Iowa Admin. Code r. 701—211.18(423) — Wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables

Persons engaged in the business of wrapping, packing, and packaging of merchandise other than processed meat, fish, fowl, and vegetables are selling a service subject to sales tax. A person who provides a service described in this rule incidental to the sale of such items without charging separately for the service does not need to collect or remit tax. 701—Chapter 206 contains additional information on bundled transactions.