Petitioner, a self-storage facility, requested a declaratory order to determine the taxability of: (1) the rental of a self-storage unit, (2) certain other property and services related to the rental of such a unit, (3) rentals of airplane hangars and RV storage, and (4) storage units provided to tenants by apartment complexes. The Petition also inquired as to the validity of certain portions of Iowa Administrative Code rule 701—26.78. The Director refused to issue a Declaratory Order because the questions presented would be more property resolved through other proceedings and the information provided was insufficient upon which to issue an order.
2022-11-04