There is a newer version of the Iowa Code
2011 Iowa Code
TITLE X FINANCIAL RESOURCES
SUBTITLE 1 REVENUES AND FINANCIAL MANAGEMENT
CHAPTER 423 STREAMLINED SALES AND USE TAX ACT
- 423.1 Definitions.
- 423.2 Tax imposed.
- 423.3 Exemptions.
- 423.4 Refunds.
- 423.5 Imposition of tax.
- 423.6 Exemptions.
- 423.7 Title.
- 423.7A Motor vehicle lease tax.
- 423.8 Legislative finding and intent.
- 423.9 Authority to enter agreement — representatives on governing board.
- 423.9A Iowa streamlined sales tax advisory council.
- 423.10 Relationship to state law.
- 423.11 Agreement requirements.
- 423.12 Limited binding and beneficial effect.
- 423.13 Purpose of this subchapter.
- 423.14 Sales and use tax collection.
- 423.15 General sourcing rules.
- 423.16 Transactions to which the general sourcing rules do not apply.
- 423.17 Sourcing rules for various types of leased or rented equipment which is not transportation equipment.
- 423.18 Multiple points of use exemption forms.
- 423.19 Direct mail sourcing.
- 423.20 Telecommunications service sourcing.
- 423.21 Bad debt deductions.
- 423.22 Taxation in another state.
- 423.23 Sellers’ agreements.
- 423.24 Absorbing tax prohibited.
- 423.24A Reimbursement for the primary road fund.
- 423.25 Director’s power to adopt rules.
- 423.26 Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration.
- 423.26A Manufactured housing — collection of use tax — certificate of title.
- 423.27 Motor vehicle lease tax.
- 423.28 Sales tax report — deduction.
- 423.29 Collections by sellers.
- 423.30 Foreign sellers not registered under the agreement.
- 423.31 Filing of sales tax returns and payment of sales tax.
- 423.32 Filing of use tax returns and payment of use tax.
- 423.33 Liability of persons other than retailers for payment of sales or use tax.
- 423.34 Liability of user.
- 423.34A Exclusion from liability for purchasers.
- 423.35 Posting of bond to secure payment.
- 423.36 Permits required to collect sales or use tax — applications — revocation.
- 423.37 Failure to file sales or use tax returns — incorrect returns.
- 423.38 Judicial review.
- 423.39 Service of notices.
- 423.40 Penalties — offenses — limitation.
- 423.41 Books — examination.
- 423.42 Statutes applicable.
- 423.43 Deposit of revenues.
- 423.44 Reimbursement for primary road fund.
- 423.45 Refunds — exemption certificates.
- 423.46 Rate and base changes — liability for failure to collect.
- 423.47 Refunds and credits.
- 423.48 Responsibilities and rights of sellers registered under the agreement.
- 423.49 Return requirements — electronic filing.
- 423.50 Remittance of funds.
- 423.51 Administration of exemptions.
- 423.52 Relief from liability for sellers and certified service providers.
- 423.53 Bad debts and model 1 sellers.
- 423.54 Amnesty for registered sellers.
- 423.55 Databases.
- 423.56 Confidentiality and privacy protections under model 1.
- 423.57 Statutes applicable.
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