Iowa Admin. Code r. 701-210.19 - Sales of signs at retail
A person engaged in selling illuminated signs, bulletins, or other stationary signs (whether manufactured by that person or by others) to users or consumers is selling tangible personal property at retail. The sales price shall be taxable, even when the sales price of the sign includes a charge for maintenance or repair service in addition to the charge for the sign.
This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1).
Notes
ARC 8155C, IAB 7/24/24, effective 8/28/24
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