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59 chapters · 1,000 sections in this title.
Iowa Code § 423C.1 Short title.
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This chapter may be cited as the “Automobile Rental Excise Tax Act” . 92 Acts, ch 1006, §2 C93, §422C.1 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423C.1
Iowa Code § 423C.2 Definitions.
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For purposes of this chapter , unless the context otherwise requires: 1. “Affiliate” means the same as defined in section 423.1 . 2. “Automobile” means a motor vehicle subject to registration in any state designed primarily for carrying nine passengers or less, excluding motorcyc…
Iowa Code § 423C.3 Tax on rental of automobiles — collection and remittance of tax.
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1. A tax of five percent is imposed upon the rental price of an automobile if the rental transaction is subject to the sales tax under chapter 423, subchapter II , or the use tax under chapter 423, subchapter III . The tax shall not be imposed on any rental transaction not taxabl…
Iowa Code § 423C.4 Administration and enforcement.
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All powers and requirements of the director of revenue to administer the state sales tax law under chapter 423 are applicable to the administration of the tax imposed under section 423C.3 , including but not limited to section 422.25, subsection 4 , sections 422.30 , 422.67 , and…