Details
| As a member of the streamlined sales and use tax agreement, Iowa must periodically update its administration of the sales and use taxes in order to remain in compliance. The bill makes changes to the uniform sales and use tax administration Act in Code chapter 423 to conform to the terms of the agreement. Many of the changes involve sourcing of taxable services defining that the service is received at the location of the first use of the service. |
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Effective 7-1-11. |
