reglab/statecodes huggingface dataset:
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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
2023 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 monthly period pay the use tax upon all tangible personal property, specified digital products, or services used by the person during the preceding monthly period in the manner and accompanied by such returns as the director shall prescribe. All of the provisions of sections 423.31 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; 2022 Acts, ch 1138, §17
Referred to in §99G.30A, 421.26, 423.14, 423.57, 423B.6, 423D.4, 423G.5
Section amended
2023 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
2023 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
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period.

423.37 Failure to file sales or use tax returns — incorrect returns — limitations period.
1. As soon as practicable after a return is filed and in any event within three years after the return is filed, the department shall examine it, assess and determine the tax due if the return is found to be incorrect, and give notice to the person liable for the tax of the assessment and determination as provided in subsection 2. The period for the examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent return made with the intent to evade tax or in the case of a failure to file a return.
2. If a return required by this subchapter is not filed, or if a return when filed is incorrect or insufficient, the department shall determine the amount of tax due from information as the department may be able to obtain and, if necessary, may estimate the tax on the basis of external indices, such as number of employees of the person concerned, rentals paid by the person, stock on hand, or other factors. The determination may be made using any generally recognized valid and reliable sampling technique, whether or not the person being audited has complete records, as mutually agreed upon by the department and the taxpayer. The department shall give notice of the determination to the person liable for the tax. The determination shall fix the tax unless the person against whom it is assessed shall, within sixty days after the giving of notice of the determination, apply to the director for a hearing or unless the taxpayer contests the determination by paying the tax, interest, and penalty and timely filing a claim for refund. At the hearing, evidence may be offered to support the determination or to prove that it is incorrect. After the hearing the director shall give notice of the decision to the person liable for the tax.
3. The three-year period of limitation provided in subsection 1 may be extended by a taxpayer by signing a waiver agreement form to be provided by the department. The agreement shall stipulate the period of extension and the tax period to which the extension applies. The agreement shall also provide that a claim for refund may be filed by the taxpayer at any time during the period of extension.
4. The period of limitation on examination and determination is unlimited under this title in the case of any action by the department to recover or rescind any tax expenditure as defined by section 2.48, subsection 1, or any other incentive or assistance, due to a failure to meet or maintain the requirements of a program administered by the economic development authority.
2003 Acts, 1st Ex, ch 2, §130, 205; 2006 Acts, ch 1158, §51; 2013 Acts, ch 110, §2; 2020 Acts, ch 1118, §21, 31
Referred to in §99G.30A, 321.105A, 421.10, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.38 - Judicial review.

423.38 Judicial review.
1. Judicial review of actions of the director may be sought in accordance with the terms of the Iowa administrative procedure Act, chapter 17A.
2. For cause and upon a showing by the director that collection of the tax in dispute is in doubt, the court may order the petitioner to file with the clerk a bond for the use of the respondent, with sureties approved by the clerk, in the amount of tax appealed from, conditioned that the petitioner shall perform the orders of the court.
3. An appeal may be taken by the taxpayer or the director to the supreme court of this state irrespective of the amount involved.
2003 Acts, ch 44, §114;
2003 Acts, 1st Ex, ch 2, §131, 205
Referred to in §99G.30A, 321.105A, 421B.11, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
Filing petition on appeal,
R.C.P. 1.1803
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.39 - Service of notices.

423.39 Service of notices.
1. A notice authorized or required under this subchapter may be given by mailing the notice to the person for whom it is intended, addressed to that person at the address given in the last return filed by the person pursuant to this subchapter, or if no return has been filed, then to any address obtainable. The mailing of the notice is presumptive evidence of the receipt of the notice by the person to whom addressed. Any period of time which is determined according to this subchapter by the giving of notice commences to run from the date of mailing of the notice.
2. The provisions of the Code relative to the limitation of time for the enforcement of a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine, or enforce the collection of any tax or penalty provided by this chapter.
2003 Acts, 1st Ex, ch 2, §132, 205
Referred to in §99G.30A, 321.105A, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.40 - Penalties — offenses — limitation.

423.40 Penalties — offenses — limitation.
1. In addition to the sales or use tax or additional sales or use tax, the taxpayer shall pay a penalty as provided in section 421.27. The taxpayer shall also pay interest on the sales or use tax or additional sales or use tax at the rate in effect under section 421.7 for each month counting each fraction of a month as an entire month, computed from the date the return was required to be filed. The penalty and interest shall be paid to the department and disposed of in the same manner as other receipts under this subchapter. Unpaid penalties and interest may be enforced in the same manner as the taxes imposed by this chapter.
2. a. Any person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state without procuring a permit to collect tax, as provided in section 423.36, or who violates section 423.24 and the officers of any corporation who so act are guilty of a serious misdemeanor.
b. A person who knowingly sells tangible personal property, specified digital products, tickets or admissions to places of amusement and athletic events, or gas, water, electricity, or communication service at retail, or engages in the furnishing of services enumerated in section 423.2, in this state after the person’s sales or use tax permit has been revoked and before it has been restored as provided in section 423.36, subsection 6, and the officers of any corporation who so act are guilty of an aggravated misdemeanor.
3. A person who willfully attempts in any manner to evade any tax imposed by this chapter or the payment of the tax or a person who makes or causes to be made a false or fraudulent return with intent to evade any tax imposed by subchapter II or III or the payment of the tax is guilty of a class “D” felony.
4. The certificate of the director to the effect that a tax has not been paid, that a return has not been filed, or that information has not been supplied pursuant to the provisions of this subchapter shall be prima facie evidence thereof.
5. A person required to pay sales or use tax, or to make, sign, or file a return or supplemental return, who willfully makes a false or fraudulent return, or willfully fails to pay at least ninety percent of the tax or willfully fails to make, sign, or file the return, at the time required by law, is guilty of a fraudulent practice.
6. A prosecution for an offense specified in this section shall be commenced within six years after its commission.
2003 Acts, 1st Ex, ch 2, §133, 205; 2018 Acts, ch 1161, §220, 229; 2022 Acts, ch 1138, §21
Referred to in §99G.30A, 321.105A, 423.26, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
Subsections 1, 2, 3, and 5 amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.41 - Books — examination.

423.41 Books — examination.
Every retailer required or authorized to collect taxes imposed by this chapter and every person using in this state tangible personal property, specified digital products, services, or the product of services shall keep records, receipts, invoices, and other pertinent papers as the director shall require, in the form that the director shall require, for as long as the director has the authority to examine and determine tax due. The director or any duly authorized agent of the department may examine the books, papers, records, and equipment of any person selling tangible personal property, specified digital products, or services or liable for the tax imposed by this chapter, and investigate the character of the business of any person in order to verify the accuracy of any return made, or if a return was not made by the person, ascertain and determine the amount due under this chapter. These books, papers, and records shall be made available within this state for examination upon reasonable notice when the director deems it advisable and so orders. If the taxpayer maintains any records in an electronic format, the taxpayer shall comply with reasonable requests by the director or the director’s authorized agents to provide those electronic records in a standard record format. The preceding requirements shall likewise apply to users and persons furnishing services enumerated in section 423.2.
2003 Acts, 1st Ex, ch 2, §134, 205; 2007 Acts, ch 186, §23; 2018 Acts, ch 1161, §221, 229
Referred to in §99G.30A, 321.105A, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.42 - Statutes applicable.

423.42 Statutes applicable.
1. The director shall administer the taxes imposed by subchapters II and III in the same manner and subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in, section 422.25, subsection 4, section 422.30, and sections 422.67 through 422.75.
2. All the provisions of section 422.26 shall apply in respect to the taxes and penalties imposed by subchapters II and III and this subchapter, except that, as applied to any tax imposed by subchapters II and III, the lien provided in section 422.26 shall be prior and paramount over all subsequent liens upon any personal property within this state, or right to such personal property, belonging to the taxpayer without the necessity of recording as provided in section 422.26. The requirements for recording shall, as applied to the taxes imposed by subchapters II and III, apply only to the liens upon real property. When requested to do so by any person from whom a taxpayer is seeking credit, or with whom the taxpayer is negotiating the sale of any personal property, or by any other person having a legitimate interest in such information, the director shall, upon being satisfied that such a situation exists, inform that person as to the amount of unpaid taxes due by such taxpayer under the provisions of subchapters II and III. The giving of this information under these circumstances shall not be deemed a violation of section 422.72 as applied to subchapters II and III.
2003 Acts, 1st Ex, ch 2, §135, 205
Referred to in §99G.30A, 321.105A, 421.17, 423.26, 423.33, 423.45, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.43 - Deposit of revenues.

423.43 Deposit of revenues.
1. a. Except as provided in subsection 2, all revenue arising under the operation of the use tax under subchapter III shall be deposited into the general fund of the state.
b. Subsequent to the deposit into the general fund of the state and after the transfer of such revenues collected under chapter 423B, the department shall transfer one-sixth of such remaining revenues to the secure an advanced vision for education fund created in section 423F.2. This paragraph is repealed January 1, 2051.
2. All revenue derived from the use tax imposed pursuant to sections 423.26 and 423.26A shall be credited to the statutory allocations fund created under section 321.145, subsection 2.
2003 Acts, 1st Ex, ch 2, §136, 205; 2005 Acts, ch 140, §13; 2008 Acts, ch 1113, §45, 125, 129; 2010 Acts, ch 1108, §10, 15; 2019 Acts, ch 166, §10
Referred to in §321.145, 423.57
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.46 - Rate and base changes— liability for failure to collect.

423.46 Rate and base changes — liability for failure to collect.
1. The department shall make a reasonable effort to provide sellers with as much advance notice as practicable of a rate change and to notify sellers of legislative changes in the tax base and amendments to sales and use tax rules. Except as provided in subsection 2, a seller shall not be relieved of the obligation to collect sales or use taxes for this state by either a failure to receive such notice or by a failure of the state to provide notice.
2. A seller will be relieved of liability for failing to collect sales or use taxes for this state at the new rate under all of the following conditions and to the following extent:
a. The department fails to provide for at least thirty days between the enactment of the statute providing for a rate change and the effective date of such rate change.
b. The seller continues to collect sales or use taxes at the rate in effect immediately prior to the rate change.
c. The erroneous collection described in paragraph “b” does not continue for more than thirty days after the effective date of the rate change.
3. The relief from the obligation to collect sales or use taxes described in subsection 2 shall not apply if a seller fraudulently fails to collect tax at the new rate or if a seller has solicited purchasers on the basis of the rate in effect immediately prior to the rate change.
2003 Acts, 1st Ex, ch 2, §139, 205; 2010 Acts, ch 1145, §11, 17
Referred to in §99G.30A, 423.57, 423B.6, 423C.4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.47 - Refunds and credits.

423.47 Refunds and credits.
If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter, such amount shall be credited against any tax due, or to become due, on the books of the department from the person who made the erroneous payment, or such amount shall be refunded to such person by the department. A claim for refund or credit that has not been filed with the department within three years after the tax payment for which a refund or credit is claimed became due, or one year after such tax payment was made, whichever time is the later, shall not be allowed by the director.
2003 Acts, 1st Ex, ch 2, §140, 205
Referred to in §99G.30A, 321.105A, 423.21, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5, 476B.2, 476B.7, 476C.6
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.50 - Remittance of funds.

423.50 Remittance of funds.
1. Only one remittance of tax per return is required.
2. All remittances shall be remitted electronically.
3. Electronic payments may be made either by automated clearinghouse credit or automated clearinghouse debit. Any data accompanying a remittance must be formatted using uniform tax type and payment codes approved by the governing board established pursuant to the agreement. An alternative method for making same-day payments shall be determined under rules adopted by the director.
4. The department shall adopt a standardized process for the remittance of tax payments. The procedure shall have the capability of processing multiple payments and simplified returns by affiliated entities, certified service providers, or tax preparers. The process adopted pursuant to this subsection is subject to the approval of the governing board.
2003 Acts, 1st Ex, ch 2, §143, 205; 2010 Acts, ch 1145, §16, 17; 2011 Acts, ch 92, §10, 11; 2022 Acts, ch 1061, §64; 2022 Acts, ch 1138, §24
Subsection 1 amended
Subsections 4 and 5 stricken and former subsection 6 renumbered as 4
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.53 - Bad debts and model 1 sellers.

423.53 Bad debts and model 1 sellers.
A certified service provider may claim, on behalf of a model 1 seller, any bad debt deduction as provided in section 423.21. The certified service provider must credit or refund the full amount of any bad debt deduction or refund received to the seller.
2003 Acts, 1st Ex, ch 2, §146, 205
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.54 - Amnesty for registered sellers.

423.54 Amnesty for registered sellers.
1. Subject to the limitations in subsections 2 through 6, the following provisions apply:
a. Amnesty is provided for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this state in accordance with the terms of the agreement, provided the seller was not so registered in this state in the twelve-month period preceding the commencement of Iowa’s participation in the agreement.
b. Amnesty precludes assessment of the seller for uncollected or unpaid sales or use tax together with penalty or interest for sales made during the period the seller was not registered in this state, provided registration occurs within twelve months of the commencement of Iowa’s participation in the agreement.
c. Amnesty shall be provided to any seller lawfully registered under the agreement by any other member state prior to the date of the commencement of Iowa’s participation in the agreement.
2. Amnesty is not available to a seller with respect to any matter or matters for which the seller received notice of the commencement of an audit and which audit is not yet finally resolved, including any related administrative and judicial processes.
3. Amnesty is not available for sales or use taxes already paid or remitted or to taxes collected by the seller.
4. Amnesty is fully effective absent the seller’s fraud or intentional misrepresentation of a material fact as long as the seller continues registration and continues payment or collection and remittance of applicable sales or use taxes for a period of at least thirty-six months. The statute of limitations applicable to asserting a tax liability is tolled during this thirty-six month period.
5. Amnesty is applicable only to sales or use taxes due from a seller in its capacity as a seller and not to sales or use taxes due from a seller in its capacity as a buyer.
6. The director may allow amnesty on terms and conditions more favorable to a seller than the terms required by this section.
2003 Acts, 1st Ex, ch 2, §147, 205
Referred to in §423.48
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.55 - Databases.

423.55 Databases.
The department shall provide and maintain databases required by the agreement for the benefit of sellers registered under the agreement.
2003 Acts, 1st Ex, ch 2, §148, 205
Referred to in §423.34A
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.57 - Statutes applicable.

423.57 Statutes applicable.
The director shall administer this subchapter as it relates to the taxes imposed in this chapter in the same manner and subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in sections 423.14, 423.14A, 423.14B, 423.15, 423.16, 423.17, 423.19, 423.20, 423.21, 423.22, 423.23, 423.24, 423.25, 423.29, 423.31, 423.33, 423.34, 423.34A, 423.35, 423.37, 423.38, 423.39, 423.40, 423.41, and 423.42, section 423.43, subsection 1, and sections 423.45, 423.46, and 423.47.
2003 Acts, 1st Ex, ch 2, §150, 205; 2007 Acts, ch 179, §5, 6, 10; 2008 Acts, ch 1113, §114, 122, 131; 2012 Acts, ch 1110, §21; 2018 Acts, ch 1161, §223, 229; 2022 Acts, ch 1138, §25
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423 - STREAMLINED SALES AND USE TAX ACT › Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.

423.58 Collection, permit, and tax return exemption for certain out-of-state businesses.
Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).
2016 Acts, ch 1095, §11, 14; 2018 Acts, ch 1161, §224, 229; 2022 Acts, ch 1138, §26
Section amended
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423A - HOTEL AND MOTEL TAX › Section 423A.3 - State-imposed hotel and motel tax.

423A.3 State-imposed hotel and motel tax.
A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A.
2005 Acts, ch 140, §21; 2006 Acts, ch 1010, §103; 2018 Acts, ch 1161, §247, 255
Referred to in §15J.2, 15J.5, 423A.5A
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423A - HOTEL AND MOTEL TAX › Section 423A.5 - Exemptions.

423A.5 Exemptions.
There are exempted from the provisions of this chapter and from the computation of any amount of tax imposed by this chapter all of the following:
1. a. The sales price from the renting of lodging to a person where the lodging is rented by the same person for a period of more than thirty-one consecutive days, except as provided in paragraph “b”.
b. The sales price from the renting of lodging to a person where the lodging is rented by the same person for the period beginning after ninety consecutive days of rental by such person, if the rental is a room, apartment, or sleeping quarter in a hotel, motel, inn, public lodging house, or rooming house, or in any place where sleeping accommodations are furnished to a transient guest.
2. The sales price from the renting of sleeping rooms in dormitories at all universities and colleges located in the state of Iowa.
3. The sales price of lodging furnished to the guests of a religious institution if the property is exempt under section 427.1, subsection 8, and the purpose of renting is to provide a place for a religious retreat or function and not a place for transient guests generally.
4. a. The sales price of lodging furnished to the guests of a nonprofit lodging provider and the purpose of renting is to provide a place for the friends and family of a hospital patient during a time of medical need of the patient and the length of stay is based upon the needs of the friends, family, or patient.
b. For purposes of this subsection,“nonprofit lodging provider” means a nonprofit entity which is exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code that maintains an established facility that provides lodging to friends and family of a hospital patient during a time of medical need of the patient.
2005 Acts, ch 140, §23; 2008 Acts, ch 1184, §58, 59; 2009 Acts, ch 179, §138, 139; 2018 Acts, ch 1161, §249, 255; 2020 Acts, ch 1081, §1, 2
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423B - LOCAL OPTION TAXES › Section 423B.2 - Local vehicle tax.

423B.2 Local vehicle tax.
1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax is imposed at the time of the renewal of the registration of the vehicle. The local vehicle tax shall be imposed only on the renewals of registrations and shall be payable during the registration renewal periods provided under section 321.40.
2. The county imposing the tax shall provide for the exemption of each class, if any, of vehicles for which an exemption was listed on the ballot proposition.
3. For the purpose of the tax authorized by this section:
a. “Person” means the same as defined in section 321.1.
b. “Registration year” means the same as defined in section 321.1.
c. “Vehicle” means motor vehicle as defined in section 321.1 which is subject to registration under section 321.18, and which is registered with the county treasurer.
85 Acts, ch 32, §90
CS85, §422B.2
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423B.2
2013 Acts, ch 90, §104
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423B - LOCAL OPTION TAXES › Section 423B.3 - Administration of local vehicle tax.

423B.3 Administration of local vehicle tax.
1. A local vehicle tax or change in the rate shall be imposed January 1 immediately following a favorable election for registration years beginning on or after that date and the repeal of the tax shall be as of December 31 following a favorable election for registration years beginning after that date.
2. Local officials shall confer with the director of transportation for assistance in drafting the ordinance imposing a local vehicle tax. A certified copy of the ordinance shall be filed with the director as soon as possible after passage. The director shall inform the appropriate county treasurers and provide assistance to them for the collection of all local vehicle taxes and any penalties, crediting local vehicle tax receipts excluding penalties to a “local vehicle tax fund” established in the office of the county treasurer. From the local vehicle tax fund, the treasurer shall remit monthly, by direct deposit in the same manner as provided in section 384.11, to each city in the county the amount collected from residents of the city during the preceding calendar month and to the county the amount collected from the residents of the unincorporated area during the preceding calendar month. Moneys received by a city or county from this fund shall be credited to the general fund of the city or county to be used solely for public transit or shall be credited to the street construction fund of that city or the secondary road fund of that county to be used for the purposes specified in section 312.6. Any penalties collected shall be credited to the county general fund to be used to defray the cost to the county of administering the local vehicle tax.
85 Acts, ch 32, §91
CS85, §422B.3
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423B.3
2015 Acts, ch 29, §114; 2019 Acts, ch 24, §104
2023 Iowa Code › Title X - FINANCIAL RESOURCES › Chapter 423B - LOCAL OPTION TAXES › Section 423B.4 - Payment — penalties.

423B.4 Payment — penalties.
1. Taxpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year. The county treasurer shall require a person applying for the renewal of the registration of a vehicle to state the person’s residence and shall not renew a registration certificate of a vehicle on which a local vehicle tax is due until the local vehicle tax is paid.
2. Payment of a local vehicle tax shall be evidenced by a notation on the state registration certificate. The director of transportation shall prescribe by rule the type of notation. A local vehicle tax shall not be refunded even when annual state registration fees are refunded.
3. Penalties for late payment which are comparable to the penalties for late payment of annual state registration fees shall be imposed by the ordinance imposing a local vehicle tax. Willful violation of a local vehicle tax ordinance is a simple misdemeanor.
85 Acts, ch 32, §92
CS85, §422B.4
2003 Acts, 1st Ex, ch 2, §203, 205
C2005, §423B.4
2008 Acts, ch 1113, §115; 2015 Acts, ch 29, §114