701—284.27(422,423) Statewide notification center service exemption. On and after January 1, 1995, taxable services rendered, furnished or performed by a statewide notification center established under Iowa Code section 480.3 which provides notice to operators of underground facilities who excavate in the area of these facilities are exempt from tax. This exemption is also applicable to taxable services rendered, furnished, or performed by any vendor selected by the board of directors of the statewide notification center to provide notification services.
This rule is intended to implement Iowa Code section 422.45 as amended by 1995 Iowa Acts, House File 550.
[Editorial change: IAC Supplement 11/2/22]