Iowa Admin. Code r. 701—212.11(423) — Sales by the state of Iowa, its agencies and instrumentalities

The state of Iowa, its agencies and instrumentalities, are required to collect and remit tax on the sales price from taxable retail sales of tangible personal property, specified digital products, and taxable services. Revenue This rule does not apply to sales made by cities and counties in the state of Iowa that are specifically exempted from collecting tax by Iowa Code section 423.3(32).