Iowa § 423.13 Purpose of this subchapter

Iowa Statutes

§ 423.13 — Purpose of this subchapter

Iowa § 423.13

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.13 (Purpose of this subchapter) is published on Counsel Stack Legal Research, covering Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Iowa Code § 423.13 (2026).

Text

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.

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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.