Iowa: True Object of Lab Testing Service Involving Tangible Personal Property is Nontaxable Service

In a declaratory order involving a company providing genetic testing and analysis and ancestral/health history reports to individuals nationwide, the Iowa Department of Revenue held that the sale of these human testing services and the underlying test kits are not a bundled transaction for Iowa sales and use tax purposes, because the testing is the true object of the transaction.

Source Deloitte

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