Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).
Iowa Code § 423.58
Collection, permit, and tax return exemption for certain out-of-state businesses
2016 Acts, ch 1095, §11, 14; 2018 Acts, ch 1161, §224, 229; 2022 Acts, ch 1138, §26
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.