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Get Ch 235, P.1 Revenue 701 Iac 3/15/06 Chapter 235 Rebate Of ... - Legis Iowa

Of Iowa state sales tax may be made to the owner or operator of a sanctioned automobile racetrack facility as defined in this rule for sales occurring on or after January 1, 2006, and ending June 30, 2016. This rebate program should be viewed as a pilot project as a means to increase tourism in the state. Qualifying rebates are for state sales tax only. Local option taxes are not subject to rebate under this program. 235.1(1) Definitions. For the purpose of this program, the following definition.

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