reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.10 - Dental Supply Houses

Current through Register Vol. 47, No. 3, July 24, 2024
Dental supply houses are engaged in selling tangible personal
				  property to dentists and dental laboratories. Such dental supply houses shall
				  collect and report all tax due from purchasers in all transactions involving
				  taxable retail sales. This shall not include sales of tangible personal
				  property that will form a component or integral part of new work or repair work
				  being furnished to Iowa dentists or other dentists or would be exempt if sold
				  directly to an individual.
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 210 - Purchases by Businesses › Rule 701-210.10 - Dental Supply Houses

Current through Register Vol. 47, No. 3, July 24, 2024
Dental supply houses are engaged in selling tangible personal
				  property to dentists and dental laboratories. Such dental supply houses shall
				  collect and report all tax due from purchasers in all transactions involving
				  taxable retail sales. This shall not include sales of tangible personal
				  property that will form a component or integral part of new work or repair work
				  being furnished to Iowa dentists or other dentists or that would be exempt if
				  sold directly to an individual.
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 210 - Purchases by Businesses › Rule 701-210.11 - News Distributors and Magazine Distributors

Current through Register Vol. 47, No. 3, July 24, 2024
News distributors and magazine distributors engaged in
				  intrastate sales of magazines and periodicals in Iowa to vendors that are
				  engaged in part-time distribution of such magazines are deemed to be making
				  sales at retail. The sales price of such sales shall be subject to sales
				  tax.
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 210 - Purchases by Businesses › Rule 701-210.12 - Magazine Subscriptions by Independent Dealers

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of the sale of subscription magazines or
				  periodicals derived by independent distributors or dealers in the state of Iowa
				  that secure such subscriptions as independent dealers or distributors shall be
				  subject to tax.
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 210 - Purchases by Businesses › Rule 701-210.13 - Sales by Finance Companies

Current through Register Vol. 47, No. 3, July 24, 2024
A finance company that repossesses or acquires tangible
				  personal property or specified digital products in connection with its finance
				  business and sells tangible personal property or specified digital products at
				  retail in Iowa shall be required to hold a permit and remit the current rate of
				  tax on the sales price of such sales at retail in Iowa.
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 210 - Purchases by Businesses › Rule 701-210.14 - Bowling

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Pinsetters.
The rental of automatic pinsetters by bowling
				alley operators is subject to the imposition of sales tax since the pinsetters
				are not resold to patrons. Therefore, the operator of the alley is considered
				the consumer of the pinsetter rental.
(2)
Shoes.
The rental of
				bowling shoes is subject to the imposition of sales tax as equipment
				rental.
(3)
Score
				sheets.
The sales of bowling score sheets to operators of bowling
				establishments are subject to the imposition of sales tax since the operators
				are the consumers of such score sheets.
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 210 - Purchases by Businesses › Rule 701-210.15 - Various Special Problems Relating to Public Utilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Late payment charges.
The amount of any charge, commonly
				called a "late payment charge," imposed by a public utility on its customers
				shall not be subject to tax if the charge is in addition to any charge for the
				utility's sale of its commodity or service and is imposed solely for the
				privilege of deferring payment of the purchase price of the commodity or
				service and furthermore is separately stated and reasonable in
				amount.
(2)
Due
				dates.
The date of the billing of charges for a public utility's sales
				shall be used to determine the period in which the utility shall remit tax upon
				the amount charged. The utility shall remit tax upon the sales price of any
				bill during the period that includes the billing date. Thus, if the date of a
				billing is March 31 and the due date for payment of the bill without penalty is
				April 20, tax upon the sales price contained in the bill shall be included in
				the return for the first quarter of the year. The same principle shall be used
				to determine when tax will be included in payment of a deposit.
(3)
Franchise fees.
In
				general, the amount of any franchise fee that a public utility pays to a city
				for the privilege of operating and that is directly or indirectly passed on to
				the utility's customers shall be included in sales price subject to tax. This
				will be true even if the amount of the franchise fee is computed as a
				percentage of other sales price subject to tax and is separately stated and
				separately charged to the immediate consumer of the commodity or service.
				However, if, in the future, it becomes lawful for a city to impose a sales or
				use tax and such tax is imposed upon the customers of public utilities in the
				guise of a franchise fee, the amount of this city excise tax shall not be
				subject to Iowa tax if the tax imposed by the city is separately stated and
				separately billed.
This rule is intended to implement Iowa Code section
				  423.2(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.15 - Various Special Problems Relating to Public Utilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Late payment charges.
The amount of any charge, commonly called a "late payment charge," imposed by a
				public utility on its customers shall not be subject to tax if the charge is in
				addition to any charge for the utility's sale of its commodity or service and
				is imposed solely for the privilege of deferring payment of the purchase price
				of the commodity or service and furthermore is separately stated and reasonable
				in amount.
(2)
Due
				dates.
The date of the billing of charges for a public utility's sales
				shall be used to determine the period in which the utility shall remit tax upon
				the amount charged. The utility shall remit tax upon the sales price of any
				bill during the period that includes the billing date. Thus, if the date of a
				billing is March 31 and the due date for payment of the bill without penalty is
				April 20, tax upon the sales price contained in the bill shall be included in
				the return for the first quarter of the year. The same principle shall be used
				to determine when tax will be included in payment of a deposit.
(3)
Franchise fees.
In
				general, the amount of any franchise fee that a public utility pays to a city
				for the privilege of operating and that is directly or indirectly passed on to
				the utility's customers shall be included in sales price subject to tax. This
				will be true even if the amount of the franchise fee is computed as a
				percentage of other sales price subject to tax and is separately stated and
				separately charged to the immediate consumer of the commodity or service.
				However, if, in the future, it becomes lawful for a city to impose a sales or
				use tax and such tax is imposed upon the customers of public utilities in the
				guise of a franchise fee, the amount of this city excise tax shall not be
				subject to Iowa tax if the tax imposed by the city is separately stated and
				separately billed.
This rule is intended to implement Iowa Code section
				  423.2(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.16 - Sales of Engraved, Bound, Printed, and Vulcanized Materials

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Engraving.
Engraving includes the business of engraving on
				wood, metal, stone, or any other material. The engraved material is tangible
				personal property, the sales price of which is subject to tax.
(2)
Binding.
Persons engaged
				in the business of binding any printed matter, other than for the purpose of
				ultimate sale at retail, are engaged in the sale of tangible personal property,
				the sales price of which is subject to tax.
(3)
Printing.
Printing
				includes, but is not limited to, any type of printing, lithographing,
				mimeographing, photocopying and similar reproduction. The following activities
				are nonexclusive examples of printed tangible personal property that are
				subject to tax: printing of pamphlets, leaflets, stationery, envelopes,
				folders, bond and stock certificates, abstracts, law briefs, business cards,
				matchbook covers, campaign posters and banners for the users thereof.
(4)
Vulcanizing.
"Vulcanizing" means the act or process of treating crude rubber, synthetic
				rubber, or other rubberlike material with a chemical and subjecting it to heat
				in order to increase its strength and elasticity. The item produced after
				vulcanizing is tangible personal property, the sales price of which is subject
				to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(1)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.17 - Communication Services Furnished by Hotel to Its Guests

Current through Register Vol. 47, No. 3, July 24, 2024
As a common practice, hotels in the state of Iowa purchase
				  telephone communication services from telephone companies and
				  furnishthoseservicestotheguestsofthehotel.
				  Thehotelmakesachargeforthiscommunicationservice to its guests in an amount
				  which exceeds the cost of such service to it from the telephone company. Tax
				  shall apply to the entire charge which the hotel makes to its guests for such
				  communication service, regard less of whether aguest's calls are local or
				  long-distance with in the state. However, the hotel would purchase any
				  communication service which it furnishes for a charge to a guest exempt from
				  tax as a service purchased for subsequent resale.
This rule is intended to implement Iowa Code section
				  423.2(2)
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.17 - Communication Services Furnished by a Hotel to Its Guests

Current through Register Vol. 47, No. 3, July 24, 2024
When a hotel purchases telephone communication services from
				  telephone companies and furnishes those services to guests, tax shall apply to
				  the entire charge that the hotel makes to its guests for such communication
				  service, regardless of whether a guest's calls are local or long-distance
				  within the state. However, the hotel would purchase any communication service
				  that it furnishes for a charge to a guest exempt from tax as a service
				  purchased for subsequent resale.
This rule is intended to implement Iowa Code section
				  423.2(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.18 - Explosives Used in Mines, Quarries and Elsewhere

Current through Register Vol. 47, No. 3, July 24, 2024
A person engaged in the business of selling explosives to
				  miners, quarries or others shall be subject to sales tax on the sales price
				  from the sale of such property at retail in Iowa. The purchaser shall be liable
				  for use tax upon all purchases for use in Iowa not subject to sales tax.
Linwood Stone Products Company v. State Department of Revenue,
				  Iowa
, 175 N.W.2d 393 (1970).
This rule is intended to implement Iowa Code sections
				  423.2(1)
				   and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.18 - Explosives Used in Mines, Quarries and Elsewhere

Current through Register Vol. 47, No. 3, July 24, 2024
A person engaged in the business of selling explosives to
				  miners, quarries, or other purchasers shall be subject to sales tax on the
				  sales price from the sale of such property at retail in Iowa. The purchaser
				  shall be liable for use tax upon all purchases for use in Iowa not subject to
				  sales tax.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.19 - Sales of Signs at Retail

Current through Register Vol. 47, No. 3, July 24, 2024
A person engaged in selling illuminated signs, bulletins, or
				  other stationary signs (whether manufactured by that person or by others) to
				  users or consumers is selling tangible personal property at retail. The sales
				  price shall be taxable, even when the sales price of the sign includes a charge
				  for maintenance or repair service in addition to the charge for the
				  sign.
This rule is intended to implement Iowa Code sections
				  423.2(1)
				   and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.19 - Sales of Signs at Retail

Current through Register Vol. 47, No. 3, July 24, 2024
A person engaged in selling illuminated signs, bulletins, or
				  other stationary signs (whether manufactured by that person or by others) to
				  users or consumers is selling tangible personal property at retail. The sales
				  price shall be taxable, even when the sales price of the sign includes a charge
				  for maintenance or repair service in addition to the charge for the
				  sign.
This rule is intended to implement Iowa Code sections
				  423.2(1)  and
				  423.5(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.20 - Sale, Transfer or Exchange of Tangible Personal Property or Taxable Enumerated Services Between Affiliated Corporations

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of the sale, transfer or exchange of tangible
				  personal property or taxable services among affiliated corporations, including
				  but not limited to a parent corporation to a subsidiary corporation, for a
				  consideration is subject to tax. A bookkeeping entry for an "account payable"
				  qualifies as consideration as well as the actual exchange of money or its
				  equivalent.
This rule is intended to implement Iowa Code section
				  423.1(50).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.20 - Sale, Transfer or Exchange of Tangible Personal Property or Taxable Enumerated Services Between Affiliated Entities

Current through Register Vol. 47, No. 3, July 24, 2024
The sales price of the sale, transfer or exchange of tangible
				  personal property or taxable services among affiliated entities, including but
				  not limited to a parent corporation to a subsidiary corporation, for a
				  consideration is subject to tax. A bookkeeping entry for an "account payable"
				  qualifies as consideration as well as the actual exchange of money or its
				  equivalent.
This rule is intended to implement Iowa Code section
				  423.1(50).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.21 - Mergers That Do Not Involve Taxable Sales of Tangible Personal Property or Services

Current through Register Vol. 47, No. 3, July 24, 2024
If title to or possession of tangible personal property or
				  ownership of services is transferred from one business to another pursuant to a
				  statutory merger, the transfer is not a "sale" in which the sales price is
				  subject to tax if all of the following circumstances exist:
(1) the merger is pursuant to
				statute;
(2) by the terms of that
				statute, the title or possession of property or services transferred passes
				from a merging business to a surviving business and not for any consideration;
				and
(3) the merging business is
				extinguished and dissolved the moment the merger occurs and, as a result of
				this dissolution, cannot receive any benefit from the merger.
EXAMPLE A: Nonaffiliated Corporations A and C enter into a
				  voluntary merger agreement governed by Iowa Code section
				  490.1106. A and C are separate
				  and independent, one from the other, and neither is a subsidiary of another
				  corporation. No officer of the one is an officer of the other. A and C
				  voluntarily negotiate an arms-length merger agreement, which results in the
				  transfer of A's assets to C and the dissolution of A. In return, A's
				  stockholders receive stock in C. The sales price of A's transfer of tangible
				  personal property to merged company C is not subject to sales or use
				  tax.
EXAMPLE B: Corporation H buys all the assets of Corporation
				  I, which include machinery, equipment, finished goods, and raw materials.
				  Corporation H pays cash for these assets. This transaction does involve the
				  sale of tangible personal property, and the sales price of the sale may be
				  subject to Iowa sales tax. However, 701-subrule 18.28(2) contains more
				  information concerning a casual sale exemption applicable to the liquidation of
				  a business.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 210 - Purchases by Businesses › Rule 701-210.22 - Railroad Rolling Stock

Current through Register Vol. 47, No. 3, July 24, 2024
Railroad rolling stock is that portion of railroad property
				  that is incapable of being affixed or annexed on any one place but is wholly
				  intended for movement on rails to transport persons or property whether for
				  hire or not for hire and includes materials and parts used therefor.
				  Locomotives, railroad cars, and materials and parts used therefore shall be
				  exempt from tax. This exemption includes maintenance-of-way equipment that is
				  used to transport persons or property. Also, fuel and lubricants used in
				  railroad rolling stock are materials used in railroad rolling stock and their
				  sales are exempt from tax. Enumerated services are not railroad rolling stock
				  and are not exempt from tax.
This rule is intended to implement Iowa Code section
				  423.3(71).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.1 - Definitions and Scope

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For purposes of this chapter:
"Persons engaged in the business of"
means
				  persons who offer the named service or services to the public or others in
				  exchange for consideration, regardless of whether such person offers the
				  service or services continuously, part-time, seasonally, or for short
				  periods.
"Repair"
includes the mending or renovation
				  of existing parts and the replacement of defective parts or subassemblies.
				  Repair does not include the installation of new parts or accessories that are
				  not replacements.
"Sales price"
means the same as defined in
				  Iowa Code section
				  423.1(51).
"Services"
means the same as defined in Iowa
				  Code section
				  423.1(54).
(2)
Scope.
Iowa imposes tax
				upon the sales price of rendering, furnishing, or performing at retail certain
				enumerated services, described in more detail in this chapter.
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 211 - Taxable Services › Rule 701-211.1 - Definitions and Scope

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For purposes of this chapter:
"Persons engaged in the business of"
means
				  persons who offer the named service or services to the public or others in
				  exchange for consideration, regardless of whether such persons offer the
				  service or services continuously, part-time, seasonally, or for short
				  periods.
"Repair"
includes the mending or renovation
				  of existing parts and the replacement of defective parts or subassemblies.
				  Repair does not include the installation of new parts or accessories that are
				  not replacements.
"Specified digital products"
means the same
				  as defined in Iowa Code section
				  423.1.
(2)
Scope.
Iowa imposes tax
				upon the sales price of rendering, furnishing, or performing at retail services
				listed in Iowa Code section
				423.2(6). Some
				of these services are described in more detail in this chapter.
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 211 - Taxable Services › Rule 701-211.2 - Interstate Commerce

Current through Register Vol. 47, No. 3, July 24, 2024
Services performed in interstate commerce are exempt from tax
				  if the imposition of tax would violate the United States or Iowa Constitution
				  or laws of the United States. Services performed on tangible personal property
				  are exempt from tax if those services are performed on property that the
				  retailer of the property transfers to a carrier for shipment to a point outside
				  Iowa, places in the United States mail or parcel post directed to a point
				  outside Iowa, or transports to a point outside Iowa by means of the retailer's
				  own vehicles and that is not thereafter returned to a point within Iowa, except
				  solely in the course of interstate commerce or transportation. This exemption
				  does not apply to services performed on property if the purchaser, the
				  consumer, or the agent of either a purchaser or consumer, other than a carrier,
				  takes physical possession of the property in Iowa. Iowa Code sections
				  423.3(1)
				   and
				  423.3(43)
				   contain more information.
This rule is intended to implement Iowa Code section
				  423.3(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.2 - Services Purchased for Resale

Current through Register Vol. 47, No. 3, July 24, 2024
Services purchased for resale are not subject to sales tax. A
				  service is purchased for resale when it is subcontracted by the person
				  contracted to perform the service. Tax imposed on services is collectible at
				  the time the service is complete even if the services are not purchased by the
				  ultimate beneficiary.
EXAMPLE 1: D owns an auto repair shop, and F brings an
				  automobile in to have the air conditioner fixed. D is unable to fix the unit,
				  so the car is sent to G, who is an air conditioning specialist. The sale of G's
				  service to D is a sale for resale by D to F, so there is no tax imposed. The
				  sale from D to F is subject to sales tax.
Example 2: R operates a retail farm implement dealership. R
				  accepts a motorboat as part consideration for a piece of farm equipment. R then
				  contracts with D to repair the motor on the boat. R does not normally sell
				  motorboats in the regular course of R's business. Therefore, the repair service
				  performed by D for R is subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.3(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.3 - Services Performed for Employers

Current through Register Vol. 47, No. 3, July 24, 2024
Services rendered, furnished, or performed for an "employer,"
				  as defined in Iowa Code section
				  422.4,
				  are not taxable.
This rule is intended to implement Iowa Code section
				  423.1(54).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.3 - Fur Storage and Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of storing fur for
				preservation and future use and refurbishing, repairing, and renovating fur,
				including the addition of new skins and furs, are selling a service subject to
				sales tax.
(2)
Definition.
For purposes of this rule:
"Fur"
includes both natural fur and
				  synthetic products resembling fur.
This rule is intended to implement Iowa Code section
				  423.2(6)
"u."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.4 - Services Purchased for Resale

Current through Register Vol. 47, No. 3, July 24, 2024
Services purchased for resale are not subject to sales tax. A
				  service is purchased for resale when it is subcontracted by the person
				  contracted to perform the service. Tax imposed on services is collectible at
				  the time the service is complete even if the services are not purchased by the
				  ultimate beneficiary.
EXAMPLE 1: X is a printer and enters into a contract with Y
				  to print 500 bulletins. X subcontracts the job to Z, who prints the 500
				  bulletins. Tax does not apply to the contract between X and Z since X purchased
				  the printing service from Z for resale to Y. The sale from X to Y is subject to
				  sales tax.
EXAMPLE 2: D owns an auto repair shop, and F brings an
				  automobile in to have the air conditioner fixed. D is unable to fix the unit,
				  so the car is sent to G who is an air conditioning specialist. The sale of G's
				  service to D is a sale for resale by D to F, so there is no tax imposed. The
				  sale from D to F is subject to sales tax.
EXAMPLE 3: K operates a test laboratory business. K agrees to
				  provide testing services to J. In the course of conducting the tests, K rents
				  equipment from M. In computing the fee that J has agreed to pay K for testing
				  services, K will include K's costs, including the taxable rental K paid to M in
				  rendering the testing services. Under these circumstances, K furnished J with
				  testing services and not with the equipment rental services, which M furnished
				  to K. K is the consumer of the equipment rental services that are not resold to
				  J, and J is the consumer of the testing services. Rule 701-288.3 (423) contains
				  more information regarding resale certificates.
EXAMPLE 4: R operates a retail farm implement dealership. R
				  accepts a motorboat as part consideration for a piece of farm equipment. R then
				  contracts with D to repair the motor on the boat. R does not normally sell
				  motorboats in the regular course of R's business. Therefore, the repair service
				  performed by D for R is subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.3(2).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.4 - Investment Counseling

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of counseling others relative
				  to investment in or on the disposition of property or rights, whether real,
				  personal, tangible, or intangible, and who charge for that counseling, are
				  selling a service subject to sales tax. This includes investment counseling
				  rendered, furnished, or performed by a trust department.
This rule is intended to implement Iowa Code section
				  423.2(6)
"e."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.5 - Alteration and Garment Repair

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of altering or repairing any
				  type of garment or clothing are selling a service subject to sales tax. This
				  includes services rendered, furnished, or performed by tailors, dressmakers,
				  furriers, and others engaged in similar occupations.
This rule is intended to implement Iowa Code section
				  423.2(6)
"a."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.5 - Bank and Financial Institution Service Charges

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
The service charges imposed by financial institutions
				relating to a depositor's checking account are subject to sales tax. If the
				same service is performed by a financial institution relating to an account
				that does not qualify as a checking account, the service charge imposed by the
				financial institution is not subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Bank"
means an institution empowered to do
				  all banking business, including issue negotiable notes, discount notes, receive
				  deposits payable on demand, and buy and sell bills of exchange. Savings and
				  loan associations and other financial institutions not commonly considered to
				  be banks do not fall within the meaning of a bank.
"Checking account"
means an account on which
				  withdrawals may be made from the account via a written instrument, including
				  but not limited to a check, draft, or negotiable order of withdrawal (NOW).
				  Whether or not an account pays interest does not determine whether an account
				  qualifies as a checking account. The term "checking account" is characterized
				  by its general meaning rather than a technical definition, and other types of
				  accounts not described in this rule may qualify as checking accounts.
				  Certificates of deposit do not qualify as checking accounts.
"Financial institutions"
means the same as
				  defined in Iowa Code section
				  423.2(6)
"f."
(3)
Checking account charges.
All charges relating to a checking
				account are subject to sales tax, including but not limited to charges for the
				following:
a. Withdrawals made by check or
				bank card.
b. Nonproprietary
				automatic teller machine (ATM) transactions.
c. Transferring funds from one account to
				another (if billed to a checking account).
d. Stop payment.
e. Debit card replacement.
f. Copy and research.
g. Bill payment.
h. Returned deposit items.
i. Issuance of a certified check, drawn from
				a particular account.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.6 - Dry Cleaning, Pressing, Dyeing and Laundering

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of dry cleaning, pressing,
				  dyeing, or laundering services are selling a service subject to sales tax.
				  Self-pay washers and dryers are excluded from this rule.
This rule is intended to implement Iowa Code section
				  423.2(6)
"o."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.6 - Barber and Beauty

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of barbering and beauty are
				selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Barbering"
means the same as defined in
				  Iowa Code section 157.1.
"Beauty"
means the same as "cosmetology" and
				  "esthetics" as those terms are defined in Iowa Code section
				  157.1.
(3)
Sales tax permits.
a. Each barber, beauty or other
				beautification shop or establishment shall receive only one permit and remit
				tax as one enterprise when operated under a common management.
b. When an operator leases space and is an
				independent operator, the lessee shall notify the department and secure a sales
				tax permit whereby the lessee will be responsible directly for the sales tax
				due. In order to be considered independent, the lessee must also be independent
				from the lessor for the purposes of withholding income tax, unemployment
				compensation, and social security taxes.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.7 - Sewing and Stitching

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of sewing and stitching are
				  selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"au."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.7 - Photography and Retouching

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Definitions.
For purposes of this rule:
"Photography"
means the art or process of
				  capturing or producing still or moving images, films, or videos using any
				  device designed to record or capture images, film, or video. Taxable sales
				  associated with photography services include but are not limited to sitting or
				  photoshoot fees and fees relating to taking or producing photographs or videos,
				  including editing.
"Retouching"
means the alteration,
				  restoration, or renovation of a picture, film, video, image, artwork, likeness,
				  or design.
(2)
In
				general.
The sales price of photography services and retouching
				services are taxable regardless of whether the service results in the
				production of tangible personal property or specified digital products. A
				deduction shall not be allowed for the expenses incurred by the photographer,
				such as rental of equipment or salaries or wages paid to assistants or models,
				whether or not the expenses are itemized in billings to customers.
EXAMPLE 1: Standalone photography service. X operates a
				  photography business where customers can purchase a half-hour photoshoot
				  session for $50 and may purchase physical or electronic copies of any
				  photographs taken during the photoshoot for $10 each. Y purchases a half-hour
				  photoshoot from X for $50; however, after viewing the images, Y decides not to
				  purchase any copies of any of the photographs. X must collect and remit sales
				  tax and any applicable local option tax on $50, the cost of the photography
				  service, even though Y decided not to purchase any of the resulting
				  photographs.
EXAMPLE 2: Photography service and sale of photographs. Same
				  facts as Example 1, except that Y decides to purchase ten photographs for $10
				  each. X must collect and remit sales tax and any applicable local option tax on
				  $150, the total cost of the $50 photography service and the $100 cost of the
				  ten photographs. Here, the photography service is taxable and the photographs
				  are taxable as the sale of tangible personal property if they are delivered in
				  hard copy or as the sale of specified digital products if they are delivered
				  electronically.
(3)
Tax not applicable.
Tax shall not apply to the sales price of
				tangible personal property to photographers and photostat producers that
				becomes an ingredient or component part of photographs or photostat copies
				sold, such as mounts, frames and sensitized paper; but tax shall apply to the
				sales price of materials to photographers or producers that are used in the
				processing of photographs or photostat copies.
(4)
Sourcing.
More
				information about how various aspects of photography services may be sourced is
				available in 701-subrule 205.2(1).
This rule is intended to implement Iowa Code section
				  423.2(6)
"bo"
and
"bp."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.8 - Shoe Repair and Shoeshine

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of repairing or shining any
				  type of footwear including but not limited to shoes, boots, and sandals are
				  selling a service subject to sales tax.
This rule is intended to implement Iowa Code section
				  423.2(6)
"av."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.8 - Household Appliance, Television, and Radio Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing household
				appliances, television sets, or radio sets are selling a service subject to
				sales tax.
(2)
Definition.
For purposes of this rule:
"Household appliances"
includes all
				  mechanical devices normally used in the home, whether or not the appliances are
				  actually used in the home.
This rule is intended to implement Iowa Code section
				  423.2(6)
"y."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.9 - Furniture, Rug, and Upholstery Repair and Cleaning

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing, restoring,
				renovating, or cleaning furniture, rugs, or upholstery are selling a service
				subject to sales tax.
(2)
Definitions.
For purposes of this rule:
"Furniture"
includes all indoor and outdoor
				  furnishings.
"Rugs"
includes all types of rugs and
				  carpeting.
"Upholstery"
includes all materials used to
				  stuff or cover any piece of furniture.
This rule intended to implement Iowa Code section
				  423.2(6)
"t."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.10 - Fur Storage and Repair

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of storing fur for
				preservation and future use and refurbishing, repairing, and renovating fur,
				including the addition of new skins and furs, are selling a service subject to
				sales tax.
(2)
Definition.
For purposes of this rule:
"Fur"
includes both natural fur and
				  synthetic products resembling fur.
This rule is intended to implement Iowa Code section
				  423.2(6)
"u."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.10 - Machine Repair of All Kinds

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of repairing machines of all
				kinds are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Machine"
means a mechanical device or
				  combination of mechanical powers and devices used to perform some function and
				  produce a certain result or effect. Machines include devices that have moving
				  parts, are operated by hand, and are powered by a motor, engine, or other form
				  of energy.
(3)
Musical instruments.
For purposes of this rule, a musical
				instrument does not constitute a machine.
EXAMPLE: Person A owns an electric piano and an acoustic
				  upright piano. Both pianos require repairs; the electric piano needs a new
				  power cord, and the acoustic piano needs keys replaced. The electric piano
				  repair would be taxable under 701-subrule 219.13(6). The repair to the acoustic
				  piano is not taxable.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ae."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.11 - Investment Counseling

Current through Register Vol. 47, No. 3, July 24, 2024
Persons engaged in the business of counseling others relative
				  to investment in or on the disposition of property or rights, whether real,
				  personal, tangible, or intangible, and who charge for that counseling, are
				  selling a service subject to sales tax. This includes investment counseling
				  rendered, furnished, or performed by a trust department.
This rule is intended to implement Iowa Code section
				  423.2(6)
"e."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.11 - Oilers and Lubricators

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of oiling, changing oil in,
				lubricating, or greasing vehicles and machines of all types are selling a
				service subject to sales tax.
(2)
Definition.
For purposes of this rule:
"Machine"
includes those items with moving
				  parts or powered by a motor or engine or other form of energy. "Machine" also
				  includes heavy equipment vehicles or implements, whether such equipment
				  functions in a state of rest or a state of motion.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ah."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.12 - Bank and Financial Institution Service Charges

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
The service charges imposed by financial institutions
				relating to a depositor's checking account are subject to sales tax. If the
				same service is performed by a financial institution relating to an account
				that does not qualify as a checking account, the service charge imposed by the
				financial institution is not subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Bank"
means an institution empowered to do
				  all banking business, including issue negotiable notes, discount notes, receive
				  deposits payable on demand, and buy and sell bills of exchange. Savings and
				  loan associations and other financial institutions not commonly considered to
				  be banks do not fall within the meaning of a bank.
"Checking account"
means an account on which
				  withdrawals may be made from the account via a written instrument, including
				  but not limited to a check, draft, or negotiable order of withdrawal (NOW).
				  Whether or not an account pays interest does not determine whether an account
				  qualifies as a checking account. The term "checking account" is characterized
				  by its general meaning rather than a technical definition, and other types of
				  accounts, not described in this rule, may qualify as checking accounts.
				  Certificates of deposits do not qualify as checking accounts.
"Financial institutions"
means the same as
				  defined in Iowa Code section
				  423.2(6)
"f."
(3)
Checking account charges.
All charges relating to a checking
				account are subject to sales tax, including but not limited to charges for the
				following:
a. Withdrawals made by check or
				bank card.
b. Nonproprietary
				automatic teller machine (ATM) transactions.
c. Transferring funds from one account to
				another (if billed to a checking account).
d. Stop payment.
e. Debit card replacement.
f. Copy and research.
g. Bill payment.
h. Returned deposit items.
i. Issuance of a certified check, drawn from
				a particular account.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.12 - Parking Facilities

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of operating a parking
				facility for a fee are selling a service subject to sales tax.
(2)
Definition.
For purposes
				of this rule:
"Parking facility"
means any place that is
				  used for parking a vehicle for consideration. It is irrelevant whether the
				  charge is by the hour, day, month, or any other period of time.
This rule is intended to implement Iowa Code section
				  423.2(6)
"ak."
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 211 - Taxable Services › Rule 701-211.13 - Barber and Beauty

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
In
				general.
Persons engaged in the business of barbering and beauty are
				selling a service subject to sales tax.
(2)
Definitions.
For
				purposes of this rule:
"Barbering"
means the same as defined in
				  Iowa Code section
				  158.1.
"Barbershop"
means the same as defined in
				  Iowa Code section
				  158.1.
"Beauty"
means the same as "cosmetology" and
				  "esthetics" as those terms are defined in Iowa Code section
				  157.1.
(3)
Sales tax
				permits.
a. Each barber, beauty or
				other beautification shop or establishment shall receive only one permit and
				remit tax as one enterprise when operated under a common management.
b. When an operator leases space and is an
				independent operator, the lessee shall notify the department and secure a sales
				tax permit whereby the lessee will be responsible directly for the sales tax
				due. In order to be considered independent, the lessee must also be independent
				from the lessor for the purposes of withholding income tax, unemployment
				compensation, and social security taxes.