Section 701.107.7. Special rules regarding utility payments.

Delivery of gas and water occurs and the services of electricity, heat, communication, and cable television are rendered, furnished, or performed at the address of the subscriber who is billed for the purchase of this property or services. If a telephone subscriber with an address in a local option service tax county uses a telephone credit card within Iowa but outside that county to make an intrastate telephone call, billings to the subscriber’s number within the local option service tax county are subject to local option tax.

Example.  Assume the whole of Polk County, but no other county in Iowa, has a local option service tax. Mrs. Adams lives in Polk County and has a telephone credit card. While staying at a Fort Dodge hotel, Mrs.          Adams uses a telephone credit card to call a number in Cedar Rapids. The charge for this use is billed to Mrs.         Adams’ number in Polk County. The amount of the charge is subject to Polk County local option service tax.