Iowa § 423.23 Sellers’ agreements

Iowa Statutes

§ 423.23 — Sellers’ agreements

Iowa § 423.23

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.23 (Sellers’ agreements) 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 § 423.23 (2026).

Text

Agreements between competing sellers, or the adoption of appropriate rules and
regulations by organizations or associations of sellers to provide uniform methods for adding
sales or use tax or the average equivalent thereof, and which do not involve price-fixing
agreements otherwise unlawful, are expressly authorized and shall be held not in violation
of chapter 553 or other antitrust laws of this state. The director shall cooperate with sellers,
organizations, or associations in formulating agreements and rules.

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Agreements between competing sellers, or the adoption of appropriate rules and
regulations by organizations or associations of sellers to provide uniform methods for adding
sales or use tax or the average equivalent thereof, and which do not involve price-fixing
agreements otherwise unlawful, are expressly authorized and shall be held not in violation
of chapter 553 or other antitrust laws of this state. The director shall cooperate with sellers,
organizations, or associations in formulating agreements and rules.