate users or consumers shall be deemed as making taxable sales.

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