Every retailer maintaining a place of business in this state and making sales of tangible personal property for use in this state, not exempted under section 423.4 nor collectible under section 423.7, shall at the time of making the sales, whether within or without the state, collect the tax imposed by this chapter from the purchaser, and give to the purchaser a receipt for the tax in the manner and form prescribed by the director, if the director, by rules, requires a receipt. Each such retailer shall list with the department the name and address of all the retailer's agents operating in this state, and the location of all the retailer's distribution or sales houses or offices or other places of business in this state. The department may deny the issuance of a permit to a retailer who is substantially delinquent in paying a tax due, or the interest or penalty on the tax, administered by the department at the time of application. If the applicant is a partnership, a permit may be denied if a partner owes any delinquent tax, penalty or interest. If the applicant is a corporation, a permit may be denied if any officer having a substantial legal or equitable interest in the ownership of the corporation owes any delinquent tax, penalty or interest of the applicant corporation.
Every person rendering, furnishing, or performing services enumerated in section 422.43, maintaining a place of business in this state shall be subject to the provisions of the preceding paragraph.
[C39, § 6943.109; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 423.9]
86 Acts, ch 1007, § 34
Referred to in § 423.6, 423.12, 423.13, 423.15
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