Telecommunication Services

The purpose of the rulemaking is to rescind Chapter 217 and adopt a new Chapter 217. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The chapter describes the Department’s interpretation of the underlying statute to help the public understand the taxability of telecommunication services. The chapter also contains definitions necessary for the State to maintain compliance with the Streamlined Sales and Use Tax Agreement.

Effective Date

Source URL: https://tax.iowa.gov/node/5646