Iowa Statutes
§ 423D.2 — Tax imposed
Iowa § 423D.2
This text of Iowa § 423D.2 (Tax imposed) 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 § 423D.2 (2026).
Text
A tax of five percent is imposed on the sales price or purchase price of all equipment sold
or used in the state of Iowa. This tax shall be collected and paid over to the department
by any retailer, retailer maintaining a place of business in this state, or user who would be
responsible for collection and payment of the tax if it were a sales or use tax imposed under
chapter 423.
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Bluebook (online)
Iowa § 423D.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/ia/423D.2.