Iowa § 423.22 Taxation in another state

Iowa Statutes

§ 423.22 — Taxation in another state

Iowa § 423.22

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.22 (Taxation in another state) 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 § 423.22 (2026).

Text

If any person who causes tangible personal property or specified digital products to
be brought into this state or who uses in this state services enumerated in section 423.2
has already paid a tax in another state in respect to the sale or use of the property or the
performance of the service, or an occupation tax in respect to the property or service,
in an amount less than the tax imposed by subchapter II or III, the provisions of those
subchapters shall apply, but at a rate measured by the difference only between the rate fixed
by subchapter II or III and the rate by which the previous tax on the sale or use, or the
occupation tax, was computed. If the tax imposed and paid in the other state is equal to or
more than the tax imposed by those subchapters, then a tax is not due in this st

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If any person who causes tangible personal property or specified digital products to
be brought into this state or who uses in this state services enumerated in section 423.2
has already paid a tax in another state in respect to the sale or use of the property or the
performance of the service, or an occupation tax in respect to the property or service,
in an amount less than the tax imposed by subchapter II or III, the provisions of those
subchapters shall apply, but at a rate measured by the difference only between the rate fixed
by subchapter II or III and the rate by which the previous tax on the sale or use, or the
occupation tax, was computed. If the tax imposed and paid in the other state is equal to or
more than the tax imposed by those subchapters, then a tax is not due in this state on the
personal property or service.