{"data":{"id":"us-ia/iowa-code-423.58","jurisdiction":"us-ia","citation":"Iowa Code § 423.58","heading":"Collection, permit, and tax return exemption for certain out-of-state businesses.","body":"Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph “a”, subparagraph (2).","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423 - STREAMLINED SALES AND USE TAX ACT","Subchapter VI - SALES AND USE TAX ACT ADMINISTRATION — RETAILERS REGISTERED VOLUNTARILY UNDER AGREEMENT"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423.58.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"8a65133eb3a3ecfbd618e1a4c851a379bba813c520ee9692808023c4a42150b0","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423.57","next":"us-ia/iowa-code-423a.1"},"notice":"GroundRules: Original legal text. Not legal advice."}