CIOX HEALTH, LLC

Petitioner, a healthcare information and record management company, sought a determination on the taxability of the records requests it fulfills for healthcare providers made by patients, their attorneys, or representatives pursuant to Iowa Code section 622.10. The Director determined and held that those record requests made pursuant to Iowa Code section 622.10 are exempt from sales tax under Iowa Code section 423.3(96) and 622.10(6). The taxability of other types of record requests or services the petitioner provides are not the subject of this declaratory order, nor was any determination about the applicability of other agency’s Administrative Code rules made. Further, any part of the determinations made in the 2003 Smart Document Solutions declaratory order that conflict with this order or the provisions in sections 423.3(96) and 622.10(6) are not controlling as the 2003 order was decided before those Iowa Code sections were enacted.