Versions of Iowa Code 423.14A - Persons required to collect sales and use tax -- supplemental conditions, requirements, and responsibilities on LawServer 2023 Iowa Code 423.14A – Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities 2022 Iowa Code 423.14A – Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities. 2020 Iowa Code 423.14A – Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities.