CHAPTER 216
EVENTS, AMUSEMENTS, AND OTHER RELATED ACTIVITIES
701—216.1(423) Athletic events. The sales price from the sale of tickets or admissions to athletic events occurring in the state of Iowa and sponsored by educational institutions, without regard to the use of the proceeds from such sales, shall be subject to tax, except when the events are sponsored by elementary and secondary educational institutions.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]
This rule is intended to implement Iowa Code section 423.2(3).
[Filed ARC 6508C (Notice ARC 6400C, IAB 7/13/22), IAB 9/7/22, effective 10/12/22]