Iowa Code § 452A.7 — Foreign suppliers

1 MOTOR FUEL, SPECIAL FUEL, AND ELECTRIC FUEL T A XES, §452A .7 452A .7 F oreign suppliers. The director , upon application, may authorize the collection and reporting of the tax by any supplier not having jurisdictional connections with this state. A foreign supplier shall be issued a license to collect and report the tax and shall be subject to the same regulations and requirements as suppliers having a jurisdictional connection with the state, or other regulations and agreements as prescribed by the director . 95 Acts, ch 155, §18 Fri Dec 12 20:29:28 2025 Iowa Code 2026, Section 452A .7 (19, 0)