701—210.18(423) Explosives used in mines, quarries and elsewhere. A person engaged in the business of selling explosives to miners, quarries or others shall be subject to sales tax on the sales price from the sale of such property at retail in Iowa. The purchaser shall be liable for use tax upon all purchases for use in Iowa not subject to sales tax. Linwood Stone Products Company v.	State Department of Revenue, Iowa, 175 N.W.2d 393 (1970).
This rule is intended to implement Iowa Code sections 423.2(1) and 423.5(1).
[ARC 6508C, IAB 9/7/22, effective 10/12/22]