§ 423.1 Definitions
§ 423.2 Tax imposed
§ 423.3 Exemptions
§ 423.4 Refunds
§ 423.5 Imposition of tax
§ 423.6 Exemptions
§ 423.7 Title
§ 423.8 Legislative finding and intent
§ 423.9 Authority to enter agreement — representatives on governing board.
§ 423.9A Iowa streamlined sales tax advisory council
§ 423.10 Relationship to state law
§ 423.11 Agreement requirements
§ 423.12 Limited binding and beneficial effect
§ 423.13 Purpose of this subchapter
§ 423.13A Administration — effectiveness of agreements with retailers.
§ 423.14 Sales and use tax collection
§ 423.15 General sourcing rules
§ 423.16 Transactions to which the general sourcing rules do not apply
§ 423.17 Sourcing rules for various types of leased or rented equipment which is not transportation equipment
§ 423.19 Direct mail sourcing
§ 423.20 Telecommunications service sourcing
§ 423.21 Bad debt deductions
§ 423.22 Taxation in another state
§ 423.23 Sellers’ agreements.
§ 423.24 Absorbing tax prohibited
§ 423.25 Director’s power to adopt rules.
§ 423.26 Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration.
§ 423.26A Manufactured housing — collection of use tax — certificate of title.
§ 423.29 Collections by sellers
§ 423.30 Foreign sellers not registered under the agreement
§ 423.31 Filing of sales tax returns and payment of sales tax
§ 423.32 Filing of use tax returns and payment of use tax
§ 423.33 Liability of persons other than retailers for payment of sales or use tax
§ 423.34 Liability of user
§ 423.34A Exclusion from liability for purchasers
§ 423.35 Posting of bond to secure payment
§ 423.36 Permits required to collect sales or use tax — applications — revocation.
§ 423.37 Failure to file sales or use tax returns — incorrect returns.
§ 423.38 Judicial review
§ 423.39 Service of notices
§ 423.40 Penalties — offenses — limitation.
§ 423.41 Books — examination.
§ 423.42 Statutes applicable
§ 423.43 Deposit of revenues
§ 423.45 Refunds — exemption certificates.
§ 423.46 Rate and base changes— liability for failure to collect.
§ 423.47 Refunds and credits
§ 423.48 Responsibilities and rights of sellers registered under the agreement
§ 423.49 Return requirements — electronic filing.
§ 423.50 Remittance of funds
§ 423.51 Administration of exemptions
§ 423.52 Relief from liability for sellers and certified service providers
§ 423.53 Bad debts and model 1 sellers
§ 423.54 Amnesty for registered sellers
§ 423.55 Databases
§ 423.56 Confidentiality and privacy protections under model 1
§ 423.57 Statutes applicable
§ 423.58 Collection, permit, and tax return exemption for certain out-of-state businesses

Terms Used In Iowa Code > Chapter 423

  • 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
  • Affiliate: means any entity to which any of the following applies:
  • 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
  • Business: includes any activity engaged in by any person or caused to be engaged in by the person with the object of gain, benefit, or advantage, either direct or indirect. See Iowa Code 423.1
  • 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
  • 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
  • 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 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
  • 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
  • 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
  • Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. See Iowa Code 423.1
  • 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
  • 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
  • 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
  • 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
  • Intellectual disability: means a disability of children and adults who as a result of inadequately developed intelligence have a significant impairment in ability to learn or to adapt to the demands of society, and, if a diagnosis is required, "intellectual disability" means a diagnosis of mental retardation as defined in the diagnostic and statistical manual of mental disorders, fourth edition, text revised, published by the American psychiatric association. 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
  • 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
  • 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
  • Livestock: includes but is not limited to an animal classified as an ostrich, rhea, or emu. See Iowa Code 4.1
  • Manufactured housing: means "manufactured home" as defined in section 321. See Iowa Code 423.1
  • 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
  • month: means a calendar month, and the word "year" and the abbreviation "A. See Iowa Code 4.1
  • 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
  • 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
  • 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
  • person: means individual, corporation, limited liability company, government or governmental subdivision or agency, business trust, estate, trust, partnership or association, or any other legal entity. See Iowa Code 4.1
  • personal property: include money, goods, chattels, evidences of debt, and things in action. See Iowa Code 4.1
  • 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 goods, wares, or merchandise 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
  • property: includes personal and real property. See Iowa Code 4.1
  • 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
  • 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
  • Retailer: includes a seller obligated to collect sales or use tax. 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: means any transfer, exchange, or barter, conditional or otherwise, in any manner or by any means whatsoever, for consideration. 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
  • 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
  • Signature: includes an electronic signature as defined in section 554D. See Iowa Code 4.1
  • State: means any state of the United States, the District of Columbia, and Puerto Rico. See Iowa Code 423.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • 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 comprehensive annual financial report, including public institutions of higher education. See Iowa Code 423.1
  • 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
  • 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
  • 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 tangible personal property incident to the ownership of that property. See Iowa Code 423.1
  • Use tax: means the tax levied under subchapter III of this chapter for which the retailer collects and remits tax to the department. See Iowa Code 423.1
  • User: means the immediate recipient of the services who is entitled to exercise a right of power over the product of such services. See Iowa Code 423.1
  • Vehicles subject to registration: means any vehicle subject to registration pursuant to section 321. See Iowa Code 423.1
  • year: means twelve consecutive months. See Iowa Code 4.1