Iowa Code
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.7A - Motor vehicle lease tax.

423.7A Motor vehicle lease tax. Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See §423.26.

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.