1961. Taxation of Merchandise Inventory.

(1961) 1961. Taxation of Merchandise Inventory. Legislative Services Agency (Legislative Service Bureau)

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Abstract

Iowa Legislative Research Bureau, Bulletin No. 26, January, 1961. Merchandise held for resale by a merchant, his inventory, is subject to the personal property tax in Iowa at the same rate of tax as real estate in each taxing jurisdiction. This report discusses the assessment of inventories, other proposals for taxing merchant's personal property and how some other states tax inventories.

Item Type: Departmental Report
Keywords: Taxation, Merchants, Tax Rates.
Subjects: Government finance and taxes > Government revenues > Taxes > Business taxes
Government finance and taxes > Government revenues > Taxes > Tax laws
Laws and regulations
ID Code: 28940
Deposited By: Amy Rollinger
Deposited On: 18 Dec 2018 15:14
Last Modified: 18 Dec 2018 15:14
URI: http://publications.iowa.gov/id/eprint/28940