423.58 Collection, permit, and tax return exemption for certain out-of-state businesses. Notwithstanding sections 423.14, 423.14A, 423.14B, 423.29, 423.31, and 423.36, a person meeting the requirements of section 29C.24 is not required to obtain a sales or use tax permit, collect and remit sales and use tax, or make and file applicable sales or use tax returns, as provided in section 29C.24, subsection 3, paragraph 'a', subparagraph (2). 2016 Acts, ch 1095, §11, 14; 2018 Acts, ch 1161, §224, 229; 2022 Acts, ch 1138, §26
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