Iowa § 423.22 - 423.22 Taxation in another state.
Full text of Iowa Iowa Code § 423.22 — 423.22 Taxation in another state., with citation guidance and answers to common questions.
§ 423.22. 423.22 Taxation in another state.
If any person who causes tangible personal property or specified digital products to be brought into this state or who uses in this state services enumerated in section 423.2 has already paid a tax in another state in respect to the sale or use of the property or the performance of the service, or an occupation tax in respect to the property or service, in an amount less than the tax imposed by subchapter II or III, the provisions of those subchapters shall apply, but at a rate measured by the difference only between the rate fixed by subchapter II or III and the rate by which the previous tax on the sale or use, or the occupation tax, was computed. If the tax imposed and paid in the other state is equal to or more than the tax imposed by those subchapters, then a tax is not due in this state on the personal property or service. 2003 Acts, 1st Ex, ch 2, §115, 205; 2018 Acts, ch 1161, §207, 229 Referred to in §423.19, 423.26A, 423.57 Fri Dec 12 20:20:31 2025 Iowa Code 2026, Section 423.22 (26, 0)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.22
What does Iowa Code § 423.22 cover?
Section 423.22 ("423.22 Taxation in another state.") 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 § 423.22?
A common citation format is "Iowa Code § 423.22" (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 § 423.22 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.