[2013 | Keywords: Sales Tax, Service] A local sales and service tax may be imposed by a jurisdiction on the gross receipts taxed by the state. A local sales and service tax shall be imposed on the same basis as the state sales and service tax and may not be imposed on the sale of...…
[2013 | Keywords: Iowa Legislation, Sales Tax, Service] Service Call Fees Service call fees: Flat fee is taxable (due to being based on labor charge), whereas a mileage charge ($.00/mile) or trip fee is not taxable. Trip fee must be based on distance. Handling Charge Now Exempt In Iowa, delivery charges are exempt from sales...…
[ 2008; R-2013 | Keywords: Iowa Legislation, Sales Tax, Service] A question came up after the sales tax breakout session at the annual meeting regarding interstate commerce and sales tax on equipment serviced at an Iowa dealership. The particular question was, do we charge Iowa sales tax if an Iowa dealer picks up equipment from...…
