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- Iowa Code § 422D.3 · Administration.
- Iowa Code § 422D.4 · Payment to local government — use of receipts.
- Iowa Code § 422D.5 · Property tax levy.
- Iowa Code § 422D.6 · Emergency medical services trust fund.
- Iowa Code § 423.1 · Definitions.
- Iowa Code § 423.2 · Tax imposed.
- Iowa Code § 423.2A · Deposit and transfer of revenues.
- Iowa Code § 423.3 · Exemptions.
- Iowa Code § 423.4 · Refunds.
- Iowa Code § 423.5 · Imposition of tax.
- Iowa Code § 423.6 · Exemptions.
- Iowa Code § 423.7 · Title.
- Iowa Code § 423.7A · Motor vehicle lease tax.
- Iowa Code § 423.8 · Legislative finding and intent.
- Iowa Code § 423.9 · Authority to enter agreement — representatives on governing board.
- Iowa Code § 423.9A · Iowa streamlined sales tax advisory council.
- Iowa Code § 423.10 · Relationship to state law.
- Iowa Code § 423.11 · Agreement requirements.
- Iowa Code § 423.12 · Limited binding and beneficial effect.
- Iowa Code § 423.13 · Purpose of this subchapter.
- Iowa Code § 423.13A · Administration — effectiveness of agreements with retailers.
- Iowa Code § 423.14 · Sales and use tax collection.
- Iowa Code § 423.14A · Persons required to collect sales and use tax — supplemental conditions, requirements, and responsibilities.
- Iowa Code § 423.14B · Sales and use tax reporting requirements — penalties.
- Iowa Code § 423.15 · General sourcing rules.
- Iowa Code § 423.16 · Transactions to which the general sourcing rules do not apply.
- Iowa Code § 423.17 · Sourcing rules for various types of leased or rented equipment which is not transportation equipment.
- Iowa Code § 423.18 · Multiple points of use exemption forms.
- Iowa Code § 423.19 · Direct mail sourcing.
- Iowa Code § 423.20 · Telecommunications service sourcing.
- Iowa Code § 423.21 · Bad debt deductions.
- Iowa Code § 423.22 · Taxation in another state.
- Iowa Code § 423.23 · Sellers’ agreements.
- Iowa Code § 423.24 · Absorbing tax prohibited.
- Iowa Code § 423.24A · Reimbursement for the primary road fund.
- Iowa Code § 423.25 · Director’s power to adopt rules.
- Iowa Code § 423.26 · Vehicles subject only to the issuance of title — vehicle lease transactions not requiring title or registration.
- Iowa Code § 423.26A · Manufactured housing — collection of use tax — certificate of title.
- Iowa Code § 423.27 · Motor vehicle lease tax.
- Iowa Code § 423.28 · Sales tax report — deduction.
- Iowa Code § 423.29 · Collections by sellers.
- Iowa Code § 423.30 · Foreign sellers not registered under the agreement.
- Iowa Code § 423.31 · Filing of sales or use tax returns and payment of sales or use tax.
- Iowa Code § 423.32 · Filing of use tax returns and payment of use tax.
- Iowa Code § 423.33 · Liability of persons for payment of sales or use tax.
- Iowa Code § 423.34 · Liability of user.
- Iowa Code § 423.34A · Exclusion from liability for purchasers.
- Iowa Code § 423.35 · Posting of bond to secure payment.
- Iowa Code § 423.36 · Permits required to collect sales or use tax — applications — revocation.
- Iowa Code § 423.37 · Failure to file sales or use tax returns — incorrect returns — limitations period.
- Iowa Code § 423.38 · Judicial review.
- Iowa Code § 423.39 · Service of notices.
- Iowa Code § 423.40 · Penalties — offenses — limitation.
- Iowa Code § 423.41 · Books — examination.
- Iowa Code § 423.42 · Statutes applicable.
- Iowa Code § 423.43 · Deposit of revenues.
- Iowa Code § 423.44 · Reimbursement for primary road fund.
- Iowa Code § 423.45 · Refunds — exemption certificates.
- Iowa Code § 423.46 · Rate and base changes — liability for failure to collect.
- Iowa Code § 423.47 · Refunds and credits.
- Iowa Code § 423.48 · Responsibilities and rights of sellers registered under the agreement.
- Iowa Code § 423.49 · Return requirements — electronic filing.
- Iowa Code § 423.50 · Remittance of funds.
- Iowa Code § 423.51 · Administration of exemptions.
- Iowa Code § 423.52 · Relief from liability for sellers and certified service providers.
- Iowa Code § 423.53 · Bad debts and model 1 sellers.
- Iowa Code § 423.54 · Amnesty for registered sellers.
- Iowa Code § 423.55 · Databases.
- Iowa Code § 423.56 · Confidentiality and privacy protections under model 1.
- Iowa Code § 423.57 · Statutes applicable.
- Iowa Code § 423.58 · Collection, permit, and tax return exemption for certain out-of-state businesses.
- Iowa Code § 423A.1 · Short title.
- Iowa Code § 423A.2 · Definitions.
- Iowa Code § 423A.3 · State-imposed hotel and motel tax.
- Iowa Code § 423A.4 · Locally imposed hotel and motel tax.
- Iowa Code § 423A.5 · Exemptions.
- Iowa Code § 423A.5A · Collection and remittance of hotel and motel tax.
- Iowa Code § 423A.6 · Administration by director.
- Iowa Code § 423A.7 · Local transient guest tax fund.
- Iowa Code § 423B.1 · Authorization — election — imposition and repeal.
- Iowa Code § 423B.2 · Local vehicle tax.
- Iowa Code § 423B.3 · Administration of local vehicle tax.
- Iowa Code § 423B.4 · Payment — penalties.
- Iowa Code § 423B.5 · Local sales and services tax.
- Iowa Code § 423B.6 · Administration.
- Iowa Code § 423B.7 · Payment to local governments.
- Iowa Code § 423B.8 · Construction contractor refunds.
- Iowa Code § 423B.9 · Issuance of bonds.
- Iowa Code § 423B.10 · Funding urban renewal projects.
- Iowa Code § 423C.1 · Short title.
- Iowa Code § 423C.2 · Definitions.
- Iowa Code § 423C.3 · Tax on rental of automobiles — collection and remittance of tax.
- Iowa Code § 423C.4 · Administration and enforcement.
- Iowa Code § 423C.5 · Deposit of revenue.
- Iowa Code § 423D.1 · Definitions.
- Iowa Code § 423D.2 · Tax imposed.
- Iowa Code § 423D.3 · Exemptions.
- Iowa Code § 423D.4 · Administration by director.
- Iowa Code § 423F.1 · Legislative intent.
- Iowa Code § 423F.2 · Secure an advanced vision for education fund creation and distribution — repeal of local sales and services taxes.