Iowa § 423.34 Liability of user

Iowa Statutes

§ 423.34 — Liability of user

Iowa § 423.34

Title XFINANCIAL RESOURCES

Ch. 423STREAMLINED SALES AND USE TAX ACT

This text of Iowa § 423.34 (Liability of user) 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 § 423.34 (2026).

Text

Any person who uses any tangible personal property, specified digital products, or services
enumerated in section 423.2 upon which the use tax has not been paid, either to the county
treasurer or to a retailer or direct to the department as required by this subchapter, shall be
liable for the payment of tax, and shall on or before the last day of the month next succeeding
each monthly period pay the use tax upon all tangible personal property, specified digital
products, or services used by the person during the preceding monthly period in the manner
and accompanied by such returns as the director shall prescribe. All of the provisions of
sections 423.31 and 423.33 with reference to the returns and payments shall be applicable to
the returns and payments required by this section.

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Any person who uses any tangible personal property, specified digital products, or services
enumerated in section 423.2 upon which the use tax has not been paid, either to the county
treasurer or to a retailer or direct to the department as required by this subchapter, shall be
liable for the payment of tax, and shall on or before the last day of the month next succeeding
each monthly period pay the use tax upon all tangible personal property, specified digital
products, or services used by the person during the preceding monthly period in the manner
and accompanied by such returns as the director shall prescribe. All of the provisions of
sections 423.31 and 423.33 with reference to the returns and payments shall be applicable to
the returns and payments required by this section.