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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.23 - Sellers’ agreements.

Universal Citation: IA Code § 423.23 (2017)
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1 STREAMLINED SALES AND USE TAX ACT, §423.23 423.23 Sellers’ agreements. Agreements between competing sellers, or the adoption of appropriate rules and regulations by organizations or associations of sellers to provide uniform methods for adding sales or use tax or the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, are expressly authorized and shall be held not in violation of chapter 553 or other antitrust laws of this state. The director shall cooperate with sellers, organizations, or associations in formulating agreements and rules. 2003 Acts, 1st Ex, ch 2, §116, 205 Referred to in §99G.30A, §321.105A, §423.57, §423A.6, §423B.6, §423C.4, §423D.4 Wed Feb 08 03:45:21 2017 Iowa Code 2017, Section 423.23 (12, 0)
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