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Permanent LinkIowa Code - 2022
Title X - FINANCIAL RESOURCES | Back to Title Listing
Chapter 423 - STREAMLINED SALES AND USE TAX ACT 
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| Back to Chapter Listing| Code Section | RTF | |
|---|---|---|
| §423.1 - Definitions. | RTF | |
| §423.2 - Tax imposed. | RTF | |
| §423.2A - Deposit and transfer of revenues. | RTF | |
| §423.3 - Exemptions. | RTF | |
| §423.4 - Refunds. | RTF | |
| §423.5 - Imposition of tax. | RTF | |
| §423.6 - Exemptions. | RTF | |
| §423.7 - Title. | RTF | |
| §423.7A - Motor vehicle lease tax. | RTF | |
| §423.8 - Legislative finding and intent. | RTF | |
| §423.9 - Authority to enter agreement — representatives on governing board. | RTF | |
| §423.9A - Iowa streamlined sales tax advisory council. | RTF | |
| §423.10 - Relationship to state law. | RTF | |
| §423.11 - Agreement requirements. | RTF | |
| §423.12 - Limited binding and beneficial effect. | RTF | |
| §423.13 - Purpose of this subchapter. | RTF | |
| §423.13A - Administration — effectiveness of agreements with retailers. | RTF | |
| §423.14 - Sales and use tax collection. | RTF | |
| §423.14A - Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities. | RTF | |
| §423.14B - Sales and use tax reporting requirements — penalties. | RTF | |
| §423.15 - General sourcing rules. | RTF | |
| §423.16 - Transactions to which the general sourcing rules do not apply. | RTF | |
| §423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment. | RTF | |
| §423.18 - Multiple points of use exemption forms. | RTF | |
| §423.19 - Direct mail sourcing. | RTF | |
| §423.20 - Telecommunications service sourcing. | RTF | |
| §423.21 - Bad debt deductions. | RTF | |
| §423.22 - Taxation in another state. | RTF | |
| §423.23 - Sellers’ agreements. | RTF | |
| §423.24 - Absorbing tax prohibited. | RTF | |
| §423.24A - Reimbursement for the primary road fund. | RTF | |
| §423.25 - Director’s power to adopt rules. | RTF | |
| §423.26 - Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration. | RTF | |
| §423.26A - Manufactured housing — collection of use tax — certificate of title. | RTF | |
| §423.27 - Motor vehicle lease tax. | RTF | |
| §423.28 - Sales tax report — deduction. | RTF | |
| §423.29 - Collections by sellers. | RTF | |
| §423.30 - Foreign sellers not registered under the agreement. | RTF | |
| §423.31 - Filing of sales tax returns and payment of sales tax. | RTF | |
| §423.32 - Filing of use tax returns and payment of use tax. | RTF | |
| §423.33 - Liability of persons for payment of sales or use tax. | RTF | |
| §423.34 - Liability of user. | RTF | |
| §423.34A - Exclusion from liability for purchasers. | RTF | |
| §423.35 - Posting of bond to secure payment. | RTF | |
| §423.36 - Permits required to collect sales or use tax — applications — revocation. | RTF | |
| §423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period. | RTF | |
| §423.38 - Judicial review. | RTF | |
| §423.39 - Service of notices. | RTF | |
| §423.40 - Penalties — offenses — limitation. | RTF | |
| §423.41 - Books — examination. | RTF | |
| §423.42 - Statutes applicable. | RTF | |
| §423.43 - Deposit of revenues. | RTF | |
| §423.44 - Reimbursement for primary road fund. | RTF | |
| §423.45 - Refunds — exemption certificates. | RTF | |
| §423.46 - Rate and base changes— liability for failure to collect. | RTF | |
| §423.47 - Refunds and credits. | RTF | |
| §423.48 - Responsibilities and rights of sellers registered under the agreement. | RTF | |
| §423.49 - Return requirements — electronic filing. | RTF | |
| §423.50 - Remittance of funds. | RTF | |
| §423.51 - Administration of exemptions. | RTF | |
| §423.52 - Relief from liability for sellers and certified service providers. | RTF | |
| §423.53 - Bad debts and model 1 sellers. | RTF | |
| §423.54 - Amnesty for registered sellers. | RTF | |
| §423.55 - Databases. | RTF | |
| §423.56 - Confidentiality and privacy protections under model 1. | RTF | |
| §423.57 - Statutes applicable. | RTF | |
| §423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses. | RTF |