423.1 Definitions. As used in this chapter the following words, terms, and phrases have the meanings ascribed to them by this section, except where the context clearly indicates that a different meaning is intended: 1. “Advertising and promotional direct mail” means direct mail the primary purpose of which is to attract public attention to a […]
423.10 Relationship to state law. Entry into the agreement by the director does not amend or modify any law of this state. Implementation of any condition of the agreement in this state, whether adopted before, at, or after membership of this state in the agreement, shall be by action of the general assembly. 2003 Acts, […]
423.11 Agreement requirements. The director shall not enter into the agreement unless the agreement requires each state to abide by the following requirements: 1. Uniform state rate. The agreement must set restrictions to achieve more uniform state rates through the following: a. Limiting the number of state rates. b. Limiting the application of maximums on […]
423.12 Limited binding and beneficial effect. 1. The agreement binds and inures only to the benefit of Iowa and the other member states. A person, other than a member state, is not an intended beneficiary of the agreement. Any benefit to a person other than a member state is established by the law of Iowa […]
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. […]
423.13A Administration — effectiveness of agreements with retailers. 1. Notwithstanding any provision of this chapter to the contrary, any ruling, agreement, or contract, whether written or oral, express or implied, entered into after July 1, 2013, between a retailer and a state agency that provides that a retailer is not required to collect sales and […]
423.14 Sales and use tax collection. 1. a. Sales tax, other than that described in paragraph “c”, shall be collected by sellers who are retailers or by their agents. Sellers or their agents shall, as far as practicable, add the sales tax, or the average equivalent thereof, to the sales price or charge, less trade-ins […]
423.14A Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities. 1. For purposes of this section: a. “Iowa sales” means sales of tangible personal property, services, or specified digital products sourced to this state pursuant to section 423.15, 423.16, 423.17, 423.19, or 423.20, or that are otherwise sold in this […]
423.14B Sales and use tax reporting requirements — penalties. 1. For purposes of this section, “Iowa sales” and “marketplace facilitator” all mean the same as defined in section 423.14A. 2. The department may, in its discretion, adopt rules pursuant to chapter 17A establishing and imposing notice and reporting requirements related to Iowa sales for retailers, […]
423.15 General sourcing rules. All sales of tangible personal property, services, or specified digital products, except those sales enumerated in section 423.16, shall be sourced according to this section by sellers obligated to collect Iowa sales and use tax. The sourcing rules described in this section apply to sales of tangible personal property, specified digital […]
423.16 Transactions to which the general sourcing rules do not apply. Section 423.15 does not apply to sales or use taxes levied on the following: 1. The retail sale or transfer of watercraft, modular homes, or mobile homes, and the retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do […]
423.17 Sourcing rules for various types of leased or rented equipment which is not transportation equipment. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, shall be sourced as follows: 1. For a lease or rental that requires recurring […]
423.18 Multiple points of use exemption forms. Repealed by 2007 Acts, ch 179, §9 .
423.19 Direct mail sourcing. 1. Notwithstanding section 423.15, the following provisions apply to sales of advertising and promotional direct mail: a. A purchaser of advertising and promotional direct mail may provide the seller with one of the following: (1) A direct pay permit. (2) An agreement certificate of exemption claiming to be direct mail, or […]
423.2 Tax imposed. 1. There is imposed a tax of six percent upon the sales price of all sales of tangible personal property, sold at retail in the state to consumers or users except as otherwise provided in this subchapter. a. For the purposes of this subchapter, sales of the following services are treated as […]
423.20 Telecommunications service sourcing. 1. As used in this section: a. “Air-to-ground radiotelephone service” means a radio service, as that term is used in 47 C.F.R. §22.99 , in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. b. “Call-by-call basis” means any method of charging […]
423.21 Bad debt deductions. 1. For the purposes of this section, “bad debt” means an amount properly calculated pursuant to section 166 of the Internal Revenue Code then adjusted to exclude financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the […]
423.22 Taxation in another state. If any person who causes tangible personal property or specified digital products to be brought into this state or who uses in this state services enumerated in section 423.2 has already paid a tax in another state in respect to the sale or use of the property or the performance […]
423.23 Sellers’ agreements. Agreements between competing sellers, or the adoption of appropriate rules and regulations by organizations or associations of sellers to provide uniform methods for adding sales or use tax or the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, are expressly authorized and shall be held not in violation […]
423.24 Absorbing tax prohibited. A seller shall not advertise or hold out or state to the public or to any purchaser, consumer, or user, directly or indirectly, that the taxes or any parts thereof imposed by subchapter II or III will be assumed or absorbed by the seller or the taxes will not be added […]
