Title X, FINANCIAL RESOURCES (Ch. 421 - 454)

1. If an amount of tax represented by a retailer to a consumer or user as constituting tax due is computed upon a sales price that is not taxable or the amount represented is in excess of the actual taxable amount and the amount represented is actually paid by the consumer or use…

Rate and base changes — liability for failure to collect. 1. The department shall make a reasonable effort to provide sellers with as much advance notice as practicable of a rate change and to notify sellers of legislative changes in the tax base and amendments to sales and use t…

If it shall appear that, as a result of mistake, an amount of tax, penalty, or interest has been paid which was not due under the provisions of this chapter , such amount shall be credited against any tax due, or to become due, on the books of the department from the person who m…

1. By registering under the agreement, the seller agrees to collect and remit sales and use taxes for all its taxable Iowa sales. Iowa’s withdrawal from the agreement or revocation of its membership in the agreement shall not relieve a seller from its responsibility to remit taxe…

1. Except as provided in subsection 7 , all sellers registered under the agreement shall file a single return per month for the state and all taxing jurisdictions within this state. 2. The director shall by rule determine the date on which returns shall be filed. The date shall n…

1. Except as provided in paragraph “b” , an excise tax at the rate of six percent of the purchase price or installed purchase price is imposed on the following: a. The use in this state of tangible personal property as defined in section 423.1 , including aircraft subject to regi…

1. Only one remittance of tax per return is required. 2. All remittances shall be remitted electronically. 3. Electronic payments may be made either by automated clearinghouse credit or automated clearinghouse debit. Any data accompanying a remittance must be formatted using unif…

1. The following provisions shall apply when a purchaser claims an exemption: a. The seller shall obtain identifying information of the purchaser and the reason for claiming a tax exemption at the time of the purchase as determined by the member states acting jointly. b. A purcha…

1. Sellers and certified service providers using databases derived from zip codes or state or vendor provided address-based databases are relieved from liability to this state or its local taxing jurisdictions for having charged and collected the incorrect amount of sales or use …

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, …

1. Subject to the limitations in subsections 2 through 6 , the following provisions apply: a. Amnesty is provided for uncollected or unpaid sales or use tax to a seller who registers to pay or to collect and remit applicable sales or use tax on sales made to purchasers in this st…

The department shall provide and maintain databases required by the agreement for the benefit of sellers registered under the agreement. 2003 Acts, 1st Ex, ch 2, §148, 205 Referred to in §423.34A

1. As used in this section : a. “Anonymous data” means information that does not identify a person. b. “Confidential taxpayer information” means all information that is protected under this state’s laws, rules, and privileges. c. “Personally identifiable information” means inform…

The director shall administer this subchapter as it relates to the taxes imposed in this chapter in the same manner and subject to all the provisions of, and all of the powers, duties, authority, and restrictions contained in sections 423.14 , 423.14A , 423.14B , 423.15 , 423.16 …

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,…

The use in this state of the following tangible personal property, specified digital products, and services is exempted from the tax imposed by this subchapter : 1. Tangible personal property, specified digital products, and enumerated services, the sales price from the sale of w…

This subchapter shall be known and may be cited as the “Uniform Sales and Use Tax Administration Act” . 2003 Acts, 1st Ex, ch 2, §100, 205

1. The general assembly finds that Iowa should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. 2. It is the inte…

1. The director is authorized and directed to enter into the streamlined sales and use tax agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types …

This chapter may be cited as the “Hotel and Motel Tax Act” . 2005 Acts, ch 140, §19, 28, 29

1. For the purposes of this chapter , unless the context otherwise requires: a. “Affiliate” means the same as defined in section 423.1 . b. “Department” means the department of revenue. c. “Facilitate” or “facilitation” includes brokering, coordinating, or in any way arranging fo…

A tax of five percent is imposed upon the sales price for the renting of any lodging if the lodging is located in this state. The tax shall be collected and remitted as provided in section 423A.5A . 2005 Acts, ch 140, §21 ; 2006 Acts, ch 1010, §103 ; 2018 Acts, ch 1161, §247, 255…

1. A city, a county, or a land use district created under chapter 303 may impose, by ordinance of the city council or by resolution of the board of supervisors or by ordinance of the board of trustees, a hotel and motel tax, at a rate not to exceed seven percent, which shall be i…

There are exempted from the provisions of this chapter and from the computation of any amount of tax imposed by this chapter all of the following: 1. a. The sales price from the renting of lodging to a person where the lodging is rented by the same person for a period of more tha…

1. For purposes of this section : a. “Discount room charge” means the amount a lodging provider charges a lodging facilitator for lodging, excluding any applicable tax. b. “Travel package” means lodging bundled with one or more separate components such as air transportation, car …

1. The director of revenue shall administer the state and local hotel and motel tax as nearly as possible in conjunction with the administration of the state sales tax law, except that portion of the law which implements the streamlined sales and use tax agreement. The director s…

1. A local transient guest tax fund is created in the department which shall consist of all moneys credited to such fund under section 423A.6 . 2. All moneys in the local transient guest tax fund shall be remitted at least quarterly by the department, pursuant to rules of the dir…

1. A county may impose by ordinance of the board of supervisors local option taxes authorized by this chapter , subject to this section and subject to the exception provided in subsection 2 . 2. a. A city whose corporate boundaries include areas of two counties may impose by ordi…

1. For purposes of this section , unless the context otherwise requires: a. “Base year” means the fiscal year during which an ordinance is adopted that provides for funding of an urban renewal project by a designated amount of the increased sales and services tax revenues. b. “El…

1. An annual local vehicle tax at the rate per vehicle specified on the ballot proposition may be imposed by a county on every vehicle which is required by the state to be registered and is registered with the county treasurer to a person residing within the county where the tax …

1. A local vehicle tax or change in the rate shall be imposed January 1 immediately following a favorable election for registration years beginning on or after that date and the repeal of the tax shall be as of December 31 following a favorable election for registration years beg…

1. Taxpayers shall pay a local vehicle tax to the county treasurer at the time of application for the renewal of the registration of the vehicle under chapter 321 for the registration year. The county treasurer shall require a person applying for the renewal of the registration o…

1. A local sales and services tax may be imposed by a county on the sales price taxed by the state under chapter 423, subchapter II . A local sales and services tax shall be imposed on the same basis as the state sales and services tax or in the case of the use of natural gas, na…

1. a. A local sales and services tax shall be imposed either January 1 or July 1 following the notification of the director of revenue but not sooner than ninety days following the favorable election and not sooner than sixty days following notice to sellers, as defined in sectio…

1. a. Except as provided in paragraphs “b” and “c” , the director shall credit the local sales and services tax receipts and interest and penalties from a county-imposed tax to the county’s account in the local sales and services tax fund for the county in which the tax was colle…

1. Construction contractors may make application to the department for a refund of the additional local sales and services tax paid under this chapter by reason of taxes paid on building materials, supplies, or equipment under the following conditions: a. The building materials, …

1. For purposes of this section unless the context otherwise requires: a. “Bond issuer” or “issuer” means a city, a county, or a secondary recipient. b. “Designated portion” means the portion of the local option sales and services tax revenues which is authorized to be expended f…

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

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…

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…

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…

The revenue arising from the operation of this chapter shall be credited to the statutory allocations fund created under section 321.145, subsection 2 . 92 Acts, ch 1006, §6 C93, §422C.5 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §423C.5 2008 Acts, ch 1113, §37 Referred to in §321…

1. For the purposes of this chapter , unless the context otherwise requires: a. “Construction” means new construction, reconstruction, alterations, expansion, or remodeling of real property or structures. b. “Contractor” includes contractors, subcontractors, and builders, but not…

A tax of five percent is imposed on the sales price or purchase price of all equipment sold or used in the state of Iowa. This tax shall be collected and paid over to the department by any retailer, retailer maintaining a place of business in this state, or user who would be resp…

There is exempted from tax imposed by this chapter the following: 1. The sales price on the lease or rental of equipment to contractors for direct and primary use in construction. 2. The sales price or purchase price of equipment exempt from the equipment tax as provided in secti…

1. The director of revenue shall administer the excise tax on the sale and use of equipment as nearly as possible in conjunction with the administration of the state sales and use tax law, except that portion of the law which implements the streamlined sales and use tax agreement…