Sales Transactions Made to Individuals Residing Outside of Iowa

[2003; R-2013 | Keywords: Iowa Legislation, Sales Tax, Nexus]  General Exemption (Iowa Code 423.3 (43)) 2003 The sales price from the sale of property or of services performed on property which the retailer transfers to a carrier for shipment to a point outside of Iowa, places in the United States mail or parcel post directed to a point outside of Iowa, or transports to a point outside of Iowa by means of the retailer’s own vehicles, and which is not thereafter returned to a point within Iowa, except solely in the course of interstate commerce or transportation. This exemption shall… Read More »