Foreign suppliers.

Iowa Code § 452A.7, under MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL TAXES.

Iowa Code § 452A.7

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. 95 Acts, ch 155, §18