Iowa Code
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.11 - Agreement requirements.

423.11 Agreement requirements.
The director shall not enter into the agreement unless the agreement requires each state to abide by the following requirements:
1. Uniform state rate. The agreement must set restrictions to achieve more uniform state rates through the following:
a. Limiting the number of state rates.
b. Limiting the application of maximums on the amount of state tax that is due on a transaction.
c. Limiting the application of thresholds on the application of state tax.
2. Uniform standards. The agreement must establish uniform standards for the following:
a. The sourcing of transactions to taxing jurisdictions.
b. The administration of exempt sales.
c. The allowances a seller can take for bad debts.
d. Sales and use tax returns and remittances.
3. Uniform definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.
4. Central registration. The agreement must provide a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all member states.
5. No nexus attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the member states must not be used as a factor in determining whether the seller has nexus with a state for any tax.
6. Local sales and use taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:
a. Restricting variances between the state and local tax bases.
b. Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes must not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.
c. Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.
d. Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.
7. Monetary allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers.
8. State compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while a member.
9. Consumer privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.
10. Advisory councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with in the administration of the agreement.
2003 Acts, 1st Ex, ch 2, §104, 205
Referred to in §423.1

Structure Iowa Code

Iowa Code

Title X - FINANCIAL RESOURCES

Chapter 423 - STREAMLINED SALES AND USE TAX ACT

Section 423.1 - Definitions.

Section 423.2 - Tax imposed.

Section 423.2A - Deposit and transfer of revenues.

Section 423.3 - Exemptions.

Section 423.4 - Refunds.

Section 423.5 - Imposition of tax.

Section 423.6 - Exemptions.

Section 423.7 - Title.

Section 423.7A - Motor vehicle lease tax.

Section 423.8 - Legislative finding and intent.

Section 423.9 - Authority to enter agreement — representatives on governing board.

Section 423.9A - Iowa streamlined sales tax advisory council.

Section 423.10 - Relationship to state law.

Section 423.11 - Agreement requirements.

Section 423.12 - Limited binding and beneficial effect.

Section 423.13 - Purpose of this subchapter.

Section 423.13A - Administration — effectiveness of agreements with retailers.

Section 423.14 - Sales and use tax collection.

Section 423.14A - Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities.

Section 423.14B - Sales and use tax reporting requirements — penalties.

Section 423.15 - General sourcing rules.

Section 423.16 - Transactions to which the general sourcing rules do not apply.

Section 423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment.

Section 423.18 - Multiple points of use exemption forms.

Section 423.19 - Direct mail sourcing.

Section 423.20 - Telecommunications service sourcing.

Section 423.21 - Bad debt deductions.

Section 423.22 - Taxation in another state.

Section 423.23 - Sellers’ agreements.

Section 423.24 - Absorbing tax prohibited.

Section 423.24A - Reimbursement for the primary road fund.

Section 423.25 - Director’s power to adopt rules.

Section 423.26 - Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration.

Section 423.26A - Manufactured housing — collection of use tax — certificate of title.

Section 423.27 - Motor vehicle lease tax.

Section 423.28 - Sales tax report — deduction.

Section 423.29 - Collections by sellers.

Section 423.30 - Foreign sellers not registered under the agreement.

Section 423.31 - Filing of sales tax returns and payment of sales tax.

Section 423.32 - Filing of use tax returns and payment of use tax.

Section 423.33 - Liability of persons for payment of sales or use tax.

Section 423.34 - Liability of user.

Section 423.34A - Exclusion from liability for purchasers.

Section 423.35 - Posting of bond to secure payment.

Section 423.36 - Permits required to collect sales or use tax — applications — revocation.

Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period.

Section 423.38 - Judicial review.

Section 423.39 - Service of notices.

Section 423.40 - Penalties — offenses — limitation.

Section 423.41 - Books — examination.

Section 423.42 - Statutes applicable.

Section 423.43 - Deposit of revenues.

Section 423.44 - Reimbursement for primary road fund.

Section 423.45 - Refunds — exemption certificates.

Section 423.46 - Rate and base changes— liability for failure to collect.

Section 423.47 - Refunds and credits.

Section 423.48 - Responsibilities and rights of sellers registered under the agreement.

Section 423.49 - Return requirements — electronic filing.

Section 423.50 - Remittance of funds.

Section 423.51 - Administration of exemptions.

Section 423.52 - Relief from liability for sellers and certified service providers.

Section 423.53 - Bad debts and model 1 sellers.

Section 423.54 - Amnesty for registered sellers.

Section 423.55 - Databases.

Section 423.56 - Confidentiality and privacy protections under model 1.

Section 423.57 - Statutes applicable.

Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.