Iowa Administrative Rules (Last Updated: December 07, 2016) |
Department 701. Revenue Department |
Chapter 224. TELECOMMUNICATION SERVICES |
Section 701.224.1. Taxable telecommunication service and ancillary service. |
Section 701.224.2. Definitions. |
Section 701.224.3. Imposition of tax. |
Section 701.224.4. Exempt from the tax. |
Section 701.224.5. Bundled transactions in telecommunication service. |
Section 701.224.6. Sourcing telecommunication service. |
Section 701.224.7. General billing issues. |
Section 701.224.8. Prepaid wireless E911 surcharge. |
Section 701.224.9. State sales tax exemption for central office equipment and transmission equipment. |