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Section 423.1 - Definitions. - 423.1 Definitions. As used in this chapter the following words,...
Section 423.2 - Tax imposed. - 423.2 Tax imposed. 1. There is imposed a tax of...
Section 423.2A - Deposit and transfer of revenues. - 423.2A Deposit and transfer of revenues. 1. a. All revenues...
Section 423.3 - Exemptions. - 423.3 Exemptions. There is exempted from the provisions of this...
Section 423.4 - Refunds. - 423.4 Refunds. 1. a. For purposes of this subsection, a...
Section 423.5 - Imposition of tax. - 423.5 Imposition of tax. 1. Except as provided in paragraph...
Section 423.6 - Exemptions. - 423.6 Exemptions. The use in this state of the following...
Section 423.7 - Title. - 423.7 Title. This subchapter shall be known and may be...
Section 423.7A - Motor vehicle lease tax. - 423.7A Motor vehicle lease tax. Repealed by 2003 Acts, 1st...
Section 423.8 - Legislative finding and intent. - 423.8 Legislative finding and intent. 1. The general assembly finds...
Section 423.9 - Authority to enter agreement — representatives on governing board. - 423.9 Authority to enter agreement — representatives on governing board....
Section 423.9A - Iowa streamlined sales tax advisory council. - 423.9A Iowa streamlined sales tax advisory council. 1. An Iowa...
Section 423.10 - Relationship to state law. - 423.10 Relationship to state law. Entry into the agreement by...
Section 423.11 - Agreement requirements. - 423.11 Agreement requirements. The director shall not enter into the...
Section 423.12 - Limited binding and beneficial effect. - 423.12 Limited binding and beneficial effect. 1. The agreement binds...
Section 423.13 - Purpose of this subchapter. - 423.13 Purpose of this subchapter. The purpose of this subchapter...
Section 423.13A - Administration — effectiveness of agreements with retailers. - 423.13A Administration — effectiveness of agreements with retailers. 1. Notwithstanding...
Section 423.14 - Sales and use tax collection. - 423.14 Sales and use tax collection. 1. a. Sales tax,...
Section 423.14A - Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities. - 423.14A Persons required to collect sales and use tax —...
Section 423.14B - Sales and use tax reporting requirements — penalties. - 423.14B Sales and use tax reporting requirements — penalties. 1....
Section 423.15 - General sourcing rules. - 423.15 General sourcing rules. All sales of tangible personal property,...
Section 423.16 - Transactions to which the general sourcing rules do not apply. - 423.16 Transactions to which the general sourcing rules do not...
Section 423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment. - 423.17 Sourcing rules for various types of leased or rented...
Section 423.18 - Multiple points of use exemption forms. - 423.18 Multiple points of use exemption forms. Repealed by 2007...
Section 423.19 - Direct mail sourcing. - 423.19 Direct mail sourcing. 1. Notwithstanding section 423.15, the following...
Section 423.20 - Telecommunications service sourcing. - 423.20 Telecommunications service sourcing. 1. As used in this section:...
Section 423.21 - Bad debt deductions. - 423.21 Bad debt deductions. 1. For the purposes of this...
Section 423.22 - Taxation in another state. - 423.22 Taxation in another state. If any person who causes...
Section 423.23 - Sellers’ agreements. - 423.23 Sellers’ agreements. Agreements between competing sellers, or the adoption...
Section 423.24 - Absorbing tax prohibited. - 423.24 Absorbing tax prohibited. A seller shall not advertise or...
Section 423.24A - Reimbursement for the primary road fund. - 423.24A Reimbursement for the primary road fund. Repealed by 2003...
Section 423.25 - Director’s power to adopt rules. - 423.25 Director’s power to adopt rules. The director shall have...
Section 423.26 - Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration. - 423.26 Vehicles subject only to the issuance of title —...
Section 423.26A - Manufactured housing — collection of use tax — certificate of title. - 423.26A Manufactured housing — collection of use tax — certificate...
Section 423.27 - Motor vehicle lease tax. - 423.27 Motor vehicle lease tax. Repealed by 2008 Acts, ch...
Section 423.28 - Sales tax report — deduction. - 423.28 Sales tax report — deduction. Repealed by 2012 Acts,...
Section 423.29 - Collections by sellers. - 423.29 Collections by sellers. 1. Every seller who is a...
Section 423.30 - Foreign sellers not registered under the agreement. - 423.30 Foreign sellers not registered under the agreement. 1. The...
Section 423.31 - Filing of sales tax returns and payment of sales tax. - 423.31 Filing of sales tax returns and payment of sales...
Section 423.32 - Filing of use tax returns and payment of use tax. - 423.32 Filing of use tax returns and payment of use...
Section 423.33 - Liability of persons for payment of sales or use tax. - 423.33 Liability of persons for payment of sales or use...
Section 423.34 - Liability of user. - 423.34 Liability of user. Any person who uses any tangible...
Section 423.34A - Exclusion from liability for purchasers. - 423.34A Exclusion from liability for purchasers. A purchaser is relieved...
Section 423.35 - Posting of bond to secure payment. - 423.35 Posting of bond to secure payment. The director may,...
Section 423.36 - Permits required to collect sales or use tax — applications — revocation. - 423.36 Permits required to collect sales or use tax —...
Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period. - 423.37 Failure to file sales or use tax returns —...
Section 423.38 - Judicial review. - 423.38 Judicial review. 1. Judicial review of actions of the...
Section 423.39 - Service of notices. - 423.39 Service of notices. 1. A notice authorized or required...
Section 423.40 - Penalties — offenses — limitation. - 423.40 Penalties — offenses — limitation. 1. In addition to...
Section 423.41 - Books — examination. - 423.41 Books — examination. Every retailer required or authorized to...
Section 423.42 - Statutes applicable. - 423.42 Statutes applicable. 1. The director shall administer the taxes...
Section 423.43 - Deposit of revenues. - 423.43 Deposit of revenues. 1. a. Except as provided in...
Section 423.44 - Reimbursement for primary road fund. - 423.44 Reimbursement for primary road fund. Repealed by 2008 Acts,...
Section 423.45 - Refunds — exemption certificates. - 423.45 Refunds — exemption certificates. 1. If an amount of...
Section 423.46 - Rate and base changes— liability for failure to collect. - 423.46 Rate and base changes — liability for failure to...
Section 423.47 - Refunds and credits. - 423.47 Refunds and credits. If it shall appear that, as...
Section 423.48 - Responsibilities and rights of sellers registered under the agreement. - 423.48 Responsibilities and rights of sellers registered under the agreement....
Section 423.49 - Return requirements — electronic filing. - 423.49 Return requirements — electronic filing. 1. Except as provided...
Section 423.50 - Remittance of funds. - 423.50 Remittance of funds. 1. Only one remittance of tax...
Section 423.51 - Administration of exemptions. - 423.51 Administration of exemptions. 1. The following provisions shall apply...
Section 423.52 - Relief from liability for sellers and certified service providers. - 423.52 Relief from liability for sellers and certified service providers....
Section 423.53 - Bad debts and model 1 sellers. - 423.53 Bad debts and model 1 sellers. A certified service...
Section 423.54 - Amnesty for registered sellers. - 423.54 Amnesty for registered sellers. 1. Subject to the limitations...
Section 423.55 - Databases. - 423.55 Databases. The department shall provide and maintain databases required...
Section 423.56 - Confidentiality and privacy protections under model 1. - 423.56 Confidentiality and privacy protections under model 1. 1. As...
Section 423.57 - Statutes applicable. - 423.57 Statutes applicable. The director shall administer this subchapter as...
Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses. - 423.58 Collection, permit, and tax return exemption for certain out-of-state...