{"data":{"id":"us-ia/iowa-code-422.53","jurisdiction":"us-ia","citation":"Iowa Code § 422.53","heading":"","body":"Repealed by 2003 Acts, 1st Ex, ch 2, §151, 205. See chapter 423.","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/2026/422.53.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"2111f34d64eefc68fa29cad60d65ef62043dbf29e017ac3d5b613e3488ef2d37","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-422.52","next":"us-ia/iowa-code-422.54"},"notice":"GroundRules: Original legal text. Not legal advice."}