Iowa Admin. Code r. 701—211.34(423) — Information services

211.34(1) In general. Persons engaged in the business of providing access to information services provided through any tangible or electronic medium are selling a service subject to sales tax. 211.34(2) Definition. For purposes of this rule: “Information services” means the same as defined in Iowa Code section 423.1(22A). 211.34(3) Taxable examples. Examples of information services include but are not limited to database files, research databases, genealogical information, mailing lists, subscription files, credit reports, surveys, real estate listings, bond rating reports, abstracts of title, bad check lists, broadcasting rating services, wire services, price lists or guides, scouting reports, and other similar items of compiled information prepared for a particular customer. Revenue[701]Ch 211, p.14 IAC 2/5/25 211.34(4) Nontaxable examples. “Information services” does not include the furnishing of artwork (including musical compositions and films), drawings, illustrations, or other graphic material or information prepared for general dissemination to the public in the form of books, magazines, newsletters, videotapes or audiotapes, compact discs, or any other medium commonly used to communicate with large numbers of customers. The sale of a book, magazine, or similar item is not the sale of an information service, even if the item contains material of practical use (e.g., in conducting a private, for-profit business) to its purchaser. These items sold in digital formats may be taxable as a specified digital product. 211.34(5) Exemption. Information services may be exempt from sales tax in accordance with Iowa Code section 423.3(104) and rule 701—225.8(423).