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59 chapters · 1,000 sections in this title.
Iowa Code § 423G.1 Short title.
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This chapter may be cited as the “Water Service Tax Act” . 2018 Acts, ch 1001, §11, 27
Iowa Code § 423G.2 Definitions.
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1. All words and phrases used in this chapter and defined in section 423.1 have the same meaning given them by section 423.1 for purposes of this chapter . 2. As used in this chapter , “water service” and “water utility” mean the same as defined in section 423.3, subsection 103 .…
Iowa Code § 423G.3 Water service tax.
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An excise tax at the rate of six percent is imposed on the sales price from the sale or furnishing by a water utility of a water service in the state to consumers or users. 2018 Acts, ch 1001, §13, 27
Iowa Code § 423G.4 Exemptions.
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The sales price from transactions exempt from state sales tax under section 423.3 , except section 423.3, subsection 103 , is also exempt from the tax imposed by this chapter . 2018 Acts, ch 1001, §14, 27