Iowa Code Title XV. Judicial Branch and Judicial Procedures [Chs. 595-686] § 602.6703. Declaratory judgment to adjudicate constitutional nexus issues regarding taxation

1. District courts have original jurisdiction over civil actions seeking declaratory judgment when both of the following apply:

2. A business meeting the requirements and facing the circumstances described in subsection 1 shall be entitled to declaratory relief on the issue of whether the requirement of another state, or political subdivision of another state, that the business collect and remit sales or use taxes to that state, or political subdivision, in the factual circumstances of the business' operations giving rise to the demand, constitutes an undue burden on interstate commerce within the meaning of the Constitution of the United States.