423.46 - RATE AND BASE CHANGES.
423.46 RATE AND BASE CHANGES. The department shall make a reasonable effort to provide sellers with as much advance notice as practicable of a rate change and to notify sellers of legislative changes in the tax base and amendments to sales and use tax rules. Failure of a seller to receive notice or failure of this state to provide notice or limit the effective date of a rate change shall not relieve the seller of its obligation to collect sales or use taxes for this state.
Section History: Recent Form 2003 Acts, 1st Ex, ch 2, § 139, 205 Referred to in § 99G.30A, 423.57, 423B.6, 423C.4