Iowa Statutes
§ 423.58 — Collection, permit, and tax return exemption for certain out-of-state businesses
Iowa § 423.58
This text of Iowa § 423.58 (Collection, permit, and tax return exemption for certain out-of-state businesses) 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 § 423.58 (2026).
Text
Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, and 423.36, a person
meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit,
collect and remit sales and use tax, or make and file applicable sales or use tax returns, as
provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).
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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 § 423.58, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423.58.