Iowa Code r. 701-270.3 - Administration
(1)
Generally. The department is charged with the administration
of the tax, once imposed, and must administer the tax as nearly as possible in
conjunction with the administration of the state sales tax.
(2)
Incorporation of 701-Chapter
11. Except as otherwise stated in this chapter, the requirements of
701-Chapter 11 apply to retailers required to collect local option taxes in the
same manner that those requirements apply to all sellers and retailers making
sales subject to state sales tax.
This rule is intended to implement Iowa Code section 423B.6.
Notes
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