There is a newer version of the Iowa Code
2013 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. Repealed by 2003 Acts, 1st Ex, ch 2, § 151, 205. See § 423.26.
- 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. Repealed by 2007 Acts, ch 179, § 9.
- 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. Repealed by 2003 Acts, 1st Ex, ch 2, § 151, 205. See § 321.145.
- 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. Repealed by 2008 Acts, ch 1113, § 46. See § 423.26.
- 423.28 Sales tax report — deduction. Repealed by 2012 Acts, ch 1110, §23.
- 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. Repealed by 2008 Acts, ch 1113, § 123. See § 321.145.
- 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.
Disclaimer: These codes may not be the most recent version. Iowa may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.