DIRECT PAY PERMITS. Each member state shall provide for a direct pay authority that allows the holder of a direct pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination of the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each state can set its own limits and requirements for the direct pay permit. The Governing Board shall advise member states when setting state direct pay limits and requirements, and shall
DIRECT PAY PERMITS. Each member state shall provide for a direct pay authority that allows the holder of a direct pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination of the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each state can set its own limits and requirements for the direct pay permit. The governing board shall advise member states when setting state direct pay limits and requirements and shall consider use of the model direct payment permit regulation as developed by the task force on EDI audit and legal issues for tax administration. Each member state shall utilize common definitions as provided in this section. The terms defined are set out in the library of definitions, in appendix C of the agreement adopted by section 57-39.4-01. A member state shall adhere to the following principles:
1. If a term defined in the library of definitions appears in a member state's sales and use tax statutes or administrative rules or regulations, the member state shall enact or adopt the library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the library definition.
2. A member state shall not use a library definition in its sales or use tax statutes or administrative rules or regulations that is contrary to the meaning of the library definition.
3. Except as specifically provided in sections 57-39.4-17 and 57-39.4-33.1, and the library of definitions, a member state shall impose a sales or use tax on all products or services included within each part II or part III(B) definition or exempt from sales or use tax all products or services within each definition, including all products and services listed in the rules, appendices, and interpretive opinions adopted by the governing board. The requirements of this section shall only apply to part III(B) definitions to the extent such definitions are used in the administration of a sales tax holiday. A member state is not in compliance with the agreement if the member state excludes any product or service that is included within a product definition or includes a product or service that is excluded from a product definition.
1. a. To ensure uniform application of terms defined in part II and part III(B) of the library as adopted by the governing board under section 57-39.4-28, each member sta...
DIRECT PAY PERMITS. Effective January 1, 1998, qualified purchasers, users, and consumers of tangible personal property or enumerated services pursuant to Iowa Code chapters 422, 422B, and 423 may remit tax owed directly to the department of revenue instead of the tax being collected and remitted by the seller. A qualified purchaser, user, or consumer may not be granted or exercise this direct pay option except upon proper application to the department and only after issuance of the direct pay permit by the director of the department of revenue.
DIRECT PAY PERMITS. Each member state shall provide for a direct pay authority that allows the holder of a direct pay permit to purchase otherwise taxable goods and services without payment of tax to the supplier at the time of purchase. The holder of the direct pay permit will make a determination of the taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each state can set its own limits and requirements for the direct pay permit. The Governing Board shall advise member states when setting state direct pay limits and requirements, and shall consider use of the Model Direct Payment Permit Regulation as developed by the Task Force on EDI Audit and Legal Issues for Tax Administration. Section 327: LIBRARY OF DEFINITIONS
A. If a term defined in the Library of Definitions appears in a member state’s sales and use tax statutes or administrative rules or regulations, the member state shall enact or adopt the Library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the Library definition.
B. A member state shall not use a Library definition in its sales or use tax statutes or administrative rules or regulations that is contrary to the meaning of the Library definition.
C. Except as specifically provided in Sections 316 and 332, the Library of Definitions and the Disclosed Practices 7 in Appendix E for “Not Classified by Streamlined Sales Tax Governing Board (SSTGB)” products, a member state shall impose a sales or use tax on all products or services included within each Part II or Part III (B) definition or exempt from sales or use tax all products or services within each such definition including all products and services listed in the rules, appendices and interpretive opinions adopted by the Governing Board. Provided, the requirements of this subsection shall only apply to Part III (B) definitions to the extent that such definitions are used in the administration of a sales tax holiday. A member state is not in compliance with the Agreement if the member state excludes any product or service that is included within a product definition or includes a product or service that is excluded from a product definition.
DIRECT PAY PERMITS. 2 Each member state shall provide for a direct pay authority that allows the holder of a direct pay 3 permit to purchase otherwise taxable goods and services without payment of tax to the supplier 4 at the time of purchase. The holder of the direct pay permit will make a determination of the 5 taxability and then report and pay the applicable tax due directly to the tax jurisdiction. Each 6 state can set its own limits and requirements for the direct pay permit. The governing board shall 7 advise member states when setting state direct pay limits and requirements, and shall consider 8 use of the Model Direct Payment Permit Regulation as developed by the Task Force on EDI 9 Audit and Legal Issues for Tax Administration. 11 Section 327: LIBRARY OF DEFINITIONS 12 Each member state shall utilize common definitions as provided in this section. The terms 13 defined are set out in the Library of Definitions, in Appendix C of this Agreement. A member 14 state shall adhere to the following principles:
15 A. 18 If a term defined in the Library of Definitions appears in a member state’s sales and use tax statutes or administrative rules or regulations, the member state shall enact or adopt the Library definition of the term in its statutes or administrative rules or regulations in substantially the same language as the Library definition.
19 B. A member state shall not use a Library definition in its sales or use tax statutes or 20 administrative rules or regulations that is contrary to the meaning of the Library 21 definition.
22 C. 24 Except as specifically provided in Section 316 and the Library of Definitions, a member state shall impose a sales or use tax on all products or services included within each definition or exempt from sales or use tax all products or services within each definition.
