Iowa § 423.14A Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities

Iowa Statutes

§ 423.14A — Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities

Iowa § 423.14A

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

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Bluebook

Iowa Code § 423.14A (2026).

Text

and use tax — supplemental 423.37 Failure to file sales or use tax
conditions, requirements, and returns — incorrect returns —
responsibilities. limitations period.
423.14B Sales and use tax reporting 423.38 Judicial review. Repealed by
requirements — penalties. 2023 Acts, ch 115, §39, 40.
423.15 General sourcing rules. 423.39 Service of notices.
Ch 423, STREAMLINED SALES AND USE TAX ACT 2
423.40 Penalties—offenses—limitation. 423.49 Returnrequirements—electronic

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and use tax — supplemental 423.37 Failure to file sales or use tax
conditions, requirements, and returns — incorrect returns —
responsibilities. limitations period.
423.14B Sales and use tax reporting 423.38 Judicial review. Repealed by
requirements — penalties. 2023 Acts, ch 115, §39, 40.
423.15 General sourcing rules. 423.39 Service of notices.
Ch 423, STREAMLINED SALES AND USE TAX ACT 2
423.40 Penalties—offenses—limitation. 423.49 Returnrequirements—electronic