Iowa Code » Chapter 423 — STREAMLINED SALES AND USE TAX ACT
Iowa Code

Iowa Code § 423.23 (2026)

Sellers’ agreements

✓ current as of July 2026
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Agreements between competing sellers, or the adoption of appropriate rules and regulations by organizations or associations of sellers to provide uniform methods for adding sales or use tax or the average equivalent thereof, and which do not involve price-fixing agreements otherwise unlawful, are expressly authorized and shall be held not in violation of chapter 553 or other antitrust laws of this state. The director shall cooperate with sellers, organizations, or associations in formulating agreements and rules. 2003 Acts, 1st Ex, ch 2, §116, 205 Referred to in §99G.30A, 321.105A, 423.57, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5

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Notes of Decisions
Cited in 5 cases, 1947–1958 · leading case: Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Comm'n, 81 N.W.2d 437 (Iowa 1957).
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Fischer Artificial Ice & Cold Storage Co. v. Iowa State Tax Comm'n, 81 N.W.2d 437 (Iowa 1957). · cites it 2× “1 or 26 is intended to provide that something is not processing which clearly falls within the meaning of that term the rule cannot be upheld.”
City of Ames v. State Tax Comm'n, 71 N.W.2d 15 (Iowa 1955). · cites it 2× “61, made applicable to Code chapter 423 by section 423.23, I.C.A., is here quoted so far as material: "The commission shall have the power and authority to prescribe all rules and regulations not inconsistent with the provisions of this chapter, necessary and advisable for its…”
Bruce Motor Freight, Inc. v. Lauterbach, 77 N.W.2d 613 (Iowa 1956). · cites it 2× “It is necessary and proper for administrative departments of our state government, such as the Tax Commission, to adopt rules of procedure as to the matters coming under the jurisdiction of the commissions.”
Peoples Gas & Elec. Co. v. State Tax Comm'n, 28 N.W.2d 799 (Iowa 1947). · cites it 2× “Hence, where construction is proper and necessary, such language in section 423.”
Allis-Chalmers Mfg. Co. v. Iowa State Tax Comm'n, 92 N.W.2d 129 (Iowa 1958). · cites it 6× “" Section 423.23 makes this applicable to Chapter 423.”
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