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This e-mail service from the Iowa Department of Revenue provides a brief update of new items added to the Iowa Tax Research Library.
WHAT'S NEW -- A brief description of the addition follows. Visit the What's New section of the Iowa Tax Research Library to access the full document.
Date Updated: 10-30-2019
Tax Type: Sales and Use Tax
CJ HEALTH INC. D/B/A/ CYCLEBAR JORDAN CREEK (DO) (2019)
Petitioner, a franchisee of an indoor stationary fitness cycling franchise, inquired whether the membership fees to the cycling studio were subject to sales and tax. The Director found that the membership fees were subject to sales tax as commercial recreation under Iowa Code section 423.2(6)(v) and rule 701-26.24.
The mission of the Iowa Department of Revenue is to serve Iowans and support state government by collecting all taxes required by law, but no more.
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