Iowa Admin. Code r. 701-207.11 - Coupons; incorporation of rule 701-213.10(423)

Coupons and other discounts offered by marketplace facilitators and remote sellers are retailers' discounts, which reduce the sales price and thus the taxable amount of a sale. The requirements of rule 701-213.10 (423) apply to marketplace facilitators and remote sellers in the same manner that those requirements apply to retailers.

Notes

Iowa Admin. Code r. 701-207.11

ARC 7621C, IAB 2/7/24, effective 3/13/24

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