Iowa Code § 423.2
Referred to in §15J.2, 15J.4, 28A.17, 29C.15, 99B.27, 321.105A, 328.26, 418.1, 418.11, 418.15, 423.1, 423.2A, 423.3, 423.4, 423.5, 423.6, 423.1 4A, 423.22, 423.26, 423.30, 423.34, 423.36, 423.40, 423.41, 423C.3
Local sales and services tax, §423B.5 et seq.