Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—252.2(423G) — Imposition

A state-imposed tax of 6 percent is imposed upon the sales price of water service furnished by a water utility to a purchaser.

Last amended: This rule is intended to implement Iowa Code section 423G.3. [ARC 9036C, IAB 3/19/25, effective 4/23/25]