Iowa DOR Adopts Regulations Adding Computer Peripherals to Existing Sales Tax Exemption

The Iowa Department of Revenue July 28 adopted regulations relating to computer peripherals. The regulations include measures: 1) adding “computer peripherals” to an existing sales and use tax exemption in the Iowa Code; and 2) updating implementation references throughout the chapter that were out of date since sales tax was moved out of the state code. The regulations take effect Sept. 1. [Iowa Dep’t of Revenue, Regs. Sections 701—230.2(423) et al., 07/28/21 Iowa Admin. Bull.]

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