The director may, upon application authorize the collection of the tax herein imposed by any retailer not maintaining a place of business within this state, who, to the satisfaction of the director furnishes adequate security to insure collection and payment of the tax. Such retailer shall be issued, without charge, a permit to collect such tax in such manner, and subject to such regulations and agreements as the director shall prescribe. When so authorized, it shall be the duty of such retailer to collect the tax upon all tangible personal property sold to the retailer's knowledge for use within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. Such authority and permit may be canceled when, at any time, the director considers the security inadequate, or that such tax can more effectively be collected from the person using such property in this state.
The discretionary power granted therein is extended to apply in the case of persons rendering, furnishing or performing services enumerated in section 422.43.
[C39, § 6943.110; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.10]
Referred to in § 423.6, 423.12, 423.13, 423.15, 423.22
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