Home/Iowa/Statutes/Title X: FINANCIAL RESOURCES/Ch. 423: STREAMLINED SALES AND USE TAX ACT/§ 423.14
Iowa Statutes

§ 423.14 — Sales and use tax collection

Iowa § 423.14
JurisdictionIowa
Title XFINANCIAL RESOURCES
Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.14 (Sales and use tax collection) 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 § 423.14 (2026).

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Nearby Sections

15
§ 423.1
Definitions
§ 423.10
Relationship to state law
§ 423.11
Agreement requirements
§ 423.12
Limited binding and beneficial effect
§ 423.13
Purpose of this subchapter
§ 423.13A
Administration — effectiveness of agreements with retailers
§ 423.14
Sales and use tax collection
§ 423.14A
Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities
§ 423.14B
Sales and use tax reporting requirements — penalties
§ 423.15
General sourcing rules
§ 423.16
Transactions to which the general sourcing rules do not apply
§ 423.17
Sourcing rules for various types of leased or rented equipment which is not transportation equipment
§ 423.18
Multiple points of use exemption forms
§ 423.19
Direct mail sourcing
§ 423.2
Tax imposed
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Bluebook (online)
Iowa § 423.14, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423.14.