Iowa sales definition

Iowa sales means sales of tangible personal property, services, or specified digital products sourced to this state pursuant to section 423.15, 423.16, 423.17, 423.19, or 423.20, or that are otherwise sold in this state or for delivery into this state.
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Iowa sales means the same as defined in Iowa Code section 423.14A(1)“a.” “Iowa sales” includes all retail sales, whether taxable or exempt, and other sales of tangible personal property, specified digital products, or services otherwise sold into Iowa or for delivery into Iowa, including wholesale or sale for resale. “Iowa sales” includes sales made through a marketplace.
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Iowa sales means all retail sales, including taxable or exempt, wholesale, or sale for resale.
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Examples of Iowa sales in a sentence

  • By submitting a Proposal in response to the (RFP), the Respondent certifies the following: (check the applicable box) □ Respondent is registered with the Iowa Department of Revenue, collects, and remits Iowa sales and use taxes as required by Iowa Code Chapter 432; or □ Respondent is not a “retailer” or a “retailer maintaining a place of business in this state” as those terms are definedin Iowa Code subsections 423.1(42) and (43).

  • When a refund of Iowa fuel tax is granted, those gallons become subject to Iowa sales tax, unless a sales tax exemption applies.

  • A retailer that has gross revenue from Iowa sales equal to or exceeding one hundred thousand dollars for an immediately preceding calendar year or a current calendar year.b. (1) A retailer that owns, licenses, or uses software or data files that are installed or stored on property used in this state.

  • For Iowa sales made or facilitated during the 2019 calendar year, ten percent.

  • For purposes of this subparagraph, “software or data files” include but are not limited to software that is affirmatively downloaded by a user, software that is downloaded as a result of the use of a website, preloaded software, and cookies.(2) A retailer that uses in-state software to make Iowa sales.

  • For Iowa sales for which a marketplace facilitator is relieved of liability under this subparagraph division, the marketplace seller and purchaser are liable for any amount of uncollected, unpaid, or unremitted tax.

  • Pursuant to Iowa Code sections 423.2(10) and 423.5(8) (2011) a retailer in Iowa or a retailer maintaining a business in Iowa that enters into a contract with a state agency must register, collect, and remit Iowa sales tax and Iowa use tax levied under Iowa Code chapter 423 on all sales of tangible personal property and enumerated services.

  • For Iowa sales made or facilitated during the 2025 calendar year, three percent.

Related to Iowa sales

  • Net Sales means [***].

  • Acquisitions means the acquisition by the Borrower or its Subsidiaries of at least a majority of the capital stock or all or substantially all of the property of another Person, division of another Person or other business unit of another Person, whether or not involving a merger or consolidation of such Person; provided, that such Person or property is used or useful in a Permitted Line of Business.

  • Marihuana-infused product means a topical formulation, tincture, beverage, edible substance, or similar product containing marihuana and other ingredients and that is intended for human consumption.

  • Retail sale or a "sale at retail" means a sale to any person for any purpose other than for resale in

  • Tobacco products means cigars, cigarettes, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, moist snuff, cavendish, ping and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking.