Iowa § 423.16 Transactions to which the general sourcing rules do not apply

Iowa Statutes

§ 423.16 — Transactions to which the general sourcing rules do not apply

Iowa § 423.16

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.16 (Transactions to which the general sourcing rules do not apply) 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 § 423.16 (2026).

Text

Section 423.15 does not apply to sales or use taxes levied on the following:

1.Theretailsaleortransferofwatercraft, modularhomes, ormobilehomes, andtheretail 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

Free access — add to your briefcase to read the full text and ask questions with AI

Section 423.15 does not apply to sales or use taxes levied on the following:
1. Theretailsaleortransferofwatercraft, modularhomes, ormobilehomes, andtheretail
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.