Iowa Code 423.34 – Liability of user
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 423.34
- Department: means the department of revenue. See Iowa Code 423.1
- Director: means the director of revenue. See Iowa Code 423.1
- month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
- Person: means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity. See Iowa Code 423.1
- Personal property: All property that is not real property.
- Personal property: includes but is not limited to tangible personal property and specified digital products. See Iowa Code 423.1
- Retailer: includes a seller obligated to collect sales or use tax, including any person obligated to collect sales and use tax pursuant to section 423. See Iowa Code 423.1
- Services: means all acts or services rendered, furnished, or performed, other than services used in processing of tangible personal property for use in retail sales or services, for an employer who pays the wages of an employee for a valuable consideration by any person engaged in any business or occupation specifically enumerated in section 423. See Iowa Code 423.1
- Specified digital products: means electronically transferred digital audio-visual works, digital audio works, digital books, or other digital products. See Iowa Code 423.1
- Use: means and includes the exercise by any person of any right or power over or access to tangible personal property or a specified digital product incident to the ownership of that property, or any right or power over or access to the product or result of a service. See Iowa Code 423.1
- Use tax: means the tax levied under subchapter III of this chapter. See Iowa Code 423.1
Any person who uses any tangible personal property, specified digital products, or services enumerated in section 423.2 upon which the use tax has not been paid, either to the county treasurer or to a retailer or direct to the department as required by this subchapter, shall be liable for the payment of tax, and shall on or before the last day of the month next succeeding each monthly period pay the use tax upon all tangible personal property, specified digital products, or services used by the person during the preceding monthly period in the manner and accompanied by such returns as the director shall prescribe. All of the provisions of sections 423.31 and 423.33 with reference to the returns and payments shall be applicable to the returns and payments required by this section.