Iowa Admin. Code r. 701-211.26 - Reflexology
(1)
In
general. Persons engaged in the business of reflexology are selling a
service subject to sales tax.
(2)
Definition. For purposes of this rule:
"Reflexology" means the same as defined in Iowa Code section 152C.1.
This rule is intended to implement Iowa Code section 423.2(6) "ar."
Notes
ARC 8156C, IAB 7/24/24, effective 8/28/24
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