Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 17. EXEMPT SALES |
Section 701.17.17. Beverage container deposits.
Latest version.
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Tax shall not apply to beverage container deposits. This rule is also applicable to all mandatory beverage container deposits required under the provisions of Iowa Code chapter 455C including deposits on items sold through vending machines.
This rule is intended to implement Iowa Code chapter 455C.