1. Every seller who is a retailer and who is making taxable sales of tangible personal property or specified digital products in Iowa or who is a retailer maintaining a place of business in this state making taxable sales of tangible personal property or specified digital products shall, at the time of making the sale, collect the sales tax. Sellers required tocollect sales or use tax shall give to any purchaser a receipt for the tax collected in the manner and form prescribed by the director. 2. Every seller who is a retailer furnishing taxable services in Iowa and every seller who isa retailer maintaining a place of business in this state and furnishing taxable services in Iowa or services outside Iowa ifthe product or result of the service is used in Iowa shall be subject to the provisions of subsection 1. Acts, ch 1118, §46
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