A certified service provider may claim, on behalf of a model 1 seller, any bad debt deduction as provided in section 423.21 . The certified service provider must credit or refund the full amount of any bad debt deduction or refund received to the seller. 2003 Acts, 1st Ex, ch 2, §146, 205
Bad debts and model 1 sellers.
Iowa Code § 423.53, under STREAMLINED SALES AND USE TAX ACT.
Iowa Code § 423.53