Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—218.10(423) — Snowmobiles, motorboats, and certain other vehicles

The sales price of snowmobiles, all-terrain vehicles, dirt bikes, race karts or go-carts, and motorboats is taxable when purchased and not classified as vehicles subject to registration.

Last amended: This rule is intended to implement Iowa Code chapter 423. [ARC 7716C, IAB 3/6/24, effective 4/10/24]

Source: official text