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

Iowa Code § 423.29 (2026)

Collections by sellers

✓ current as of July 2026
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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 \n

Notes of Decisions
Cited in 1 case, 2016–2016 · leading case: Emily M. Bass, on Behalf of Herself & All Others Similarly Situated v. J.C. Penney Co., Inc., 880 N.W.2d 751 (Iowa 2016).
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Emily M. Bass, on Behalf of Herself & All Others Similarly Situated v. J.C. Penney Co., Inc., 880 N.W.2d 751 (Iowa 2016). · cites it 3× “Who is “the person who made the erroneous payment?” Under Iowa Code section 423.29, every seller who is a retailer and makes sales of tangible personal property is required to “collect the sales tax,” Id.”
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