Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—211.38(423) — Storage of tangible or electronic files, documents, or other records

211.38(1) In general. Persons engaged in the business of providing storage of tangible or electronic files, documents, or other records are selling a service subject to sales tax. 211.38(2) Exemption. Storage of tangible or electronic files, documents, or other records may be exempt from sales tax in accordance with Iowa Code section 423.3(104) and rule 701—225.8(423).

Last amended: This rule is intended to implement Iowa Code section 423.2(6)“bq.” [ARC 8156C, IAB 7/24/24, effective 8/28/24] [Filed ARC 6704C (Notice ARC 6577C, IAB 10/5/22), IAB 11/30/22, effective 1/4/23] [Editorial change: IAC Supplement 10/18/23] [Filed ARC 8156C (Notice ARC 7198C, IAB 12/27/23), IAB 7/24/24, effective 8/28/24] Revenue[701]Ch 211, p.16 IAC 2/5/25

Source: official text