§ 423.1 Definitions
§ 423.2 Tax imposed
§ 423.2A Deposit and transfer of revenues
§ 423.3 Exemptions
§ 423.4 Refunds
§ 423.5 Imposition of tax
§ 423.6 Exemptions
§ 423.7 Title
§ 423.7A Motor vehicle lease tax
§ 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
§ 423.14A Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities.
§ 423.14B Sales and use tax reporting requirements — penalties.
§ 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
§ 423.18 Multiple points of use exemption forms
§ 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
§ 423.24A Reimbursement for the primary road fund
§ 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.
§ 423.27 Motor vehicle lease tax
§ 423.28 Sales tax report — deduction.
§ 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
§ 423.44 Reimbursement for primary road fund
§ 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
  • 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 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
  • 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
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • 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
  • 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
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • 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
  • 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
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Fraud: Intentional deception resulting in injury to another.
  • 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
  • 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
  • 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 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
  • 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
  • Majority leader: see Floor Leaders
  • 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
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • 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
  • 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.
  • 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
  • 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.
  • 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: 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
  • 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
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • 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, 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
  • 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, including but not limited to any such transfer, exchange, or barter on a subscription basis. 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
  • 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
  • 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 comprehensive annual 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.
  • 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
  • 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
  • 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
  • Voting security: means a security to which any of the following applies:
  • year: means twelve consecutive months. See Iowa Code 4.1