Iowa Code 423.55 – Databases

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Agreement: means the streamlined sales and use tax agreement authorized by subchapter IV of this chapter to provide a mechanism for establishing and maintaining a cooperative, simplified system for the application and administration of sales and use taxes. See Iowa Code 423.1
Department: means the department of revenue. See Iowa Code 423.1
Registered under the agreement: means registration by a seller under the central registration system referenced in section 423. See Iowa Code 423.1

The department shall provide and maintain databases required by the agreement for the benefit of sellers registered under the agreement.