Iowa Code - 2018

Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 423 - STREAMLINED SALES AND USE TAX ACT PDF Icon | Back to Chapter Listing
Code Section PDF RTF
§423.1 - Definitions. PDF RTF
§423.2 - Tax imposed. PDF RTF
§423.3 - Exemptions. PDF RTF
§423.4 - Refunds. PDF RTF
§423.5 - Imposition of tax. PDF RTF
§423.6 - Exemptions. PDF RTF
§423.7 - Title. PDF RTF
§423.7A - Motor vehicle lease tax. PDF RTF
§423.8 - Legislative finding and intent. PDF RTF
§423.9 - Authority to enter agreement — representatives on governing board. PDF RTF
§423.9A - Iowa streamlined sales tax advisory council. PDF RTF
§423.10 - Relationship to state law. PDF RTF
§423.11 - Agreement requirements. PDF RTF
§423.12 - Limited binding and beneficial effect. PDF RTF
§423.13 - Purpose of this subchapter. PDF RTF
§423.13A - Administration — effectiveness of agreements with retailers. PDF RTF
§423.14 - Sales and use tax collection. PDF RTF
§423.15 - General sourcing rules. PDF RTF
§423.16 - Transactions to which the general sourcing rules do not apply. PDF RTF
§423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment. PDF RTF
§423.18 - Multiple points of use exemption forms. PDF RTF
§423.19 - Direct mail sourcing. PDF RTF
§423.20 - Telecommunications service sourcing. PDF RTF
§423.21 - Bad debt deductions. PDF RTF
§423.22 - Taxation in another state. PDF RTF
§423.23 - Sellers’ agreements. PDF RTF
§423.24 - Absorbing tax prohibited. PDF RTF
§423.24A - Reimbursement for the primary road fund. PDF RTF
§423.25 - Director’s power to adopt rules. PDF RTF
§423.26 - Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration. PDF RTF
§423.26A - Manufactured housing — collection of use tax — certificate of title. PDF RTF
§423.27 - Motor vehicle lease tax. PDF RTF
§423.28 - Sales tax report — deduction. PDF RTF
§423.29 - Collections by sellers. PDF RTF
§423.30 - Foreign sellers not registered under the agreement. PDF RTF
§423.31 - Filing of sales tax returns and payment of sales tax. PDF RTF
§423.32 - Filing of use tax returns and payment of use tax. PDF RTF
§423.33 - Liability of persons other than retailers for payment of sales or use tax. PDF RTF
§423.34 - Liability of user. PDF RTF
§423.34A - Exclusion from liability for purchasers. PDF RTF
§423.35 - Posting of bond to secure payment. PDF RTF
§423.36 - Permits required to collect sales or use tax — applications — revocation. PDF RTF
§423.37 - Failure to file sales or use tax returns — incorrect returns. PDF RTF
§423.38 - Judicial review. PDF RTF
§423.39 - Service of notices. PDF RTF
§423.40 - Penalties — offenses — limitation. PDF RTF
§423.41 - Books — examination. PDF RTF
§423.42 - Statutes applicable. PDF RTF
§423.43 - Deposit of revenues. PDF RTF
§423.44 - Reimbursement for primary road fund. PDF RTF
§423.45 - Refunds — exemption certificates. PDF RTF
§423.46 - Rate and base changes— liability for failure to collect. PDF RTF
§423.47 - Refunds and credits. PDF RTF
§423.48 - Responsibilities and rights of sellers registered under the agreement. PDF RTF
§423.49 - Return requirements — electronic filing. PDF RTF
§423.50 - Remittance of funds. PDF RTF
§423.51 - Administration of exemptions. PDF RTF
§423.52 - Relief from liability for sellers and certified service providers. PDF RTF
§423.53 - Bad debts and model 1 sellers. PDF RTF
§423.54 - Amnesty for registered sellers. PDF RTF
§423.55 - Databases. PDF RTF
§423.56 - Confidentiality and privacy protections under model 1. PDF RTF
§423.57 - Statutes applicable. PDF RTF
§423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses. PDF RTF