701—210.11(423) News distributors and magazine distributors. News distributors and magazine distributors engaged in intrastate sales of magazines and periodicals in Iowa to vendors that are engaged in part-time distribution of such magazines are deemed to be making sales at retail. The sales price of such sales shall be subject to sales tax.
This rule is intended to implement Iowa Code section 423.2.
[ARC 6508C, IAB 9/7/22, effective 10/12/22]