Terms Used In Iowa Code > Chapter 423 - Streamlined Sales and Use Tax Act

• Advertising and promotional direct mail: means direct mail the primary purpose of which is to attract public attention to a product, person, business, or organization or in an attempt to sell, popularize, or secure financial support for a product, person, business, or organization. See Iowa Code 423.1
• advertising material: means any brochure, catalog, leaflet, flyer, order form, return envelope, or similar item used to promote sales of property or services. See Iowa Code 423.3
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Affiliate: means an entity that directly or indirectly controls, is controlled with or by, or is under common control with another entity. See Iowa Code 423.3
• Agent: means a person appointed by a seller to represent the seller before the member states. See Iowa Code 423.1
• Agreement: means the streamlined sales and use tax agreement authorized by subchapter IV of this chapter to provide a mechanism for establishing and maintaining a cooperative, simplified system for the application and administration of sales and use taxes. See Iowa Code 423.1
• Agricultural production: includes the production of flowering, ornamental, or vegetable plants in commercial greenhouses or otherwise, and production from aquaculture, and production from silvicultural activities. See Iowa Code 423.1
• Agricultural products: includes flowering, ornamental, or vegetable plants and those products of aquaculture and silviculture. See Iowa Code 423.1
• aircraft: means the same as defined in section 328. See Iowa Code 423.3
• Alcoholic beverages: means beverages that are suitable for human consumption and contain one-half of one percent or more of alcohol by volume. See Iowa Code 423.3
• All-terrain vehicle: means the same as defined in section 321I. See Iowa Code 423.3
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Bullion: means bars, ingots, or commemorative medallions of gold, silver, platinum, palladium, or a combination of these where the value of the metal depends on its content and not the form. See Iowa Code 423.3
• Business: means those businesses conducted for profit, but excludes professions and occupations and nonprofit organizations. See Iowa Code 423.3
• Candy: means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. See Iowa Code 423.3
• Casual sales: means :
   (1) Sales of tangible personal property or specified digital products, or the furnishing of services, of a nonrecurring nature, by the owner, if the seller, at the time of the sale, is not engaged for profit in the business of selling tangible personal property, specified digital products, or services taxed under section 423. See Iowa Code 423.3
• Central office equipment: means equipment utilized in the initiating, processing, amplifying, switching, or monitoring of telecommunications services. See Iowa Code 423.3
• Certificate of title: means a certificate of title issued for a vehicle or for manufactured housing under chapter 321. See Iowa Code 423.1
• Certified automated system: means software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction. See Iowa Code 423.1
• Certified service provider: means an agent certified under the agreement to perform all of a seller's sales or use tax functions, other than the seller's obligation to remit tax on its own purchases. See Iowa Code 423.1
• Child: includes child by adoption. See Iowa Code 4.1
• clerk: means clerk of the court in which the action or proceeding is brought or is pending; and the words "clerk's office" mean the office of that clerk. See Iowa Code 4.1
• Clothing: includes but is not limited to the following: aprons, household and shop; athletic supporters; baby receiving blankets; bathing suits and caps; beach capes and coats; belts and suspenders; boots; coats and jackets; costumes; earmuffs; footlets; formal wear; garters and garter belts; girdles; gloves and mittens for general use; hats and caps; hosiery; insoles for shoes; lab coats; neckties; overshoes; pantyhose; rainwear; rubber pants; sandals; scarves; shoes and shoelaces; slippers; sneakers; socks and stockings; steel-toed shoes; underwear; uniforms, athletic and nonathletic; and wedding apparel. See Iowa Code 423.3
• Commercial enterprise: means businesses and manufacturers conducted for profit, for-profit and nonprofit insurance companies, and for-profit and nonprofit financial institutions, but excludes other nonprofits and professions and occupations. See Iowa Code 423.3
• Computer: means an electronic device that accepts information in digital or similar form and manipulates the information for a result based on a sequence of instructions. See Iowa Code 423.1
• Computer peripheral: means an ancillary device connected to the computer digitally, by cable, or by other medium, used to put information into or get information out of a computer. See Iowa Code 423.1
• Computer software: means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. See Iowa Code 423.1
• Consumer: means any person who has title to or possession of tobacco products in storage, for use or other consumption in this state. See Iowa Code 453A.42
• Contract: A legal written agreement that becomes binding when signed.
• Control: means any of the following:
   (a) In the case of a United States corporation, the ownership, directly or indirectly, of fifty percent or more of the voting power to elect directors. See Iowa Code 423.3
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• currency: means a coin or currency made of gold, silver, or other metal or paper which is or has been used as legal tender. See Iowa Code 423.3
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Data center: means a building rehabilitated or constructed to house a group of networked server computers in one physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or body of knowledge. See Iowa Code 423.3
• Data center business: means an entity whose business among other businesses, is to operate a data center. See Iowa Code 423.3
• Delivered electronically: means delivered to the purchaser by means other than tangible storage media. See Iowa Code 423.1
• Delivery charges: means charges assessed by a seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including but not limited to transportation, shipping, postage, handling, crating, and packing charges. See Iowa Code 423.1
• Department: means the department of revenue. See Iowa Code 423.1
• designated exempt entity: means any of the following:
   (1) An entity which is designated in section 423. See Iowa Code 423.3
• Dietary supplement: means any product, other than tobacco, intended to supplement the diet that meets all of the following criteria:
   (1) The product contains one or more of the following dietary ingredients:

   (a) A vitamin. See Iowa Code 423.3
• Digital audio works: means works that result from the fixation of a series of musical, spoken, or other sounds, including but not limited to ringtones. See Iowa Code 423.1
• Digital audio-visual works: means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. See Iowa Code 423.1
• Digital books: means works that are generally recognized in the ordinary and usual sense as books. See Iowa Code 423.1
• Direct mail: includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. See Iowa Code 423.1
• Director: means the director of revenue. See Iowa Code 423.1
• Distributor: means any and each of the following:
   a. See Iowa Code 453A.42
• Donee: The recipient of a gift.
• Drug: means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements, or alcoholic beverages, which is any of the following:
   (1) Recognized in the official United States pharmacopoeia, official homeopathic pharmacopoeia of the United States, or official national formulary, and supplement to any of them. See Iowa Code 423.3
• Durable medical equipment: means equipment, including repair and replacement parts, and all components or attachments, but does not include mobility enhancing equipment, to which all of the following apply:
   (1) Can withstand repeated use. See Iowa Code 423.3
• Educational institution: includes an institution primarily functioning as a library. See Iowa Code 423.3
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Iowa Code 423.1
• Electronically transferred: means obtained or accessed by the purchaser by means other than tangible storage media, including but not limited to a specified digital product purchased through a computer software application, commonly referred to as an in-app purchase, or through another specified digital product, or through any other means. See Iowa Code 423.1
• environmental testing: means the physical or chemical analysis of soil, water, wastewater, air, or solid waste performed in order to ascertain the presence of environmental contamination or degradation. See Iowa Code 423.3
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Farm deer: means the same as defined in section 170. See Iowa Code 423.1
• Farm machinery and equipment: means machinery and equipment used in agricultural production. See Iowa Code 423.1
• feminine hygiene products: means tampons, panty liners, menstrual cups, sanitary napkins, and other similar tangible personal property designed for feminine hygiene in connection with the human menstrual cycle. See Iowa Code 423.3
• Fiduciary: A trustee, executor, or administrator.
• Financial institution: means as defined in section 527. See Iowa Code 423.3
• following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
• Food and food ingredients: includes beverage-grade carbon dioxide gas. See Iowa Code 423.3
• food or food ingredients: means the same as "food and food ingredients" as defined in subsection 57, paragraph "d" and includes tangible personal property that could be sold for ingestion or chewing by humans but is sold for another use. See Iowa Code 423.3
• Food sold through vending machines: means food dispensed from a machine or other mechanical device that accepts payment, other than food which would be qualified for exemption under subsection 58 if purchased with a coupon described in subsection 58. See Iowa Code 423.3
• Fraud: Intentional deception resulting in injury to another.
• Fuel trailer: means a trailer that holds dyed diesel fuel or diesel exhaust fluid and that is used to transport such fuel or fluid to a self-propelled implement of husbandry. See Iowa Code 423.3
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Governing board: means the group comprised of representatives of the member states of the agreement which is created by the agreement to be responsible for the agreement's administration and operation. See Iowa Code 423.1
• grain bin: means property that is vented and covered with corrugated metal or similar material, and that is primarily used to hold loose grain for drying or storage. See Iowa Code 423.3
• Hydroelectricity conversion property: means any device, including but not limited to a generator, turbine, powerhouse, intake, coffer dam, walls, water conduit, tailrace, any other concrete components, electrical equipment substation, poles, wires, transformers, breakers, and switches used to convert water, water power, or hydroelectricity to a form of usable energy. See Iowa Code 423.3
• in this state: includes but is not limited to sales sourced to this state under this chapter. See Iowa Code 423.1
• Installed purchase price: includes but is not limited to amounts charged for installing a foundation and electrical and plumbing hookups. See Iowa Code 423.1
• Insurance company: means an insurer organized or operating under chapter 508, 514, 515, 518, 518A, 519, or 520, or authorized to do business in Iowa as an insurer or an insurance producer under chapter 522B. See Iowa Code 423.3
• Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
• Intellectual disability: means a diagnosis of intellectual disability or intellectual developmental disorder, global developmental delay, or unspecified intellectual disability or intellectual developmental disorder which diagnosis shall be made only when the onset of the person's condition was during the developmental period and based on an assessment of the person's intellectual functioning and level of adaptive skills. See Iowa Code 4.1
• Internet: means the federated international system that is composed of allied electronic communication networks linked by telecommunication channels, that uses standardized protocols, and that facilitates electronic communication services, including but not limited to use of the world wide web; the transmission of electronic mail or messages; the transfer of files and data or other electronic information; and the transmission of voice, image, and video. See Iowa Code 4.1
• Internet site: means a specific location on the internet that is determined by internet protocol numbers, by a domain name, or by both, including but not limited to domain names that use the designations ". See Iowa Code 4.1
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Lease or rental: includes agreements covering motor vehicles and trailers when the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U. See Iowa Code 423.1
• Legal tender: coins, dollar bills, or other currency issued by a government as official money. ^{Source: U.S. Mint}
• Lien: A claim against real or personal property in satisfaction of a debt.
• Livestock: includes but is not limited to an animal classified as an ostrich, rhea, emu, bison, farm deer, or preserve whitetail as defined in section 484C. See Iowa Code 423.1
• Local exchange carrier: means any person that was the incumbent and historical rate-regulated wireline provider of local exchange services or any successor to such person that provides local exchange services under an authorized certificate of public convenience and necessity within a specific geographic area described in maps filed with and approved by the Iowa utilities board as of September 30, 1992. See Iowa Code 423.3
• Majority leader: see Floor Leaders
• Manufactured housing: means "manufactured home" as defined in section 321. See Iowa Code 423.1
• Manufacturer: includes contract manufacturers. See Iowa Code 423.3
• Manufacturing: means those activities commonly understood within the ordinary meaning of the term, and shall include:
   (A) Refining. See Iowa Code 423.3
• Member state: is a ny state which has signed the agreement. See Iowa Code 423.1
• Mobile home: means "manufactured or mobile home" as defined in section 321. See Iowa Code 423.1
• Mobility enhancing equipment: means equipment, including repair and replacement parts, but does not include durable medical equipment, to which all of the following apply:
   (1) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle. See Iowa Code 423.3
• month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
• non-end user: means a person who receives by contract a specified digital product for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person. See Iowa Code 423.3
• nonprofit food bank: means an organization organized under chapter 504 and qualifying under section 501(c)(3) of the Internal Revenue Code as an organization exempt from federal income tax under section 501(a) of the Internal Revenue Code that maintains an established operation involving the provision of food or edible commodities or the products thereof on a regular basis to persons in need or to food pantries, soup kitchens, hunger relief centers, or other food or feeding centers that, as an integral part of their normal activities, provide meals or food on a regular basis to persons in need. See Iowa Code 423.3
• Nonresidential commercial operations: means industrial, commercial, mining, or agricultural operations, whether for profit or not, but does not include apartment complexes, manufactured home communities, or mobile home parks. See Iowa Code 423.1
• Not registered under the agreement: means lack of registration by a seller with the member states under the central registration system referenced in section 423. See Iowa Code 423.1
• oath: includes affirmation in all cases where an affirmation may be substituted for an oath, and in like cases the word "swear" includes "affirm". See Iowa Code 4.1
• Oath: A promise to tell the truth.
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Off-road utility vehicle: means the same as defined in section 321I. See Iowa Code 423.3
• Other digital products: means greeting cards, images, video or electronic games or entertainment, news or information products, and computer software applications. See Iowa Code 423.1
• Other direct mail: means all direct mail that is not advertising and promotional direct mail even if advertising and promotional direct mail is included in the same mailing. See Iowa Code 423.1
• Other medical device: means equipment or a supply that is not a drug, durable medical equipment, mobility enhancing equipment, or prosthetic device. See Iowa Code 423.3
• Other medical devices: includes but is not limited to ostomy, urological, and tracheostomy supplies, diabetic testing materials, hypodermic syringes and needles, anesthesia trays, biopsy trays and biopsy needles, cannula systems, catheter trays and invasive catheters, fistula sets, irrigation solutions, intravenous administering solutions and stopcocks, myelogram trays, small vein infusion kits, spinal puncture trays, and venous blood sets intended to be dispensed for human use with or without a prescription to an ultimate user. See Iowa Code 423.3
• Owner: means any of the following:
   a. See Iowa Code 425A.2
• Partner: means a person that holds an interest, directly or indirectly, in a partnership or pass-through entity. See Iowa Code 422.25A
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Partnership: means an entity subject to taxation under subchapter K of the Internal Revenue Code and the regulations thereunder and includes but is not limited to a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of which any business, financial operation, or venture is carried on and which is not, within the meaning of this chapter, a trust, estate, or corporation. See Iowa Code 422.25A
• 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
• persons with mental illness: include persons with psychosis, persons who are severely depressed, and persons with any type of mental disease or mental disorder, except that mental illness does not refer to intellectual disability, or to insanity, diminished responsibility, or mental incompetency as defined and used in the Iowa criminal code or in the rules of criminal procedure, Iowa court rules. See Iowa Code 4.1
• Place of business: means any warehouse, store, place, office, building, or structure where tangible personal property, specified digital products, or services are offered for sale at retail or where any taxable amusement is conducted, or each office where gas, water, heat, communication, or electric services are offered for sale at retail. See Iowa Code 423.1
• Practitioner: means a practitioner as defined in section 155A. See Iowa Code 423.3
• Prepared food: means any of following:
   (1) Food sold in a heated state or heated by the seller, including food sold by a caterer. See Iowa Code 423.3
• Prescription: means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a practitioner. See Iowa Code 423.3
• Prescription drug: means a drug intended to be dispensed to an ultimate user pursuant to a prescription drug order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner, or oxygen or insulin dispensed for human consumption with or without a prescription drug order or medication order. See Iowa Code 423.3
• Prewritten computer software: includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser. See Iowa Code 423.1
• Printer: means that portion of a person's business engaged in printing that completes a finished product for ultimate sale at retail or means that portion of a person's business used to complete a finished printed packaging material used to package a product for ultimate sale at retail. See Iowa Code 423.3
• processing: means the same as defined in subsection 47, except that for purposes of the definition of "processing" used in this subsection, a "manufacturer" shall be construed to include a nonprofit blood center. See Iowa Code 423.3
• property: includes personal and real property. See Iowa Code 4.1
• Property purchased for resale in connection with the performance of a service: means property which is purchased for resale in connection with the rendition, furnishing, or performance of a service by a person who renders, furnishes, or performs the service if all of the following occur:
   a. See Iowa Code 423.1
• Prosthetic device: includes but is not limited to orthopedic or orthotic devices, ostomy equipment, urological equipment, tracheostomy equipment, and intraocular lenses. See Iowa Code 423.3
• Protective equipment: includes but is not limited to the following: breathing masks; clean room apparel and equipment; ear and hearing protectors; face shields; hard hats; helmets; paint or dust respirators; protective gloves; safety glasses and goggles; safety belts; tool belts; and welders gloves and masks. See Iowa Code 423.3
• Purchase: means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for a consideration. See Iowa Code 423.1
• Purchase price: means the same as "sales price" as defined in this section. See Iowa Code 423.1
• Purchaser: is a person to whom a sale of personal property is made or to whom a service is furnished. See Iowa Code 423.1
• real property: include lands, tenements, hereditaments, and all rights thereto and interests therein, equitable as well as legal. See Iowa Code 4.1
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Receipt or producing of raw materials: means activities performed upon tangible personal property only. See Iowa Code 423.3
• Registered under the agreement: means registration by a seller under the central registration system referenced in section 423. See Iowa Code 423.1
• Relief agency: means the state, any county, city and county, city, or district thereof, or any agency engaged in actual relief work. See Iowa Code 423.1
• Replacement part: means tangible personal property other than computers, computer peripherals, machinery, equipment, or supplies, regardless of the cost or useful life of the tangible personal property, that meets all of the following conditions:
   (a) The tangible personal property replaces a component of a computer, computer peripheral, machinery, or equipment, which component is capable of being separated from the computer, computer peripheral, machinery, or equipment. See Iowa Code 423.3
• 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
• Retailers who are not model sellers: means all retailers other than model 1, model 2, or model 3 sellers. See Iowa Code 423.1
• ringtones: means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication. See Iowa Code 423.1
• road: include public bridges, and may be held equivalent to the words "county way" "county road" "common road" and "state road". See Iowa Code 4.1
• Rule: includes "regulation". See Iowa Code 4.1
• sale: includes a rental. See Iowa Code 423.1
• sale at retail: means any sale, lease, or rental for any purpose other than resale, sublease, or subrent. See Iowa Code 423.1
• Sales price: means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for any of the following:
   (1) The seller's cost of the property sold. See Iowa Code 423.1
• Sales tax: means the tax levied under subchapter II of this chapter. See Iowa Code 423.1
• Seed tender: means a trailer that holds seed and that is used to transport seed to an implement of husbandry and load seed into an implement of husbandry. See Iowa Code 423.3
• seller: includes an affiliated group of sellers using the same proprietary system. 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
• Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
• Signature: includes an electronic signature as defined in section 554D. See Iowa Code 4.1
• Soft drinks: means nonalcoholic beverages that contain natural or artificial sweeteners. See Iowa Code 423.3
• solar energy equipment: means equipment that is primarily used to collect and convert incident solar radiation into thermal, mechanical, or electrical energy or equipment that is primarily used to transform such converted solar energy to a storage point or to a point of use. See Iowa Code 423.3
• Specified digital products: means electronically transferred digital audio-visual works, digital audio works, digital books, or other digital products. See Iowa Code 423.1
• State: means any state of the United States, the District of Columbia, and Puerto Rico. See Iowa Code 423.1
• State agency: means an authority, board, commission, department, instrumentality, or other administrative office or unit of this state, or any other state entity reported in the Iowa annual comprehensive financial report, including public institutions of higher education. See Iowa Code 423.1
• Statute: A law passed by a legislature.
• Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
• Storage: means any keeping or retention of tobacco products for use or consumption in this state. See Iowa Code 453A.42
• Subscription: means any arrangement in which a person has the right or ability to access, receive, use, obtain, purchase, or otherwise acquire tangible personal property, specified digital products, or services on a permanent or less than permanent basis, regardless of whether the person actually accesses, receives, uses, obtains, purchases, or otherwise acquires such tangible personal property, specified digital product, or service. See Iowa Code 423.1
• Supplies: means tangible personal property, other than computers, computer peripherals, machinery, equipment, or replacement parts, that meets one of the following conditions:
   (a) The tangible personal property is to be connected to a computer, computer peripheral, machinery, or equipment and requires regular replacement because the property is consumed or deteriorates during use, including but not limited to saw blades, drill bits, filters, and other similar items with a short useful life. See Iowa Code 423.3
• System: means the central electronic registration system maintained by Iowa and other states which are signatories to the agreement. See Iowa Code 423.1
• Tangible personal property: includes electricity, water, gas, steam, and prewritten computer software. See Iowa Code 423.1
• Taxpayer: includes any person who is subject to a tax imposed by this chapter, whether acting on the person's own behalf or as a fiduciary. See Iowa Code 423.1
• Tobacco: means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. See Iowa Code 423.3
• Trailer: shall mean every trailer, as is now or may be hereafter so defined by chapter 321, which is required to be registered or is subject only to the issuance of a certificate of title under chapter 321. See Iowa Code 423.1
• Transmission equipment: means equipment utilized in the process of sending information from one location to another location. See Iowa Code 423.3
• Ultimate user: means an individual who has lawfully obtained and possesses a prescription drug or medical device for the individual's own use or for the use of a member of the individual's household, or an individual to whom a prescription drug or medical device has been lawfully supplied, administered, dispensed, or prescribed. See Iowa Code 423.3
• Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
• United States: includes all the states. See Iowa Code 4.1
• 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
• User: means the immediate recipient of the personal property or services who is entitled to exercise a right or power over or access to the personal property, or the product or result of such services. See Iowa Code 423.1
• Value of services: means the price to the user exclusive of any direct tax imposed by the federal government or by this chapter. See Iowa Code 423.1
• Vehicles subject to registration: means any vehicle subject to registration pursuant to section 321. See Iowa Code 423.1
• vessel: includes a ship, barge, or other waterborne vessel. See Iowa Code 423.3
• Voting security: means a security to which any of the following applies:
   a. See Iowa Code 423.1
• Water service: means the delivery of water by piped distribution system. See Iowa Code 423.3
• Water utility: means a public utility as defined in section 476. See Iowa Code 423.3
• Web search portal business: means an entity among whose primary businesses is to provide a search portal to organize information; to access, search, and navigate the internet, including research and development to support capabilities to organize information; and to provide internet access, navigation, and search functionalities. See Iowa Code 423.3
• Wind energy conversion property: means any device, including but not limited to a wind charger, windmill, wind turbine, tower and electrical equipment, pad mount transformers, power lines, and substation, which converts wind energy to a form of usable energy. See Iowa Code 423.3
• year: means twelve consecutive months. See Iowa Code 4.1