GroundRules
Iowa Code § 423.24: Absorbing tax prohibited.
Where this section sits in the code
- Title X - FINANCIAL RESOURCES (Ch. 421 - 454)
- Chapter 423 - STREAMLINED SALES AND USE TAX ACT
- Subchapter V - SALES AND USE TAX ACT ADMINISTRATION — RETAILERS NOT REGISTERED UNDER AGREEMENT — CONSUMERS OBLIGATED TO PAY USE TAX DIRECTLY
A seller shall not advertise or hold out or state to the public or to any purchaser, consumer, or user, directly or indirectly, that the taxes or any parts thereof imposed by subchapter II or III will be assumed or absorbed by the seller or the taxes will not be added to the sales price of the property sold, or if added that the taxes or any part thereof will be refunded. Any person violating any of the provisions of this section within this state is guilty of a simple misdemeanor.
Collected 2026-09-14T19:40:10Z. Source file · JSON