Petitioner, a franchise dealer, requested a declaratory order to determine whether cleaning and maintenance services provided by another entity, which is under audit, are taxable as janitorial services pursuant to Iowa Code section 423.2(6) and Iowa Administrative Code rule 701—211.37(423). The Director refused to issue a Declaratory Order because the question presented is the subject of an audit of another entity and an order would determine the legal rights, duties, or responsibilities of this third party. Furthermore, the question presented could be more properly resolved through other proceedings
2023-10-30