reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.34 - Cable and Pay Television

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of distributing the signals
				of one or more television broadcasting stations or other television programming
				to subscribers and using any transmission path, including but not limited to
				cable, satellite, streaming video, video on-demand, or pay-per-view, for those
				signals are selling a service subject to sales tax. The sales price for the
				rental of any device used to decode or receive television broadcasting signals
				from a communications satellite is also subject to sales tax.
(2)
Signals to exhibitors.
Any person distributing or providing signals to exhibitors on screens in
				auditoriums or other buildings that show sporting or other events are selling a
				service subject to sales tax.
(3)
Applicability.
This rule applies to the transmissions of
				single events and subscriptions and to television services that serve fewer
				than 50 subscribers or are serving only customers located in one or more
				multiple unit dwellings that are under common ownership, control, or
				management.
This rule is intended to implement Iowa Code section
				  423.2(6)
"al."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.34 - Information Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing access to
				information services provided through any tangible or electronic medium are
				selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Information services"
means the same as
				  defined in Iowa Code section
				  423.1(22A).
(3)
Taxable examples.
Examples of information services include but are not limited to database files,
				research databases, genealogical information, mailing lists, subscription
				files, credit reports, surveys, real estate listings, bond rating reports,
				abstracts of title, bad check lists, broadcasting rating services, wire
				services, price lists or guides, scouting reports, and other similar items of
				compiled information prepared for a particular customer.
(4)
Nontaxable examples.
"Information services" does not include the furnishing of artwork (including
				musical compositions and films), drawings, illustrations, or other graphic
				material or information prepared for general dissemination to the public in the
				form of books, magazines, newsletters, videotapes or audiotapes, compact discs,
				or any other medium commonly used to communicate with large numbers of
				customers. The sale of a book, magazine, or similar item is not the sale of an
				information service, even if the item contains material of practical use (e.g.,
				in conducting a private, for-profit business) to its purchaser. These items
				sold in digital formats may be taxable as a specified digital
				product.
(5)
Exemption.
Information services 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)
"br."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.35 - Camera Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of camera repair are selling
				a service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Camera repair"
includes the repair of any
				  still photograph, motion picture, video, digital, or television camera. "Camera
				  repair" includes the repair of any part of a camera considered to be a part of
				  a camera that may be detached from the camera body but can only be used with a
				  camera. EXAMPLEs of such accessories include but are not limited to detachable
				  lenses, flash units, and motor drives. "Camera repair" does not include the
				  repair of cameras that are built into a cell phone or computer.
This rule is intended to implement Iowa Code section
				  423.2(6)
"w."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.35 - Software as a Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing software as a
				service are selling a service subject to sales tax. The content or material
				accessed by way of software as a service does not impact the taxability of the
				software itself.
(2)
Definitions.
For purposes of this rule:
"Software as a service"
means the sale,
				  storage, use, or other consumption of vendor-hosted computer software, such as
				  but not limited to software accessible on the cloud. "Software as a service"
				  does not include services commonly understood to constitute "infrastructure as
				  a service" but may include what is described as "platform as a service" based
				  on the facts and circumstances relating to that particular service. A relevant
				  declaratory order,
In the Matter of study.com, LLC
, Iowa Dep't
				  of Revenue Declaratory Order No. 202 0-310-2-0649 (Apr. 20, 2021), provides
				  further discussion of software as a service.
"Vendor-hosted computer software"
means
				  computer software that is accessed through the Internet or a vendor-hosted
				  server whether the access is permanent or temporary, whether any downloading
				  occurs, or whether the software is hosted by the retailer of the software or by
				  a third party.
(3)
Exemptions.
Software as a service 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)
"bu."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.36 - Gun Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing guns are selling
				a service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Gun repair"
means the repair of any pistol,
				  revolver or other hand gun, as well as the repair of any shoulder or hip-fired
				  gun such as a rifle or shotgun.
This rule is intended to implement Iowa Code section
				  423.2(6)
"w."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.36 - Video Game Services and Tournaments

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing video game
				services and tournaments are selling a service subject to sales tax. Taxable
				services relating to video game tournaments include fees paid for participating
				in such tournaments and related services as well as observing a video game
				tournament. Participation in or observation of such tournaments is taxable
				regardless of whether or not a prize is provided to any participants.
(2)
Definitions.
For
				purposes of this rule:
"Video games"
means any virtual, digital, or
				  electronic game in which a user interacts with a user interface to generate
				  visual feedback on a video device such as a computer monitor, television
				  screen, or mobile device. Video games may be transferred through any physical
				  or electronic medium, including by cartridge, disc, or electronic file, or
				  through access to any server or network of servers.
"Video game services"
means providing access
				  to video games, support and account services, in-game currency exchanges,
				  payment processing services, and any other service related to the hosting or
				  provision of video games.
"Video game tournament"
means an event where
				  participants compete in the playing of video games. Participants may be playing
				  video games by being physically present in the same location or playing
				  remotely.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bt."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.37 - Janitorial and Building Maintenance or Cleaning

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of performing one or a number
				of janitorial services and building maintenance or cleaning are selling a
				service subject to sales tax.
(2)
Definitions.
For purposes of this rule:
"Building maintenance or cleaning"
includes
				  but is not limited to the cleaning of exterior walls or windows of any building
				  and any other act performed upon the exterior of a building with the intent to
				  keep it in good condition or upkeep.
"Janitorial services"
means the type of
				  cleaning services performed by a janitor in the regular course of duty. These
				  services may be performed individually under a separate contract or included
				  within a general contract to perform a combination of such services. These
				  services may include but are not limited to interior window washing, floor
				  cleaning, vacuuming, waxing, cleaning of interior walls and woodwork, cleaning
				  of restrooms and furnaces, and the movement of furniture or other personal
				  property within a building.
(3)
Exempt services.
a. Janitorial services performed in a private
				residence, including apartment or multiple housing units, and paid for by the
				occupant of the residence are exempt from sales tax.
b. Repairs and any service performed upon the
				exterior of a building that is a private residence and paid for by an occupant
				of the building are excluded from the meaning of "building maintenance or
				cleaning." However, these services may be taxable under a construction-related
				enumerated service, described in rule
				701-219.13
				(423).
c. Janitorial services and
				building maintenance or cleaning performed on or in connection with new
				construction, reconstruction, alteration, expansion or remodeling of a
				structure are exempt from tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"z."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.37 - Services Related to Specified Digital Products or Software Sold as Tangible Personal Property

Current through Register Vol. 47, No. 3, July 24, 2024
(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."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.38 - Lawn Care, Landscaping, and Tree Trimming and Removal

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Lawn care.
a.
In general.
Persons
				engaged in the business of lawn care are selling a service subject to sales
				tax. Lawn care is a taxable service regardless of the age of the person
				performing the service. Lawn care services performed on properties including
				but not limited to cemetery grounds, golf courses, parks, and residential or
				commercial properties containing one or more buildings or structures are
				subject to sales tax.
b.
Definitions.
For purposes of this rule:
"Landscaping"
includes services related to
				  the arrangement and modification of a given parcel or tract of land so as to
				  render the land suitable for public or private use or enjoyment.
"Lawn"
means an open space between woods or
				  ground that is covered with grass and is generally kept mowed or required to be
				  kept mowed.
"Lawn care"
includes but is not limited to
				  services related to mowing, trimming, watering, fertilizing, reseeding,
				  resodding, and the killing of weeds, fungi, vermin, and insects that may
				  threaten a lawn.
c.
Not taxable.
The mowing of grass within a ditch is not a
				taxable service.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.38 - Storage of Tangible or Electronic Files, Documents, or Other Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing storage of
				tangible or electronic files, documents, or other records are selling a service
				subject to sales tax.
(2)
Exemption.
Storage of tangible or electronic files, documents,
				or other records 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)
"bq."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.39 - Pet Grooming

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of pet grooming are selling a
				service subject to sales tax. This includes persons who are not veterinarians
				and groom dogs.
(2)
Definitions.
For purposes of this rule:
"Pet"
means any animal that has been tamed
				  or gentled and is kept by its owner for pleasure or affection, rather than for
				  utility or profit. Service animals or assistance animals as defined in Iowa
				  Code section
				  216.8B
				  and livestock are not considered pets.
"Pet grooming"
includes any act performed to
				  maintain or improve the appearance of a pet. This includes but is not limited
				  to washing, combing, currying, hair cutting, and nail clipping, regardless of
				  whether the person performing the act is a veterinarian.
(3)
Veterinary pet grooming.
701-Chapter 206 contains more information on bundled transactions to aid in
				determining the taxability of pet grooming when it is completed for both
				veterinary and cosmetic reasons.
(4)
Livestock showing.
Services related to the pet grooming of livestock, including but not limited to
				the preparation of livestock for exhibition at fairs or shows, are exempt from
				tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"am."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.40 - Reflexology

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of reflexology are selling a
				service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Reflexology"
means the same as defined in
				  Iowa Code section
				  152C.1.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ar."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.41 - Tanning Beds and Tanning Salons

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of providing tanning beds and
				  tanning salons are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"az."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.42 - Water Conditioning and Softening

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of water conditioning and
				softening are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Water conditioning"
means any action other
				  than water softening taken with respect to water that renders the water fit for
				  its intended use, more healthful, or enjoyable for human consumption. "Water
				  conditioning" includes but is not limited to water filtration, purification,
				  deionization, and reverse osmosis.
"Water softening"
means the removal of
				  minerals from water to render it more suitable for drinking and washing.
(3)
Water
				purification.
When performed for residential, commercial, industrial,
				or agricultural users, the service of water purification is subject to sales
				tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bh."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.43 - Security and Detective Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing security or
				detective services are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Detective service"
means a service of
				  investigation with the purpose to obtain information regarding any of the
				  following subjects: crimes or wrongs done or threatened; the habits, conduct,
				  movements, location, associations, transactions, reputation, or character of a
				  person; credibility of witnesses or other persons; inquiry or recovery of lost
				  or stolen property; cause, origin, or responsibility of a fire, accident, or
				  damage to property; or veracity or falsity of any statement or representation,
				  or means a service of investigation with the purpose to detect deception or to
				  secure evidence to be used before an authorized investigation committee, before
				  boards of award or arbitration, or in a civil or criminal trial.
"Security service"
means a service with the
				  purpose to protect property from theft, vandalism, or destruction or
				  individuals from physical attack or harassment. "Security service" includes but
				  is not limited to the rental of guard dogs; burglar or fire alarms; providing
				  security guards, bodyguards or mobile patrols; or the protection of computer
				  systems against unauthorized access.
(3)
Exempt.
The sales price
				of the following services or activities are not subject to sales tax under this
				rule:
a. Peace officer engaged privately in
				security or detective work with the knowledge and consent of the chief
				executive officer of the peace officer's law enforcement agency.
b. Person employed full- or part-time by an
				employer in connection with the affairs of the employer.
c. Attorney licensed to practice law in Iowa
				while performing duties as an attorney.
d. Person engaged exclusively, either as an
				employee or independent contractor, in conducting investigations and
				adjustments for insurance companies.
e. Person serving notice or any other
				document to a party, witness, or any other individual in connection with any
				criminal, civil, or administrative litigation.
f. Solicitation of a debtor to pay or collect
				payment for a debt.
g. Consulting,
				rendering advice, or providing training with regard to security or detection
				matters.
h. Charges for mileage,
				travel expenses, lodging, meal expenses, fees paid for records, and amounts
				paid for information if those charges are separately identified, separately
				billed, and reasonable in amount.
This rule is intended to implement Iowa Code section
				  423.2(6)
"as."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.44 - Solid Waste Collection and Disposal Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of solid waste collection and
				disposal are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Nonresidential commercial operation"
means
				  any operation that is an industrial, commercial, agricultural, or mining
				  operation, whether for profit or not. "Commercial" refers to those involved in
				  the buying and selling of goods and services, rather than just meaning a
				  for-profit operation.
1.
				"Nonresidential commercial operation" includes but is not limited to hotels,
				motels, restaurants, realtors, professional firms (doctors, lawyers,
				accountants, or dentists), repair persons, persons selling and renting all
				sorts of tangible personal property, persons selling insurance of any kind,
				appraisers, skilled trades (e.g., plumbers, carpenters, and electricians),
				construction contractors, banks, savings and loans, barbers and beauticians,
				day care centers, counseling services, employment agencies, janitorial
				services, landscapers, painters, pest control, photography, printing, and
				storage services. Also included within the meaning of nonresidential commercial
				operation are the United Way, the American Cancer Society, the Elks, Masons,
				houses of worship (e.g., churches, synagogues, and mosques), and not-for-profit
				hospitals that are not licensed under Iowa Code chapter 135B.
2. "Nonresidential commercial operation" does
				not include apartment complexes, mobile home parks, manufactured home
				communities, and single-family or multifamily dwellings. Also excluded from the
				meaning are nonprofit hospitals licensed pursuant to Iowa Code chapter 135B.
"Recyclable material"
includes but is not
				  limited to used motor oil, paper, glass, metals (e.g., copper, aluminum, and
				  iron), and batteries, as long as the recycled materials are separated from the
				  solid waste for the purpose of recycling the materials.
"Recycling facilities"
means facilities
				  where recyclable materials are separated or processed for the purpose of
				  reusing a material in its original form or using it in a manufacturing process
				  that will not cause the destruction of the recyclable material to preclude its
				  further use. A facility that produces insulation from used glass would qualify
				  as a recycling facility under this rule, while a facility that separates or
				  processes recyclable materials for use as fuel would not qualify as a recycling
				  facility under this rule.
"Solid waste"
means the same as defined in
				  Iowa Code section
				  423.2(7).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.45 - Sewage Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in providing sewage service to nonresidential
				commercial operations are selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Agricultural operation"
means any
				  enterprise engaged in the raising of crops or livestock for market on an
				  acreage.
"Industrial operation"
means a business that
				  purchases or rents machinery or equipment eligible for the Iowa sales and use
				  tax exemption for industrial machinery and equipment.
"Mining operation"
means a business engaged
				  in underground mining, strip mining, or quarrying.
"Nonresidential
				  commercial operation"
means the same as defined in rule 701-211.44
				  (423).
"Sewage services"
means the services of
				  collecting rainwater, liquid and solid refuse, or excreta for drainage or
				  purification by means of pipes, channels, or conduits usually placed
				  underground.
(3)
Nonresidential commercial operations.
Counties,
				municipalities, sanitary districts, or any other person providing sewage
				service to nonresidential commercial operations are obligated to collect and
				remit the applicable Iowa sales tax. Any person or entity that has contracted
				to provide sewage services to a county or municipality is obligated to collect
				and remit the applicable Iowa sales tax performed for the county or city on
				behalf of the nonresident commercial operations located within that county or
				city.
This rule is intended to implement Iowa Code section
				  423.2(6)
"at."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.46 - Aircraft Rental

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of renting aircraft for 60
				days or less are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Aircraft"
means the same as defined in Iowa
				  Code section
				  328.1. "Aircraft"
				  also includes any drone aircraft or any aircraft transporting only the
				  pilot.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bf."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.47 - Sign Construction and Installation

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of constructing and
				installing signs are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Sign"
means notices erected and maintained
				  for the purpose of providing information, notices, markers, and the advertising
				  of products or services. Signs include but are not limited to billboards,
				  indoor or outdoor sign devices, and any structure erected and maintained for
				  the purpose of conveying information.
This rule is intended to implement Iowa Code section
				  423.2(6)
"aw."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.48 - Swimming Pool Cleaning and Maintenance

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of cleaning or maintaining a
				  swimming pool are selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ay."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.49 - Taxidermy

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of taxidermy are selling a
				service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Taxidermy"
means the art or operation of
				  preparing, stuffing, or mounting the skin, head, carcass, or part of a carcass
				  of a dead animal.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ba."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.50 - Dating Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in providing dating services are selling a
				service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Dating service"
means the service of
				  providing an opportunity for individuals to meet and interact socially with the
				  possibility of forming a relationship. Dating services include but are not
				  limited to the services of those who provide an opportunity for individuals to
				  describe themselves to and meet potential partners through escort services,
				  smartphone applications, online websites and applications, and videotapes.
				  Excluded from the definition are marriage matchmakers, telephone numbers that
				  only provide opportunities for conversation rather than in-person interaction,
				  and advertisements in newspapers or magazines soliciting companionship.
This rule is intended to implement Iowa Code section
				  423.2(6)
"n."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.51 - Personal Transportation Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Personal transportation service defined.
"Personal
				transportation service" means the arrangement or provision of transportation of
				a person or persons for consideration, regardless of whether the person or
				entity providing such service supplies or uses a vehicle in conjunction with
				the service. "Personal transportation service" includes but is not limited to
				the following:
a. Transportation services
				provided by a human driver, including but not limited to drivers with a Class
				C, Class D endorsement 3, or Class M license, or by a chauffeur as defined in
				Iowa Code section
				321.1(8).
				Examples of such services include but are not limited to taxi services, driver
				services, limousine services, bus services, shuttle services, and rides for
				hire;
b. Transportation services
				provided by a nonhuman driver, autonomous vehicle, or driverless vehicle;
				and
c. Ride sharing services,
				including but not limited to use of a network to connect transportation network
				company riders to transportation network company drivers who provide
				prearranged rides as defined in Iowa Code section
				321N.1(4).
EXAMPLE 1: Marketplace X is a transportation network company
				  that operates a network to connect drivers to riders. Driver D provides rides
				  in Iowa exclusively through X's network. A person in Iowa requests a ride
				  through X's network, and D provides the ride in D's car. X is a marketplace
				  facilitator. X must collect Iowa sales tax and applicable local option sales
				  tax on the sales price of the ride. Because D makes all of D's Iowa sales
				  through X, which collects all applicable taxes on all of D's rides, D does not
				  need to register for an Iowa sales tax permit or file an Iowa sales tax return.
				  X will report the sales tax on X's Iowa sales tax return.
EXAMPLE 2: D provides rides for X and Y, two different
				  transportation network companies. X is a marketplace facilitator responsible
				  for collecting and remitting Iowa sales tax and applicable local option sales
				  tax on the sales price of the rides D provides through X's network. Y is also a
				  marketplace facilitator responsible for collecting all applicable taxes on the
				  rides D provides through Y's network. D does not need to register for an Iowa
				  sales tax permit or file an Iowa sales tax return.
EXAMPLE 3: D independently provides rides in addition to
				  providing rides through X's network. X must collect all applicable taxes on the
				  rides D provides through its network. X is not responsible for collecting tax
				  on any of the rides D provides independent from X's network. D, a seller of
				  personal transportation service with physical presence in Iowa, must collect
				  and remit Iowa sales tax and applicable local option sales tax on the sales
				  price of the rides D sells independent of X's network.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.52 - Information Services

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing access to
				information services provided through any tangible or electronic medium are
				selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Information services"
means the same as
				  defined in Iowa Code section
				  423.1(22A).
(3)
Taxable examples.
Examples of information services include but are not limited to database files,
				research databases, genealogical information, mailing lists, subscription
				files, credit reports, surveys, real estate listings, bond rating reports,
				abstracts of title, bad check lists, broadcasting rating services, wire
				services, price lists or guides, scouting reports, and other similar items of
				compiled information prepared for a particular customer.
(4)
Nontaxable examples.
"Information services" does not include the furnishing of artwork (including
				musical compositions and films), drawings, illustrations, or other graphic
				material or information prepared for general dissemination to the public in the
				form of books, magazines, newsletters, videotapes or audiotapes, compact discs,
				or any other medium commonly used to communicate with large numbers of
				customers. The sale of a book, magazine, or similar item is not the sale of an
				information service, even if the item contains material of practical use (e.g.,
				in conducting a private, for-profit business) to its purchaser. These items
				sold in digital formats may be taxable as a specified digital product.
This rule is intended to implement Iowa Code section
				  423.2(6)
"br."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.53 - Software as a Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing software as a
				service are selling a service subject to sales tax. The content or material
				accessed by way of software as a service does not impact the taxability of the
				software itself.
(2)
Definitions.
For purposes of this rule:
"Software as a service"
means the sale,
				  storage, use, or other consumption of vendor-hosted computer software, such as
				  but not limited to software accessible on the cloud. "Software as a service"
				  does not include services commonly understood to constitute "infrastructure as
				  a service" but may include what is described as "platform as a service" based
				  on the facts and circumstances relating to that particular service. A relevant
				  declaratory order,
In the Matter of study.com, LLC
, Iowa Dep't
				  of Revenue Declaratory Order No. 2020-310-2-0649 (Apr. 20, 2021), provides
				  further discussion of software as a service.
"Vendor-hosted computer software"
means
				  computer software that is accessed through the Internet or a vendor-hosted
				  server whether the access is permanent or temporary, whether any downloading
				  occurs, or whether the software is hosted by the retailer of the software or by
				  a third party.
(3)
Exemptions.
Software as a service 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)
"bu."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.54 - Video Game Services and Tournaments

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing video game
				services and tournaments are selling a service subject to sales tax. Taxable
				services relating to video game tournaments include fees paid for participating
				in such tournaments and related services as well as observing a video game
				tournament. Participation in or observation of such tournaments is taxable
				regardless of whether or not a prize is provided to any participants.
(2)
Definitions.
For
				purposes of this rule:
"Video games"
means any virtual, digital, or
				  electronic game in which a user interacts with a user interface to generate
				  visual feedback on a video device such as a computer monitor, television
				  screen, or mobile device. Video games may be transferred through any physical
				  or electronic medium, including by cartridge, disc, or electronic file, or
				  through access to any server or network of servers.
"Video game services"
means providing access
				  to video games, support and account services, in-game currency exchanges,
				  payment processing services, and any other service related to the hosting or
				  provision of video games.
"Video game tournament"
means an event where
				  participants compete in the playing of video games. Participants may be playing
				  video games by being physically present in the same location or playing
				  remotely.
This rule is intended to implement Iowa Code section
				  423.2(6)
"bt."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.55 - Services Related to Specified Digital Products or Software Sold as Tangible Personal Property

Current through Register Vol. 47, No. 3, July 24, 2024
(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."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.56 - Storage of Tangible or Electronic Files, Documents, or Other Records

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of providing storage of
				tangible or electronic files, documents, or other records are selling a service
				subject to sales tax.
(2)
Exemption.
Storage of tangible or electronic files, documents,
				or other records 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)
"bq."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.1 - Sales to Certain Corporations Organized Under Federal Statutes

Current through Register Vol. 47, No. 3, July 24, 2024
The sale of tangible personal property, specified digital
				  products, or taxable services at retail to the following corporations are sales
				  for final use or consumption to which tax shall apply:
1. Federal savings and loan
				associations.
2. Federal savings
				and trust companies.
3. National
				banks.
4. Other organizations of
				like character.
This rule is intended to implement Iowa Code section
				  423.2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.2 - Sales to the American Red Cross, the Coast Guard Auxiliary, Navy-marine Corps Relief Society, and U.s.o.

Current through Register Vol. 47, No. 3, July 24, 2024
Receipts from the sale of tangible personal property or
				  specified digital products or from rendering, furnishing, or providing taxable
				  services to the American Red Cross, Coast Guard Auxiliary, Navy-Marine Corps
				  Relief Society, and U.S.O. shall be exempt from sales tax.
Purchases made by the American Red Cross, Coast Guard
				  Auxiliary, Navy-Marine Corps Relief Society, or U.S.O. outside of Iowa for use
				  in Iowa shall be exempt from use tax.
This rule is intended to implement Iowa Code sections
				  423.3(1)  and
				  423.3(31).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.3 - Sales in Interstate Commerce-goods Transported or Shipped From This State

Current through Register Vol. 47, No. 3, July 24, 2024
When tangible personal property or services are exempt as
				  described in Iowa Code section
				  423.3(43),
				  sales tax does not apply.
EXAMPLE: Company A sells point-of-sale computer equipment.
				  The company is located in Des Moines, Iowa. Company A enters into a contract
				  with company B to sell the latter company a large number of point-of-sale
				  computers. Company B is located in Little Rock, Arkansas. Company A transfers
				  possession of the computers to a common carrier in Des Moines, Iowa, for
				  shipment to Company B in Little Rock. Sale of the computers is exempt from Iowa
				  sales tax.
(1)
Proof of
				transportation.
The most acceptable proof of transportation outside
				the state is:
a. A waybill or bill of lading
				made out to the retailer's order calling for transport; or
b. An insurance or registry receipt issued by
				the United States postal department, or a post office department's receipts;
				or
c. A trip sheet signed by the
				retailer's transport agency, which shows the signature and address of the
				person outside the state who received the transported goods.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.4 - Educational Institution

Current through Register Vol. 47, No. 3, July 24, 2024
Tangible personal property, specified digital products, or
				  enumerated services purchased by any private nonprofit educational institution,
				  as defined in Iowa Code section
				  423.3(17), in
				  the state and used for educational purposes is exempt from sales tax. When
				  purchases are made by any private nonprofit educational institution and the
				  institution is acting as an agent for the sale to any student or other person,
				  the sales are taxable if the proceeds from the sale are not used for
				  educational purposes.
(1)
Taxable sales.
Examples of taxable sales include:
a. Sales of prepared food or other taxable
				food (rules 701-220.3 (423) to
				701-220.6 (423) contain more
				information), whether sold at snack bars, grills, cafeterias, restaurants, or
				cafes and whether or not sold to students.
b. Sales from vending machines.
c. Special event billings to colleges for
				meals for guests not connected with the college or at events not connected with
				the college.
d. Sales to
				fraternities or sororities for events not billed to the college.
e. Special event meals by commercial or
				social clubs, such as chambers of commerce, Rotarians, Kiwanis, alumni,
				advertising clubs, or political groups, whether or not billed through the
				college.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.5 - Gross Receipts From the Sale or Rental of Tangible Personal Property or From Services Performed, Rendered, or Furnished to Certain Nonprofit Corporations Exempt From Tax

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Unless a
				specific exemption applies, the sales price of tangible personal property,
				taxable services, and specified digital products sold to nonprofit corporations
				is subject to tax. Sales price from the sale or rental of tangible personal
				property, specified digital products, or from services performed, rendered or
				furnished to certain nonprofit corporations are exempt from tax. Such
				organizations can be found in Iowa Code section
				423.3(18).
(2) The exemption does not apply to tax paid
				on the purchase of building materials by a contractor which are used in the
				construction, remodeling or reconditioning of a facility used or to be used for
				one or more of the uses set forth in this rule.
This rule is intended to implement Iowa Code section
				  423.3(18).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.6 - Nonprofit Private Museums

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code section
				  423.3(21) 
				  provides a sales tax exemption for certain purchases by nonprofit private
				  museums.
(1) Definitions and examples.
				A "museum" is all of the following:
a. An
				institution that is organized for educational, scientific, historical
				preservation, or aesthetic purposes.
b. An institution that is predominantly
				devoted to the care and exhibition of a collection of objects in a room,
				building, or locale.
c. An
				institution with a collection that is open to the public periodically or at
				fixed intervals.
d. An institution
				with a staff available to answer questions regarding the institution's
				collection.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.7 - State Fair and Fair Societies

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price from sales or services rendered, furnished,
				  or performed by the state fair organized under Iowa Code chapter 173 or a
				  county, district or fair society organized under Iowa Code chapter 174 are
				  exempt from sales tax. This exemption does not apply to individuals, entities,
				  or others that sell or provide services at the state, county, district fair, or
				  fair societies organized under Iowa Code chapters 173 and 174.
This rule is intended to implement Iowa Code sections
				  423.3(23)  and
				  423.3(35).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.8 - Sales to Hospices

Current through Register Vol. 47, No. 3, July 24, 2024
Iowa Code section
				  423.3(28) 
				  provides an exemption for freestanding nonprofit hospice facilities. "Hospice"
				  and "hospice care" are defined in
				  42 CFR §
										418.3. A "freestanding hospice facility" is
				  any hospice program housed in a building that is dedicated only to the hospice
				  program and that is not attached to any other building or complex of buildings.
				  An individual is "terminally ill" if that individual has a medical prognosis
				  that the individual's life expectancy is six months or less if the illness runs
				  its normal course.
This rule is intended to implement Iowa Code section
				  423.3(28).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 212 - Governments and Nonprofits › Rule 701-212.9 - Art Centers

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Iowa Code
				section 423.3(22) provides an exemption from tax for certain purchases made by
				private nonprofit art centers.
(2)
				To qualify for the exemption, the organization will be all of the following:
a. An art center, which is defined as a
				structure that displays aesthetic objects that are the product of the conscious
				use of skill and creative imagination.
b. Housed in a structure open to the public
				periodically or at fixed intervals with regular hours and with staff available
				to answer visitors' questions.
c.
				Located in Iowa.
This rule is intended to implement Iowa Code section
				  423.3(22).