reglab/housing_qa huggingface dataset:
IA Code § 423.13 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.13 - Purpose of this subchapter.

423.13 Purpose of this subchapter.   The purpose of this subchapter is to provide for the administration and collection of sales or use tax on the part of retailers who are not registered under the agreement and for the collection of use tax on the part of consumers who are obligated to pay that tax directly. Any application of the sections of this subchapter to retailers registered under the agreement is only by way of incorporation by reference into subchapter VI of this chapter.  2003 Acts, 1st Ex, ch 2, §106, 205
IA Code § 423.13A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.13A - Administration — effectiveness of agreements with retailers.

423.13A Administration — effectiveness of agreements with retailers.   1. Notwithstanding any provision of this chapter to the contrary, any ruling, agreement, or contract, whether written or oral, express or implied, entered into after July 1, 2013, between a retailer and a state agency that provides that a retailer is not required to collect sales and use tax in this state despite the presence in this state of a warehouse, distribution center, or fulfillment center that is owned and operated by the retailer or an affiliate of the retailer shall be null and void unless such ruling, agreement, or contract is approved, by resolution, by a majority vote of each house of the general assembly.   2. For purposes of this section, “state agency” means the executive branch, including any executive department, commission, board, institution, division, bureau, office, agency, or other entity of state government. “State agency” does not mean the general assembly, or the judicial branch as provided in section 602.1102.  2013 Acts, ch 122, §2
IA Code § 423.14B (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.14B - Sales and use tax reporting requirements — penalties.

423.14B Sales and use tax reporting requirements — penalties.   1. For purposes of this section, “Iowa sales” and “marketplace facilitator” all mean the same as defined in section 423.14A.   2. The department may, in its discretion, adopt rules pursuant to chapter 17A establishing and imposing notice and reporting requirements related to Iowa sales for retailers, including but not limited to marketplace facilitators, who do not collect and remit sales and use tax under this chapter. The rules may include but are not limited to rules requiring retailers, including but not limited to marketplace facilitators, to do any of the following:   a. Notify purchasers at the time of an Iowa sales transaction of sales and use tax obligations under this chapter.   b. Provide purchasers with periodic reports of purchases that are Iowa sales.   c. Provide the department with annual reports that include but are not limited to information relating to purchases, purchasers, and Iowa sales.   3. a. The department may adopt rules pursuant to chapter 17A establishing and imposing penalties as described in and subject to the dollar limitations of paragraph “b”, provided that any such penalty shall include a procedure for waiver of the penalty upon a showing of reasonable cause for such failure.   b. (1) The department may impose penalties for failure to provide a notification to a purchaser in the manner and form prescribed by the department by rule. Such penalties shall not exceed five dollars for each failure.   (2) The department may impose penalties for failure to provide a purchaser with a periodic report of purchases in the manner and form prescribed by the department by rule. Such penalties shall not exceed ten dollars for each failure.   (3) The department may impose penalties for failure to provide the department with an annual report in the manner and form prescribed by the department. Such penalties shall not exceed an amount per annual report equal to ten dollars multiplied by the number of purchasers for whom information should have been but was not included in the annual report.  2018 Acts, ch 1161, §204, 229  Referred to in §423.57, 423.58
IA Code § 423.16 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.16 - Transactions to which the general sourcing rules do not apply.

423.16 Transactions to which the general sourcing rules do not apply.   Section 423.15 does not apply to sales or use taxes levied on the following:   1. The retail sale or transfer of watercraft, modular homes, or mobile homes, and the retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3.   2. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, which shall be sourced in accordance with section 423.17.   3. Transactions to which direct mail sourcing is applicable, which shall be sourced in accordance with section 423.19.   4. Telecommunications services, as set out in section 423.20, which shall be sourced in accordance with section 423.20, subsection 2.  2003 Acts, 1st Ex, ch 2, §109, 205; 2007 Acts, ch 179, §2; 2010 Acts, ch 1108, §6, 15  Referred to in §423.14A, 423.15, 423.57
IA Code § 423.17 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.17 - Sourcing rules for various types of leased or rented equipment which is not transportation equipment.

423.17 Sourcing rules for various types of leased or rented equipment which is not transportation equipment.   The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, shall be sourced as follows:   1. For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations.   2. For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of section 423.15, subsection 1.   3. This section does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.  2003 Acts, 1st Ex, ch 2, §110, 205  Referred to in §423.14A, 423.16, 423.57, 423B.5
IA Code § 423.18 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.18 - Multiple points of use exemption forms.

423.18 Multiple points of use exemption forms. Repealed by  2007 Acts, ch 179, §9  .
IA Code § 423.21 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.21 - Bad debt deductions.

423.21 Bad debt deductions.   1. For the purposes of this section, “bad debt” means an amount properly calculated pursuant to section 166 of the Internal Revenue Code then adjusted to exclude financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid, expenses incurred in attempting to collect any debt, and repossessed property.   2. In computing the amount of tax due, a seller may deduct bad debts from the total amount upon which the tax is calculated for any return. Any deduction taken or refund paid which is attributed to bad debts shall not include interest.   3. A seller may deduct bad debts on the return for the period during which the bad debt is written off as uncollectible in the seller’s books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subsection, a seller who is not required to file federal income tax returns may deduct a bad debt on a return filed for the period in which the bad debt is written off as uncollectible in the seller’s books and records and would be eligible for a bad debt deduction for federal income tax purposes if the seller were required to file a federal income tax return.   4. If a deduction is taken for a bad debt and the seller subsequently collects the debt in whole or in part, the tax on the amount so collected must be paid and reported on the return filed for the period in which the collection is made.   5. A seller may obtain a refund of tax on any amount of bad debt that exceeds the amount of taxable sales within the period allowed for refund claims by section 423.47. However, the period allowed for refund claims shall be measured from the due date of the return on which the bad debt could first be claimed.   6. For the purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first to the price of the property or service and tax thereon, proportionally, and secondly to interest, service charges, and any other charges.  2003 Acts, 1st Ex, ch 2, §114, 205  Referred to in §423.53, 423.57
IA Code § 423.22 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.22 - Taxation in another state.

423.22 Taxation in another state.   If any person who causes tangible personal property or specified digital products to be brought into this state or who uses in this state services enumerated in section 423.2 has already paid a tax in another state in respect to the sale or use of the property or the performance of the service, or an occupation tax in respect to the property or service, in an amount less than the tax imposed by subchapter II or III, the provisions of those subchapters shall apply, but at a rate measured by the difference only between the rate fixed by subchapter II or III and the rate by which the previous tax on the sale or use, or the occupation tax, was computed. If the tax imposed and paid in the other state is equal to or more than the tax imposed by those subchapters, then a tax is not due in this state on the personal property or service.  2003 Acts, 1st Ex, ch 2, §115, 205; 2018 Acts, ch 1161, §207, 229  Referred to in §423.19, 423.26A, 423.57
IA Code § 423.23 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.23 - Sellers’ agreements.

423.23 Sellers’ agreements.   Agreements between competing sellers, or the adoption of appropriate rules and regulations by organizations or associations of sellers to provide uniform methods for adding sales or use tax or the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, are expressly authorized and shall be held not in violation of chapter 553 or other antitrust laws of this state. The director shall cooperate with sellers, organizations, or associations in formulating agreements and rules.  2003 Acts, 1st Ex, ch 2, §116, 205  Referred to in §99G.30A, 321.105A, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.24 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.24 - Absorbing tax prohibited.

423.24 Absorbing tax prohibited.   A seller shall not advertise or hold out or state to the public or to any purchaser, consumer, or user, directly or indirectly, that the taxes or any parts thereof imposed by subchapter II or III will be assumed or absorbed by the seller or the taxes will not be added to the sales price of the property sold, or if added that the taxes or any part thereof will be refunded. Any person violating any of the provisions of this section within this state is guilty of a simple misdemeanor.  2003 Acts, 1st Ex, ch 2, §117, 205  Referred to in §99G.30A, 321.105A, 423.14, 423.40, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.24A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.24A - Reimbursement for the primary road fund.

423.24A Reimbursement for the primary road fund. Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See §321.145.
IA Code § 423.25 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.25 - Director’s power to adopt rules.

423.25 Director’s power to adopt rules.   The director shall have the power to adopt rules for adding the taxes imposed by subchapters II and III, or the average equivalents thereof, by providing different methods applying uniformly to retailers within the same general classification for the purpose of enabling the retailers to add and collect, as far as practicable, the amounts of those taxes.  2003 Acts, 1st Ex, ch 2, §118, 205  Referred to in §99G.30A, 321.105A, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
IA Code § 423.26A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.26A - Manufactured housing — collection of use tax — certificate of title.

423.26A Manufactured housing — collection of use tax — certificate of title.   1. Except as provided in subsection 3, the use tax imposed upon the use of manufactured housing shall be paid by the owner of the manufactured housing to the manufactured home retailer licensed under chapter 103A. The owner of the manufactured housing shall also provide to the manufactured home retailer all information necessary to complete and submit an application for a certificate of title.   2. Use tax collected by the manufactured home retailer shall be forwarded to the county treasurer or the state department of transportation. The county treasurer shall retain one dollar from each tax payment collected by a manufactured home retailer and paid to the county treasurer, to be credited to the county general fund. The manufactured home retailer shall submit an application for certificate of title on behalf of the owner of the manufactured housing.   3. The use tax imposed upon the use of manufactured housing brought into the state of Iowa which has not previously been subject to the tax imposed under this subchapter and for which that tax has not been paid, shall be paid by the owner of the manufactured housing to the county treasurer or the state department of transportation from whom the certificate of title is obtained. The owner of the manufactured housing shall submit an application for a certificate of title. Section 423.22 shall apply in the case where the owner has paid tax in another state.   4. The county treasurer or the state department of transportation shall require every application for a certificate of title to include information as the county treasurer or the director deems necessary as to the time of purchase, the purchase price, installed purchase price, and other information relative to the purchase of the manufactured housing.   5. A certificate of title shall not be issued until the tax has been paid. A certificate of title shall be delivered to the owner of the manufactured housing by the county treasurer or state department of transportation who received the use tax.   6. On or before the tenth day of each month, the county treasurer or the state department of transportation shall remit to the department the amount of the taxes collected during the preceding month.   7. A person who willfully makes a false statement in regard to taxation under this section is guilty of a fraudulent practice. A person who willfully makes a false statement in regard to taxation under this section with the intent to evade the payment of tax shall be assessed a penalty of seventy-five percent of the amount of tax unpaid and required to be paid.  2010 Acts, ch 1108, §8, 15  Referred to in §103A.55, 312.1, 321.20, 331.557, 423.36, 423.43  Fraudulent practices, see §714.8 – 714.14
IA Code § 423.27 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.27 - Motor vehicle lease tax.

423.27 Motor vehicle lease tax. Repealed by  2008 Acts, ch 1113, §46  . See §423.26.
IA Code § 423.28 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.28 - Sales tax report — deduction.

423.28 Sales tax report — deduction. Repealed by 2012 Acts, ch 1110, §23.
IA Code § 423.29 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.29 - Collections by sellers.

423.29 Collections by sellers.   1. Every seller who is a retailer and who is making taxable sales of tangible personal property or specified digital products in Iowa or who is a retailer maintaining a place of business in this state making taxable sales of tangible personal property or specified digital products shall, at the time of making the sale, collect the sales tax. Sellers required to collect sales or use tax shall give to any purchaser a receipt for the tax collected in the manner and form prescribed by the director.   2. Every seller who is a retailer furnishing taxable services in Iowa and every seller who is a retailer maintaining a place of business in this state and furnishing taxable services in Iowa or services outside Iowa if the product or result of the service is used in Iowa shall be subject to the provisions of subsection 1.  2003 Acts, 1st Ex, ch 2, §122, 205; 2015 Acts, ch 29, §55; 2018 Acts, ch 1161, §208, 229; 2020 Acts, ch 1118, §46  Referred to in §421.26, 423.14, 423.14A, 423.33, 423.57, 423.58  Legislative intent regarding 2020 amendment to subsection 1; 2020 Acts, ch 1118, §49  Subsection 1 amended
IA Code § 423.30 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.30 - Foreign sellers not registered under the agreement.

423.30 Foreign sellers not registered under the agreement.   1. The director may, upon application, authorize the collection of the use tax by any seller who is a retailer not maintaining a place of business within this state and not registered under the agreement, who, to the satisfaction of the director, furnishes adequate security to ensure collection and payment of the tax. Such sellers shall be issued, without charge, permits to collect tax subject to any regulations which the director shall prescribe. When so authorized, it shall be the duty of foreign sellers to collect the tax upon all tangible personal property and specified digital products sold, to the retailer’s knowledge, for use within this state, in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The authority and permit may be canceled when, at any time, the director considers the security inadequate, or that tax can more effectively be collected from the person using property in this state.   2. The discretionary power granted in subsection 1 is extended to apply in the case of foreign retailers furnishing services enumerated in section 423.2.  2003 Acts, 1st Ex, ch 2, §123, 205; 2015 Acts, ch 30, §121; 2018 Acts, ch 1161, §209, 229  Referred to in §423.14, 423.32
IA Code § 423.34 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.34 - Liability of user.

423.34 Liability of user.   Any person who uses any tangible personal property, specified digital products, or services enumerated in section 423.2 upon which the use tax has not been paid, either to the county treasurer or to a retailer or direct to the department as required by this subchapter, shall be liable for the payment of tax, and shall on or before the last day of the month next succeeding each quarterly period pay the use tax upon all tangible personal property, specified digital products, or services used by the person during the preceding quarterly period in the manner and accompanied by such returns as the director shall prescribe. All of the provisions of sections 423.32 and 423.33 with reference to the returns and payments shall be applicable to the returns and payments required by this section.  2003 Acts, 1st Ex, ch 2, §127, 205; 2018 Acts, ch 1161, §215, 229; 2019 Acts, ch 59, §126  Referred to in §99G.30A, 421.26, 423.14, 423.57, 423B.6, 423D.4, 423G.5
IA Code § 423.34A (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.34A - Exclusion from liability for purchasers.

423.34A Exclusion from liability for purchasers.   A purchaser is relieved of liability for payment of state sales or use tax, for payment of any local option sales tax, for payment of interest, or for payment of any penalty for nonpayment of tax which nonpayment is not fraudulent, willful, or intentional, under the following circumstances:   1. The purchaser, the purchaser’s seller or certified service provider, or the purchaser holding a direct pay permit relied on erroneous data contained in this state’s taxability matrix completed pursuant to the agreement.   2. The purchaser, the purchaser’s seller or certified service provider, or the purchaser holding a direct pay permit relied on erroneous data provided by the state with regard to tax rates, boundaries, or taxing jurisdiction assignments.   3. The purchaser used a database described in section 423.52, subsection 1, or section 423.55 and relied on erroneous data about tax rates, boundaries, or taxing jurisdiction assignments contained in that database.  2007 Acts, ch 179, §4, 10  Referred to in §99G.30A, 423.33, 423.57, 423B.6, 423D.4, 423G.5
IA Code § 423.35 (2021)
2021 Iowa Code|Title X - FINANCIAL RESOURCES|Chapter 423 - STREAMLINED SALES AND USE TAX ACT|Section 423.35 - Posting of bond to secure payment.

423.35 Posting of bond to secure payment.   The director may, when necessary and advisable in order to secure the collection of the sales or use tax, authorize any person subject to either tax, and any retailer required or authorized to collect those taxes pursuant to the provisions of section 423.14, to file with the department a bond, issued by a surety company authorized to transact business in this state and approved by the insurance commissioner as to solvency and responsibility, in an amount as the director may fix, to secure the payment of any tax, interest, or penalties due or which may become due from such person. In lieu of a bond, securities approved by the director, in an amount which the director may prescribe, may be deposited with the department, which securities shall be kept in the custody of the department and may be sold by the director at public or private sale, without notice to the depositor, if it becomes necessary to do so in order to recover any tax, interest, or penalties due. Upon the sale, the surplus, if any, above the amounts due under this chapter shall be returned to the person who deposited the securities.  2003 Acts, 1st Ex, ch 2, §128, 205  Referred to in §99G.30A, 321.105A, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 452A.66