Iowa Code 423.7 – Title
Current as of: 2023 | Check for updates
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Terms Used In Iowa Code 423.7
- 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
This subchapter shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act”.