Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—213.5(423) — Electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions

The sales price of electrotypes, types, zinc etchings, halftones, stereotypes, color process plates, wood mounts and art productions is subject to tax when sold to users or consumers. The listed articles do not become an integral or component part of merchandise intended to be sold ultimately at retail.

Last amended: This rule is intended to implement Iowa Code sections 423.2(1) and 423.3(51). [ARC 8158C, IAB 7/24/24, effective 8/28/24]

Source: official text