Collection, permit, and tax return exemption for certain out-of-state businesses.

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). 2016 Acts, ch 1095, §11, 14 ; 2018 Acts, ch 1161, §224, 229 ; 2022 Acts, ch 1138, §26