Iowa Statutes
§ 423.33 — Liability of persons for payment of sales or use tax
Iowa § 423.33
This text of Iowa § 423.33 (Liability of persons for payment of sales or use tax) 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 § 423.33 (2026).
Text
SUBCHAPTERV
of sales or use tax.
SALESANDUSETAXACTADMINISTRATION—RETAILERS 423.34 Liability of user.
NOTREGISTEREDUNDERAGREEMENT—CONSUMERS 423.34A Exclusion from liability for
OBLIGATEDTOPAYUSETAXDIRECTLY
purchasers.
423.13 Purpose of this subchapter. 423.35 Posting of bond to secure
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Nearby Sections
15
§ 423.1
Definitions§ 423.10
Relationship to state law§ 423.11
Agreement requirements§ 423.13
Purpose of this subchapter§ 423.14
Sales and use tax collection§ 423.15
General sourcing rules§ 423.17
Sourcing rules for various types of leased or rented equipment which is not transportation equipment§ 423.19
Direct mail sourcing§ 423.2
Tax imposedCite This Page — Counsel Stack
Bluebook (online)
Iowa § 423.33, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423.33.