Iowa Administrative Code Title 701 — Department of Revenue

Iowa Admin. Code r. 701—253.2(423A) — Administration

Except as otherwise stated in this chapter, the requirements of 701—Chapter 11 apply to retailers required to collect hotel and motel tax in the same manner that those requirements apply to all sellers and retailers making sales subject to state sales tax.

Last amended: This rule is intended to implement Iowa Code section 423A.6. [ARC 9037C, IAB 3/19/25, effective 4/23/25]

Source: official text