Iowa Admin. Code r. 701-250.20 - [Effective 4/23/2025] Glider kit vehicles
(1) A
glider kit vehicle is exempt from the fee for new registration upon sale or
transfer by the person who purchased the parts and assembled the vehicle if
sales or use tax was paid when the parts were purchased and the vehicle has
never been registered previously.
(2) A glider kit vehicle is subject to the
fee for new registration, barring other applicable exemptions, if the glider
kit vehicle is subsequently sold. Glider kit parts may be eligible for the
resale exemption if the purchaser of the parts can satisfy the requirements of
rule 701-225.3 (423) to qualify for
the exemption provided by Iowa Code section
423.3(2).
This rule is intended to implement Iowa Code sections 321.105A and 423.3.
Notes
ARC 5911C, IAB 9/22/21, effective 10/27/21; ARC 6508C, IAB 9/7/22, effective 10/12/22
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