Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement

The purpose of this rulemaking is to readopt Chapter 204. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete or unnecessary or that duplicate statutory language. Chapter 204 contains rules interpreting the Uniform Sales and Use Tax Act Administration and additional rules necessary to maintain compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and help the public understand tax policies that Iowa has adopted as part of implementing the SSUTA.