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Iowa Code

V

Sales and Use Tax Act Administration — Retailers Not Registered under Agreement — Consumers Obligated to Pay Use Tax Directly

423.13Purpose of this subchapter 423.13AAdministration — effectiveness of agreements with retailers 423.14Sales and use tax collection 423.14APersons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities 423.14BSales and use tax reporting requirements — penalties 423.15General sourcing rules 423.16Transactions to which the general sourcing rules do not apply 423.17Sourcing rules for various types of leased or rented equipment which is not transportation equipment 423.18Multiple points of use exemption formsRepealed 423.19Direct mail sourcing 423.20Telecommunications service sourcing 423.21Bad debt deductions 423.22Taxation in another state 423.23Sellers’ agreements 423.24Absorbing tax prohibited 423.24AReimbursement for the primary road fundRepealed 423.25Director’s power to adopt rules 423.26Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration 423.26AManufactured housing — collection of use tax — certificate of title 423.27Motor vehicle lease taxRepealed 423.28Sales tax report — deductionRepealed 423.29Collections by sellers 423.30Foreign sellers not registered under the agreement 423.31Filing of sales or use tax returns and payment of sales or use tax 423.32Filing of use tax returns and payment of use taxRepealed 423.33Liability of persons for payment of sales or use tax 423.34Liability of user 423.34AExclusion from liability for purchasers 423.35Posting of bond to secure payment 423.36Permits required to collect sales or use tax — applications — revocation 423.37Failure to file sales or use tax returns — incorrect returns — limitations period 423.38Judicial reviewRepealed 423.39Service of notices 423.40Penalties — offenses — limitation 423.41Books — examination 423.42Statutes applicable 423.43Deposit of revenues 423.44Reimbursement for primary road fundRepealed 423.45Refunds — exemption certificates 423.46Rate and base changes — liability for failure to collect 423.47Refunds and credits