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Post details: Iowa --Sales and Use Tax: Data Center Business Exemption and Other Changes Enacted
06/04/09
Iowa --Sales and Use Tax: Data Center Business Exemption and Other Changes Enacted
CCH (cch.taxgroup.com) reports:
Iowa Gov. Chet Culver has signed legislation that, among other things: (1) enacts a new sales and use tax exemption for data center businesses; (2) enacts a sales and use tax exemption for nonprofit youth athletic groups; (3) amends the sales tax rebate available to owners or operators of an automobile racetrack facility; (4) limits the casual sale exemption by excluding certain all-terrain vehicles; and (5) amends the definition of "lodging" for purposes of the hotel and motel tax.
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