Related Topics:

Sales, Use & Excise Tax


This guidance addresses the taxability of purchases of tangible personal property, specified digital products, and services for the manufacturing industry. It should be used only as a general guide. For issues not addressed in this guidance, contact Customer Services or submit a request for policy guidance.

Do You Need a Sales Tax Permit?

Manufacturers who also sell their products to the final consumer or perform taxable services should contact the Department to see if they need an Iowa sales tax permit.

Manufacturers who do not sell their products to the final consumer do not need sales tax permits.

“Sale,” as used in this guidance, includes leases or rentals.