Iowa Code § 423.58
Collection, permit, and tax return exemption for certain out-of-state businesses
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2024
As of January 1, 2019
Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, 423.32, 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).
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).
2018 amendment effective January 1, 2019; 2018 Acts, ch 1161, §229
Section amended
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.