452A.7 - FOREIGN SUPPLIERS.
452A.7 FOREIGN SUPPLIERS. 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.
Section History: Recent Form 95 Acts, ch 155, §18