Iowa Code § 423.16
Transactions to which the general sourcing rules do not apply
Redline — January 1, 2012 → current.View current text →
Current — January 1, 2013
As of January 1, 2012
Section 423.15 does not apply to sales or use taxes levied on the following:
Section 423.15 does not apply to sales or use taxes levied on the following:
1. The retail sale or transfer of watercraft, modular homes, or mobile homes, and the retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3.
1. The retail sale or transfer of watercraft, modular homes, or mobile homes, and the retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3.
2. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, which shall be sourced in accordance with section 423.17.
2. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, which shall be sourced in accordance with section 423.17.
3. Transactions to which direct mail sourcing is applicable, which shall be sourced in accordance with section 423.19.
3. Transactions to which direct mail sourcing is applicable, which shall be sourced in accordance with section 423.19.
4. Telecommunications services, as set out in section 423.20, which shall be sourced in accordance with section 423.20, subsection 2.
4. Telecommunications services, as set out in section 423.20, which shall be sourced in accordance with section 423.20, subsection 2.
Referred to in
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.