The Iowa Department of Revenue rescinded and adopted a new Chapter 218 on sales and use tax related to sales and services of vehicles. The revisions removed portions of the rules that were obsolete, unnecessary, or duplicative of statutory language. The revision also contains rules that previously existed in other chapters that fit better with the subject matter contained in Chapter 218. [Iowa Dep’t of Revenue, Regs. Sections 701—218.1 et al., 03/06/24 Iowa Admin. Bull.]
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