Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—221.3(423) — Beverage container deposits

Tax does not apply to beverage container deposits. This rule is also applicable to all mandatory beverage container deposits required under the provisions of Iowa Code chapter 455C, including deposits on items sold through vending machines.

Last amended: This rule is intended to implement Iowa Code chapter 455C. [ARC 8163C, IAB 7/24/24, effective 8/28/24]

Source: official text