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Can you summarize IACO 423.56?
STREAMLINED SALES AND USE TAX ACT > Confidentiality and privacy protections under model 1.
Short Summary
This legal document governs the confidentiality and privacy protections under model 1 of the Streamlined Sales and Use Tax Act in Iowa. It applies to certified service providers, consumers, the department, and the attorney general. The document defines key terms such as ‘anonymous data’, ‘confidential taxpayer information’, and ‘personally identifiable information’. It establishes that certified service providers must perform their tax calculation, remittance, and reporting functions without retaining personally identifiable information of consumers, except for specific purposes related to exempt purchasers. The document also requires certified service providers to provide clear and conspicuous notice of their information practices, implement safeguards to protect personally identifiable information, and limit the collection, use, and retention of such information to what is necessary for validating tax exemptions. The department is required to publicly notify its practices regarding personally identifiable information, and when such information is no longer required, it should not be retained. Individuals have the right to access and correct their own retained information. The document is subject to enforcement by the department and the attorney general, and it clarifies that existing laws and rules regarding the collection, use, and maintenance of confidential taxpayer information remain applicable. The document does not prevent the certification of service providers with more protective privacy policies. Overall, this document aims to ensure the confidentiality and privacy of taxpayer information in the context of streamlined sales and use tax.
Whom does it apply to?
Certified service providers, consumers, the department, and the attorney general
What does it govern?
Confidentiality and privacy protections under model 1
What are exemptions?
No exemptions are mentioned
What are the Penalties?
Not specified
Jurisdiction
Iowa