701.207.1 Definitions. |
|
|
|
701.207.2 Administration; incorporation of 701—Chapter 11. |
|
|
|
701.207.3 Filing returns; payment of tax; penalty and interest; incorporation of 701—Chapter 202. |
|
|
|
701.207.4 Permits; incorporation of 701—Chapter 201. |
|
|
|
701.207.5 Retailers with physical presence in Iowa. |
|
|
|
701.207.6 Remote sellers—registration and collection obligations. |
|
|
|
701.207.7 Marketplace facilitators—registration and collection obligations. |
|
|
|
701.207.8 Advertising on a marketplace. |
|
|
|
701.207.9 Commencement of collection obligation and sales tax liability. |
|
|
|
701.207.10 Retailers registered and collecting who fail to meet or exceed sales threshold. |
|
|
|
701.207.11 Coupons; incorporation of rule 701—213.10(423). |
|
|
|
701.207.12 Customer returns marketplace purchase directly to marketplace seller. |
|
|
|
701.207.13 Exempt and nontaxable sales. |
|
|
|
701.207.14 Other taxes for marketplace sales and items not subject to sales/use tax. |
|
|
|