{"data":{"id":"us-ia/iowa-code-422.47c","jurisdiction":"us-ia","citation":"Iowa Code § 422.47C","heading":"","body":"Repealed by 96 Acts, ch 1034, §70.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 422 - INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES","Subchapter IV - RETAIL SALES TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/422.47C.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"425f6311c8a73633a617a3d7dcf2f6b78c13b5b7b601706bb82fb71333d0af11","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.47b","next":"us-ia/iowa-code-422.48"},"notice":"GroundRules: Original legal text. Not legal advice."}