§ 602.6703 — Declaratory judgment to adjudicate constitutional nexus issues regarding taxation

Iowa § 602.6703

• Jurisdiction: Iowa
• Title XV: JUDICIAL BRANCH AND JUDICIAL PROCEDURES
• Ch. 602: JUDICIAL BRANCH

Text

taxation.
1. Districtcourtshaveoriginaljurisdictionovercivilactionsseekingdeclaratoryjudgment
when both of the following apply:
a. The party seeking declaratory relief is a business that is any of the following:
(1) Organized under the laws of this state.
(2) A sole proprietorship owned by a domiciliary of this state.
(3) Authorized to do business in this state.
b. The responding party is a government official of another state, or political subdivision
of another state, who asserts that the business in question is obliged to collect sales or use
taxes for such state or political subdivision based upon conduct of the business that occurs
wholly or partially within that state or political subdivision.
2. A business meeting the requirements and facing the circumstances described in
subsection 1 shall be entitled to declaratory relief on the issue of whether the requirement
of another state, or political subdivision of another state, that the business collect and remit

sales or use taxes to that state, or political subdivision, in the factual circumstances of the
business’ operations giving rise to the demand, constitutes an undue burden on interstate
commerce within the meaning of the Constitution of the United States.