PocketLaw | Iowa Code | STREAMLINED SALES AND USE TAX ACT

STREAMLINED SALES AND USE TAX ACT

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Definitions.

Tax imposed.

Deposit and transfer of revenues.

Exemptions.

Refunds.

Imposition of tax.

Exemptions.

Title.

Motor vehicle lease tax.

Legislative finding and intent.

Authority to enter agreement — representatives on governing board.

Iowa streamlined sales tax advisory council.

Relationship to state law.

Agreement requirements.

Limited binding and beneficial effect.

Purpose of this subchapter.

Section
423.13A

Administration — effectiveness of agreements with retailers.

Sales and use tax collection.

Section
423.14A

Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities.

Section
423.14B

Sales and use tax reporting requirements — penalties.

General sourcing rules.

Transactions to which the general sourcing rules do not apply.

Sourcing rules for various types of leased or rented equipment which is not transportation equipment.

Multiple points of use exemption forms.

Direct mail sourcing.

Telecommunications service sourcing.

Bad debt deductions.

Taxation in another state.

Sellers’ agreements.

Absorbing tax prohibited.

Section
423.24A

Reimbursement for the primary road fund.

Director’s power to adopt rules.

Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration.

Section
423.26A

Manufactured housing — collection of use tax — certificate of title.

Motor vehicle lease tax.

Sales tax report — deduction.

Collections by sellers.

Foreign sellers not registered under the agreement.

Filing of sales tax returns and payment of sales tax.

Filing of use tax returns and payment of use tax.

Liability of persons for payment of sales or use tax.

Liability of user.

Section
423.34A

Exclusion from liability for purchasers.

Posting of bond to secure payment.

Permits required to collect sales or use tax — applications — revocation.

Failure to file sales or use tax returns — incorrect returns — limitations period.

Judicial review.

Service of notices.

Penalties — offenses — limitation.

Books — examination.

Statutes applicable.

Deposit of revenues.

Reimbursement for primary road fund.

Refunds — exemption certificates.

Rate and base changes— liability for failure to collect.

Refunds and credits.

Responsibilities and rights of sellers registered under the agreement.

Return requirements — electronic filing.

Remittance of funds.

Administration of exemptions.

Relief from liability for sellers and certified service providers.

Bad debts and model 1 sellers.

Amnesty for registered sellers.

Databases.

Confidentiality and privacy protections under model 1.

Statutes applicable.

Collection, permit, and tax return exemption for certain out-of-state businesses.