Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—211.19(423) — Wrecking service

211.19(1) In general. Persons engaged in the business of wrecking are selling a service subject to sales tax. 211.19(2) Definition. For purposes of this rule: “Wrecking” includes defacing or demolishing tangible personal or real property or any part thereof.

Last amended: This rule is intended to implement Iowa Code section 423.2(6)“bm.” [ARC 8156C, IAB 7/24/24, effective 8/28/24]

Source: official text