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Iowa Code § 452A.7

Foreign suppliers

Iowa · Iowa Code Chapter 452A — Motor Fuel, Special Fuel, and Electric Fuel Taxes · Status: effective

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Iowa Code § 452A.7, Foreign suppliers, Iowa, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2249127
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The director, upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and requirements as suppliers having a jurisdictional connection with the state, or other regulations and agreements as prescribed by the director.