Iowa § 423G.5 Administration by director

Iowa Statutes

§ 423G.5 — Administration by director

Iowa § 423G.5

Title XFINANCIAL RESOURCES

Ch. 423GWATER SERVICE TAX

This text of Iowa § 423G.5 (Administration by director) 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 § 423G.5 (2026).

Text

1.The director of revenue shall administer the water service tax as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law that implements the streamlined sales and use tax agreement. The director shall provide appropriate forms, or provide on the regular state tax forms, for reporting water service tax liability, and for ease of administration may require water service tax liability to be identified, reported, and remitted to the department as sales and use tax liability, provided thedepartmenthastheabilitytoproperlyidentifysuchamountsaswaterservicetaxrevenues upon receipt.

2.The director may require all persons who are engaged in the business of deriving any salespriceorpurchasepricesubjecttotaxunderthischaptertoregi

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1. The director of revenue shall administer the water service tax as nearly as possible in
conjunction with the administration of the state sales and use tax law, except that portion
of the law that implements the streamlined sales and use tax agreement. The director shall
provide appropriate forms, or provide on the regular state tax forms, for reporting water
service tax liability, and for ease of administration may require water service tax liability to
be identified, reported, and remitted to the department as sales and use tax liability, provided
thedepartmenthastheabilitytoproperlyidentifysuchamountsaswaterservicetaxrevenues
upon receipt.
2. The director may require all persons who are engaged in the business of deriving any
salespriceorpurchasepricesubjecttotaxunderthischaptertoregisterwiththedepartment.
The director may also require a tax permit applicable only to this chapter for any retailer not
collecting, or any user not paying, taxes under chapter 423.
3. Section 422.25, subsection 4, sections 422.30, 422.67, and 422.68, section 422.69,
subsection 1, sections 422.70, 422.71, 422.72, 422.74, and 422.75, section 423.14, subsection
1, and sections 423.23, 423.24, 423.25, 423.31 through 423.35, 423.37 through 423.42, and
423.47, consistent with the provisions of this chapter, shall apply with respect to the tax
authorized under this chapter, in the same manner and with the same effect as if the excise
taxes on the sale or furnishing of a water service were retail sales taxes within the meaning
of those statutes. Notwithstanding this subsection, the director shall provide for monthly
filing of returns and for other than monthly filing of returns both as prescribed in section
423.31. All taxes collected under this chapter by a retailer or any user are deemed to be held
in trust for the state of Iowa.