Iowa § 423.8 - 423.8 Legislative finding and intent.
Full text of Iowa Iowa Code § 423.8 — 423.8 Legislative finding and intent., with citation guidance and answers to common questions.
§ 423.8. 423.8 Legislative finding and intent.
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 intent of the general assembly that entering into this agreement will lead to simplification and modernization of the sales and use tax law and not to the imposition of new taxes or an increase or decrease in the existing number of exemptions, unless such a result is unavoidable under the terms of the agreement. Entering into this agreement should not cause businesses to sustain additional administrative burden. 3. It is the intent of the general assembly to provide Iowa sellers impacted by the agreement with the assistance necessary to alleviate administrative burdens that result in participation in the agreement. 2003 Acts, 1st Ex, ch 2, §101, 205; 2006 Acts, ch 1158, §47; 2018 Acts, ch 1026, §134 Fri Dec 12 20:20:20 2025 Iowa Code 2026, Section 423.8 (26, 0)
Frequently Asked Questions About Iowa § 423.8
What does Iowa Code § 423.8 cover?
Section 423.8 ("423.8 Legislative finding and intent.") 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 § 423.8?
A common citation format is "Iowa Code § 423.8" (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 § 423.8 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.