(1996) Iowa Sales Use Tax on Services, 1996. Revenue, Department of
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iowa_sales_use_tax_services_1996_OCR_.pdf File Size:1MB |
Abstract
Iowa state sales/use tax is collected by the retailer from the buyer. Unlike tangible personal property, which is subject to sales/ use tax unless specifically exempted by Iowa law, services are subject to sales/ use tax only when specified by Iowa law. Iowa sales tax is due when the taxable service is rendered, furnished or performed. The Iowa use tax complements the Iowa state sales tax. Generally, when a taxable service is purchased or obtained outside of Iowa for use in Iowa, it is subject to Iowa use tax.
| Item Type: | Departmental Report |
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| Keywords: | taxes, wages, tax specialist, revenue, finance, sales use tax |
| Subjects: | Business and industry > Employment Business and industry > Employment > Unemployment Business and industry > Employment > Wages and salaries Government finance and taxes Government finance and taxes > Government revenues > Taxes Transportation > Automobiles |
| ID Code: | 45490 |
| Deposited By: | Margaret Barr |
| Deposited On: | 15 Aug 2023 16:23 |
| Last Modified: | 15 Aug 2023 16:23 |
| URI: | https://publications.iowa.gov/id/eprint/45490 |