423.13 - PURPOSE OF THIS SUBCHAPTER. - Iowa Statutes

423.13 PURPOSE OF THIS SUBCHAPTER. The purpose of this subchapter is to provide for the administration and collection of sales or use tax on the part of retailers who are not registered under the agreement and for the collection of use tax on the part of consumers who are obligated to pay that tax directly. Any application of the sections of this subchapter to retailers registered under the agreement is only by way of incorporation by reference into subchapter VI of this chapter.          Section History: Recent Form 2003 Acts, 1st Ex, ch 2, §106, 205          Footnotes Former § 423.13 repealed effective July 1, 2004, by 2003 Acts, 1st Ex, ch 2, § 151, 205