Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—211.26(423) — Reflexology

211.26(1) In general. Persons engaged in the business of reflexology are selling a service subject to sales tax. 211.26(2) Definition. For purposes of this rule: “Reflexology” means the same as defined in Iowa Code section 152C.1.

Last amended: This rule is intended to implement Iowa Code section 423.2(6)“ar.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 211, p.10 IAC 2/5/25

Source: official text