Iowa Admin. Code r. 701-206.1

Current through Register Vol. 47, No. 6, September 18, 2024

Rule 701-206.1 - Taxability of bundled transactions

The sales price of a bundled transaction is subject to tax. For purposes of this rule, products include tangible personal property, services, and specified digital products and exclude real property and services to real property.

Iowa Admin. Code r. 701-206.1

Renumbered from 701-216.1 by IAB September 7, 2022/Volume XLV, Number 5, effective 10/12/2022

Adopted by IAB July 24, 2024/Volume XLVII, Number 3, effective 8/28/2024