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Office of the Revisor of Statutes

Office of the Revisor of Statutes

Revisor IDR-04537
Rule TypePermanent
AgencyDepartment of Revenue
Rule TitleSales and Use Taxes; Returns and Records
Rule Status
Action Date Document State Register
Statement of Need and Reasonableness September 20, 2021 SONAR-04537
Hearing - Dual Notice September 27, 2021 RD-04537-1
Vol. 46, Pg. 317
Other October 13, 2021 OAH-04537
Notice of Hearing December 20, 2021 Vol. 46, Pg. 727

Hearing date changed to February 17, 2022
Approved by ALJ/OAH March 30, 2022
Filed with Secretary of State April 15, 2022 SOS-222959
Adoption with Modifications May 09, 2022 Vol. 46, Pg. 1308
Effective Date May 16, 2022
Rules Affected
Chapter 8130: SALES AND USE TAXES
8130.7500, 8130.7501
Statutory Authority
297A.77 Collection Of Sales And Use Taxes.

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