Iowa Code (Last Updated: December 05, 2016) |
Title X. FINANCIAL RESOURCES |
Chapter 423. STREAMLINED SALES AND USE TAX ACT |
Section 423.1. Definitions. |
Section 423.2. Tax imposed. |
Section 423.3. Exemptions. |
Section 423.4. Refunds. |
Section 423.5. Imposition of tax. |
Section 423.6. Exemptions. |
Section 423.7. Title. |
Section 423.7A. Motor vehicle lease tax. |
Section 423.8. Legislative finding and intent. |
Section 423.9. Authority to enter agreement — representatives on governing board. |
Section 423.9A. Iowa streamlined sales tax advisory council. |
Section 423.10. Relationship to state law. |
Section 423.11. Agreement requirements. |
Section 423.12. Limited binding and beneficial effect. |
Section 423.13. Purpose of this subchapter. |
Section 423.13A. Administration — effectiveness of agreements with retailers. |
Section 423.14. Sales and use tax collection. |
Section 423.15. General sourcing rules. |
Section 423.16. Transactions to which the general sourcing rules do not apply. |
Section 423.17. Sourcing rules for various types of leased or rented equipment which is not transportation equipment. |
Section 423.18. Multiple points of use exemption forms. |
Section 423.19. Direct mail sourcing. |
Section 423.20. Telecommunications service sourcing. |
Section 423.21. Bad debt deductions. |
Section 423.22. Taxation in another state. |
Section 423.23. Sellers’ agreements. |
Section 423.24. Absorbing tax prohibited. |
Section 423.24A. Reimbursement for the primary road fund. |
Section 423.25. Director’s power to adopt rules. |
Section 423.26. Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration. |
Section 423.26A. Manufactured housing — collection of use tax — certificate of title. |
Section 423.27. Motor vehicle lease tax. |
Section 423.28. Sales tax report — deduction. |
Section 423.29. Collections by sellers. |
Section 423.30. Foreign sellers not registered under the agreement. |
Section 423.31. Filing of sales tax returns and payment of sales tax. |
Section 423.32. Filing of use tax returns and payment of use tax. |
Section 423.33. Liability of persons other than retailers for payment of sales or use tax. |
Section 423.34. Liability of user. |
Section 423.34A. Exclusion from liability for purchasers. |
Section 423.35. Posting of bond to secure payment. |
Section 423.36. Permits required to collect sales or use tax — applications — revocation. |
Section 423.37. Failure to file sales or use tax returns — incorrect returns. |
Section 423.38. Judicial review. |
Section 423.39. Service of notices. |
Section 423.40. Penalties — offenses — limitation. |
Section 423.41. Books — examination. |
Section 423.42. Statutes applicable. |
Section 423.43. Deposit of revenues. |
Section 423.44. Reimbursement for primary road fund. |
Section 423.45. Refunds — exemption certificates. |
Section 423.46. Rate and base changes— liability for failure to collect. |
Section 423.47. Refunds and credits. |
Section 423.48. Responsibilities and rights of sellers registered under the agreement. |
Section 423.49. Return requirements — electronic filing. |
Section 423.50. Remittance of funds. |
Section 423.51. Administration of exemptions. |
Section 423.52. Relief from liability for sellers and certified service providers. |
Section 423.53. Bad debts and model 1 sellers. |
Section 423.54. Amnesty for registered sellers. |
Section 423.55. Databases. |
Section 423.56. Confidentiality and privacy protections under model 1. |
Section 423.57. Statutes applicable. |