Iowa § 423.16 - 423.16 Transactions to which the general sourcing rules do not apply.
Full text of Iowa Iowa Code § 423.16 — 423.16 Transactions to which the general sourcing rules do not apply., with citation guidance and answers to common questions.
§ 423.16. 423.16 Transactions to which the general sourcing rules do not apply.
Section 423.15 does not apply to sales or use taxes levied on the following: 1. The retail sale or transfer of watercraft, modular homes, or mobile homes, and the retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3. 2. The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in section 423.15, subsection 3, which shall be sourced in accordance with section 423.17. 3. Transactions to which direct mail sourcing is applicable, which shall be sourced in accordance with section 423.19. 4. Telecommunications services, as set out in section 423.20, which shall be sourced in accordance with section 423.20, subsection 2. 2003 Acts, 1st Ex, ch 2, §109, 205; 2007 Acts, ch 179, §2; 2010 Acts, ch 1108, §6, 15 Referred to in §423.14A, 423.15, 423.57 Fri Dec 12 20:20:28 2025 Iowa Code 2026, Section 423.16 (27, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.16
What does Iowa Code § 423.16 cover?
Section 423.16 ("423.16 Transactions to which the general sourcing rules do not apply.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 423.16?
A common citation format is "Iowa Code § 423.16" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 423.16 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.