Iowa Admin. Code r. 701-211.38 - Storage of tangible or electronic files, documents, or other records
(1)
In
general. Persons engaged in the business of providing storage of
tangible or electronic files, documents, or other records are selling a service
subject to sales tax.
(2)
Exemption. Storage of tangible or electronic files, documents,
or other records may be exempt from sales tax in accordance with Iowa Code
section 423.3(104) and
rule 701-225.8 (423).
This rule is intended to implement Iowa Code section 423.2(6) "bq."
Notes
ARC 8156C, IAB 7/24/24, effective 8/28/24
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