Iowa Code r. 701-211.37 - Services related to specified digital products or software sold as tangible personal property
(1)
In general. Persons engaged in the business of providing
services arising from or related to installing, maintaining, servicing,
repairing, operating, upgrading, or enhancing specified digital products or
software sold as tangible personal property are selling a service subject to
sales tax.
(2)
Definition.
"Specified digital products" means the same as defined in Iowa Code section 423.1.
(3)
Exemption. Services
arising from or related to installing, maintaining, servicing, repairing,
operating, upgrading, or enhancing specified digital products or software sold
as tangible personal property 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) "bs."
Notes
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