Iowa Code

Iowa Code § 423.16 (2026)

Transactions to which the general sourcing rules do not apply

✓ current as of July 2026

Find cases: SyfertCases citing this section IA-LEGlegis.iowa.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar

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 \n

Notes of Decisions

Cited in 6 cases, 1947–1990 · leading case: Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Comm'n, 81 N.W.2d 437 (Iowa 1957).

Sort: Relevance Newest Treatment

Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Comm'n, 81 N.W.2d 437 (Iowa 1957). · cites it 2× “Section 423.16 does not bear directly upon the power of the court to remit a penalty in a meritorious case but it does give some indication of the legislative intent as to the right of appeal.”

Hearst Corp. v. Iowa Dep't of Revenue & Fin., 461 N.W.2d 295 (Iowa 1990). “55 (1977), of a contested case based on an administrative hearing authorized by Iowa Code sections 423.16 *309 and 422.54(2) (1977).”

Michigan-Wisconsin Pipe Line Co. v. Johnson, 73 N.W.2d 820 (Iowa 1955). · cites it 2× “Section 423.16, 1950 (1954) Code. The Michigan-Wisconsin Pipe Line Company appealed to the Polk County District Court.”

Peoples Gas & Elec. Co. v. State Tax Comm'n, 28 N.W.2d 799 (Iowa 1947). “Sections 423.16 and 422.55(3), Code, 1946.”

Inter-State Nurseries, Inc. v. Iowa Dep't of Revenue, 164 N.W.2d 858 (Iowa 1969). “In upholding the assessment trial court found, in substance, “use” by appellant began when the envelopes and catalogues were removed from interstate channels, and ended when the packaged materials were delivered to postal authorities for mailing. Stated otherwise, the court…”

Allis-Chalmers Mfg. Co. v. Iowa State Tax Comm'n, 92 N.W.2d 129 (Iowa 1958). · cites it 4× “Section 423.16 provides: "* * * the commission shall have the same power (as to use tax) to determine the amount due, as is vested in the commission by sections 422.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.