701—12.10 (423) Audit limitation for certain services.
	 12.10(1) Definitions. For purposes of this rule, the following definitions shall govern:
“Landscaping” means the same as defined in rule 701—26.61(423).
“Lawn care” means the same as defined in rule 701—26.61(423).
“Tree trimming and removal” means the same as defined in rule 701—26.66(423).
	 12.10(2) Audit limitation for lawn care, landscaping, and tree trimming and removal services. Notwithstanding any other provision of the Iowa Code to the contrary, the department shall not attempt to collect delinquent sales tax or use tax on a transaction involving the furnishing of lawn care, landscaping, or tree trimming and removal services which occurred more than five years prior to the date of an audit. The date an audit will begin is when the department presents notification that the person is being contacted for an audit.
This rule is intended to implement Iowa Code section 423.31 as amended by 2008 Iowa Acts, Senate File 2428, section 23.