STATE STATUTES & CODES

IOWA STATUTES AND CODES

CHAPTER 423 - STREAMLINED SALES AND USE TAX ACT

• 423.1 - DEFINITIONS.
• 423.2 - TAX IMPOSED.
• 423.3 - EXEMPTIONS.
• 423.4 - REFUNDS.
• 423.5 - IMPOSITION OF TAX.
• 423.6 - EXEMPTIONS.
• 423.7 - TITLE.
• 423.7A - MOTOR VEHICLE LEASE TAX.
• 423.8 - LEGISLATIVE FINDING AND INTENT.
• 423.9 - AUTHORITY TO ENTER AGREEMENT -- REPRESENTATIVES ON GOVERNING BOARD.
• 423.9A - IOWA STREAMLINED SALES TAX ADVISORY COUNCIL.
• 423.10 - RELATIONSHIP TO STATE LAW.
• 423.11 - AGREEMENT REQUIREMENTS.
• 423.12 - LIMITED BINDING AND BENEFICIAL EFFECT.
• 423.13 - PURPOSE OF THIS SUBCHAPTER.
• 423.14 - SALES AND USE TAX COLLECTION.
• 423.15 - GENERAL SOURCING RULES.
• 423.16 - TRANSACTIONS TO WHICH THE GENERAL SOURCING RULES DO NOT APPLY.
• 423.17 - SOURCING RULES FOR VARIOUS TYPES OF LEASED OR RENTED EQUIPMENT WHICH IS NOT TRANSPORTATION EQUIPMENT.
• 423.18 - MULTIPLE POINTS OF USE EXEMPTION FORMS.
• 423.19 - DIRECT MAIL SOURCING.
• 423.20 - TELECOMMUNICATIONS SERVICE SOURCING.
• 423.21 - BAD DEBT DEDUCTIONS.
• 423.22 - TAXATION IN ANOTHER STATE.
• 423.23 - SELLERS' AGREEMENTS.
• 423.24 - ABSORBING TAX PROHIBITED.
• 423.24A - REIMBURSEMENT FOR THE PRIMARY ROAD FUND.
• 423.25 - DIRECTOR'S POWER TO ADOPT RULES.
• 423.26 - VEHICLES SUBJECT ONLY TO THE ISSUANCE OF TITLE -- MANUFACTURED HOUSING -- VEHICLE LEASE TRANSACTIONS NOT REQUIRING TITLE OR REGISTRATION.
• 423.27 - MOTOR VEHICLE LEASE TAX.
• 423.28 - SALES TAX REPORT -- DEDUCTION.
• 423.29 - COLLECTIONS BY SELLERS.
• 423.30 - FOREIGN SELLERS NOT REGISTERED UNDER THE AGREEMENT.
• 423.31 - FILING OF SALES TAX RETURNS AND PAYMENT OF SALES TAX.
• 423.32 - FILING OF USE TAX RETURNS AND PAYMENT OF USE TAX.
• 423.33 - LIABILITY OF PERSONS OTHER THAN RETAILERS FOR PAYMENT OF SALES OR USE TAX.
• 423.34 - LIABILITY OF USER.
• 423.34A - EXCLUSION FROM LIABILITY FOR PURCHASERS.
• 423.35 - POSTING OF BOND TO SECURE PAYMENT.
• 423.36 - PERMITS REQUIRED TO COLLECT SALES OR USE TAX -- APPLICATIONS -- REVOCATION.
• 423.37 - FAILURE TO FILE SALES OR USE TAX RETURNS -- INCORRECT RETURNS.
• 423.38 - JUDICIAL REVIEW.
• 423.39 - SERVICE OF NOTICES.
• 423.40 - PENALTIES -- OFFENSES -- LIMITATION.
• 423.41 - BOOKS -- EXAMINATION.
• 423.42 - STATUTES APPLICABLE.
• 423.43 - DEPOSIT OF REVENUES.
• 423.44 - REIMBURSEMENT FOR PRIMARY ROAD FUND.
• 423.45 - REFUNDS -- EXEMPTION CERTIFICATES.
• 423.46 - RATE AND BASE CHANGES.
• 423.47 - REFUNDS AND CREDITS.
• 423.48 - RESPONSIBILITIES AND RIGHTS OF SELLERS REGISTERED UNDER THE AGREEMENT.
• 423.49 - RETURNS.
• 423.50 - REMITTANCE OF FUNDS.
• 423.51 - ADMINISTRATION OF EXEMPTIONS.
• 423.52 - RELIEF FROM LIABILITY FOR SELLERS AND CERTIFIED SERVICE PROVIDERS.
• 423.53 - BAD DEBTS AND MODEL 1 SELLERS.
• 423.54 - AMNESTY FOR REGISTERED SELLERS.
• 423.55 - DATABASES.
• 423.56 - CONFIDENTIALITY AND PRIVACY PROTECTIONS UNDER MODEL 1.
• 423.57 - STATUTES APPLICABLE.

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