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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.

Universal Citation: IA Code § 423.58 (2017)
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1 STREAMLINED SALES AND USE TAX ACT, §423.58 423.58 Collection, permit, and tax return exemption for certain out-of-state businesses. Notwithstanding sections 423.14, 423.29, 423.31, 423.32, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2). 2016 Acts, ch 1095, §11, 14 NEW section Wed Feb 08 03:45:30 2017 Iowa Code 2017, Section 423.58 (0, 0)
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