Statutes > Iowa Statutes > Title 10 - Financial Resources > Subtitle 1 - Revenues and Financial Management > CHAPTER 423 - STREAMLINED SALES AND USE TAX ACT > 423.16 - TRANSACTIONS TO WHICH THE GENERAL SOURCING RULES DO NOT APPLY.

423.16 - TRANSACTIONS TO WHICH THE GENERAL SOURCING RULES DO NOT APPLY.

        423.16  TRANSACTIONS TO WHICH THE GENERAL SOURCING      RULES DO NOT APPLY.         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,      manufactured housing, 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.
         Section History: Recent Form
         2003 Acts, 1st Ex, ch 2, §109, 205; 2007 Acts, ch 179, §2         Referred to in § 423.15, 423.57
         Footnotes
         Former § 423.16 repealed effective July 1, 2004, by 2003 Acts, 1st      Ex, ch 2, § 151, 205