Iowa Code r. 701-270.6 - Sales subject to local option sales and services tax
All sales subject to sales tax under Iowa Code chapter 423 are subject to local option sales and services tax. There is no local option use tax.
(1)
Sourcing.
The general sourcing rules described in Iowa Code section
423.15 and 701-Chapter 205 are
used to determine whether a sale is subject to local option taxes and, if so,
in what jurisdiction. A local sales and services tax is not applicable to
transactions sourced to a place of business, as defined in Iowa Code section
423.1, of a retailer if such
place of business is located in part within a city or unincorporated area of
the county where the tax is not imposed.
(2)
Sellers responsible for
collecting local option sales and services tax. Sales sourced to Iowa
and made by sellers subject to Iowa Code section
423.1(48) or
423.14A are subject to local
option sales and services tax.
This rule is intended to implement Iowa Code section 423B.5(1).
Notes
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