{"data":{"id":"us-ia/iowa-code-423.28","jurisdiction":"us-ia","citation":"Iowa Code § 423.28","heading":"Sales tax report — deduction.","body":"Repealed by 2012 Acts, ch 1110, §23.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423 - STREAMLINED SALES AND USE TAX ACT","Subchapter V - SALES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"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.28.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"0da14e75a6ad56605d62915eecf5548f66ca0d2b73199c355ab0a7d313649a12","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.27","next":"us-ia/iowa-code-423.29"},"notice":"GroundRules: Original legal text. Not legal advice."}