Iowa Admin. Code r. 701-210.6 - Blacksmith and machine shops
When a blacksmith or machine shop operator fabricates finished tangible personal property from raw materials and sells such property at retail, tax shall apply on the total charge, which includes the fabrication labor. Rule 701-211.28 (423) contains information on the taxable service of machine operation.
This rule is intended to implement Iowa Code section 423.2.
Notes
ARC 8155C, IAB 7/24/24, effective 8/28/24
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