1. An Iowa streamlined sales tax advisory council is created. The advisory council shall review, study, and submit recommendations to the Iowa streamlined sales and use tax representatives appointed pursuant to section 423.9, subsection 3, regarding the streamlined sales and use tax agreement formalized by the project’s member states on November 12, 2002, agreement amendments, proposed language conforming Iowa’s sales and use tax to the national agreement, and the following issues:

 a. Uniform definitions proposed in the current agreement and future proposals.
 b. Effects upon taxability of items newly defined in Iowa.
 c. Impacts upon business as a result of the agreement.
 d. Technology implementation issues.
 e. Any other issues that are brought before the streamlined sales and use tax member states or the streamlined sales and use tax governing board.
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Terms Used In Iowa Code 423.9A

  • 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
  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • Business: means those businesses conducted for profit, but excludes professions and occupations and nonprofit organizations. See Iowa Code 423.3
  • Department: means the department of revenue. See Iowa Code 423.1
  • Director: means the director of the department of revenue. See Iowa Code 453A.42
  • Director: means the director of revenue. See Iowa Code 423.1
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Governing board: means the group comprised of representatives of the member states of the agreement which is created by the agreement to be responsible for the agreement's administration and operation. See Iowa Code 423.1
  • Retailer: means any person engaged in the business of selling tobacco, tobacco products, alternative nicotine products, or vapor products to ultimate consumers. See Iowa Code 453A.42
  • Retailer: includes a seller obligated to collect sales or use tax, including any person obligated to collect sales and use tax pursuant to section 423. See Iowa Code 423.1
  • Sales tax: means the tax levied under subchapter II of this chapter. See Iowa Code 423.1
  • Use: means the exercise of any right or power incidental to the ownership of tobacco products. See Iowa Code 453A.42
  • Use: means and includes the exercise by any person of any right or power over or access to tangible personal property or a specified digital product incident to the ownership of that property, or any right or power over or access to the product or result of a service. See Iowa Code 423.1
  • Use tax: means the tax levied under subchapter III of this chapter. See Iowa Code 423.1
  • year: means twelve consecutive months. See Iowa Code 4.1
 2. The department shall provide administrative support to the Iowa streamlined sales tax advisory council. The advisory council shall be representative of Iowa’s business community and economy when reviewing and recommending solutions to streamlined sales and use tax issues. The advisory council shall provide the general assembly and the governor with final recommendations made to the Iowa streamlined sales and use tax representatives upon the conclusion of each calendar year.
 3. The director, in consultation with the Iowa taxpayers association, Iowa retail federation, and the Iowa association of business and industry, shall appoint members to the Iowa streamlined sales tax advisory council, which shall consist of the following members:

 a. One member from the department.
 b. Three members representing small Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.
 c. Three members representing medium Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.
 d. Three members representing large Iowa businesses, at least one of whom shall be a retailer, and at least one of whom shall be a supplier.
 e. One member representing taxpayers as a whole.
 f. One member representing the retail community as a whole.
 g. Any other member representative of business the director deems appropriate.
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