Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—213.9(423) — Sale of pets

Sales of pets are tangible personal property subject to tax. A retailer selling pets shall procure a permit and report tax on the sales price from the sale of such pets.

Last amended: This rule is intended to implement Iowa Code sections 423.1(54) and 423.2(1). [ARC 8158C, IAB 7/24/24, effective 8/28/24]

Source: official text