Iowa Admin. Code r. 701-213.9 - Sale of pets
Sales of pets are tangible personal property subject to tax. A retailer selling pets shall procure a permit and report tax on the sales price from the sale of such pets.
This rule is intended to implement Iowa Code sections 423.1(54) and 423.2(1).
Notes
ARC 8158C, IAB 7/24/24, effective 8/28/24
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