{"data":{"id":"us-ia/iowa-code-452a.7","jurisdiction":"us-ia","citation":"Iowa Code § 452A.7","heading":"Foreign suppliers.","body":"The director, upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and requirements as suppliers having a jurisdictional connection with the state, or other regulations and agreements as prescribed by the director.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 452A - MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES","Subchapter I - MOTOR FUEL AND SPECIAL FUEL TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/452A.7.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:11Z","sha256":"597153e9078dae43c6cf97934bac26e15d6ac2c3a45c84adb64b76532f08d7c9","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-452a.6a","next":"us-ia/iowa-code-452a.8"},"notice":"GroundRules: Original legal text. Not legal advice."}