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 Repealed by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 Repealed by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 Repealed by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 Repealed by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