Iowa Admin. Code r. 701-218.10 - Snowmobiles, motorboats, and certain other vehicles
The sales price of snowmobiles, allterrain vehicles, dirt bikes, race karts or go-carts, and motorboats is taxable when purchased and not classified as vehicles subject to registration.
This rule is intended to implement Iowa Code chapter 423.
Notes
ARC 7716C, IAB 3/6/24, effective 4/10/24
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