Iowa § 423.29 - 423.29 Collections by sellers.
Full text of Iowa Iowa Code § 423.29 — 423.29 Collections by sellers., with citation guidance and answers to common questions.
§ 423.29. 423.29 Collections by sellers.
1. Every seller who is a retailer and who is making taxable sales of tangible personal property or specified digital products in Iowa or who is a retailer maintaining a place of business in this state making taxable sales of tangible personal property or specified digital products shall, at the time of making the sale, collect the sales tax. Sellers required to collect sales or use tax shall give to any purchaser a receipt for the tax collected in the manner and form prescribed by the director. 2. Every seller who is a retailer furnishing taxable services in Iowa and every seller who is a retailer maintaining a place of business in this state and furnishing taxable services in Iowa or services outside Iowa if the product or result of the service is used in Iowa shall be subject to the provisions of subsection 1. 2003 Acts, 1st Ex, ch 2, §122, 205; 2015 Acts, ch 29, §55; 2018 Acts, ch 1161, §208, 229; 2020 Acts, ch 1118, §46 Referred to in §421.26, 423.14, 423.14A, 423.33, 423.57, 423.58 Fri Dec 12 20:20:36 2025 Iowa Code 2026, Section 423.29 (29, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 423.29
What does Iowa Code § 423.29 cover?
Section 423.29 ("423.29 Collections by sellers.") 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 § 423.29?
A common citation format is "Iowa Code § 423.29" (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 § 423.29 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.