The tax herein imposed shall be collected in the following manner:
1. The tax upon the use of all vehicles subject to registration or subject only to the issuance of a certificate of title shall be collected by the county treasurer or the state department of transportation pursuant to sections 423.7 and 423.7A. The county treasurer shall retain one dollar from each tax payment collected, to be credited to the county general fund.
2. The tax upon the use of all tangible personal property other than that enumerated in subsection 1 hereof, which is sold by a retailer maintaining a place of business in this state, or by such other retailer as the director shall authorize pursuant to section 423.10, shall be collected by such retailer and remitted to the department, pursuant to the provisions of sections 423.9 to 423.13.
3. The tax upon the use of all tangible personal property not paid pursuant to subsections 1 and 2 hereof shall be paid to the department directly by any person using such property within this state, pursuant to the provisions of section 423.14.
4. The tax on services imposed in section 423.2 shall be collected, remitted, and paid to the department of revenue and finance of this state in the corresponding manner as use tax on tangible personal property is collected, remitted and paid under provisions of this chapter.
[C39, § 6943.106; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.6; 82 Acts, ch 1251, § 24]
89 Acts, ch 174, § 1; 96 Acts, ch 1125, § 4
Referred to in § 331.557
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© 1999 Cornell College and League of Women Voters of Iowa
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