New Iowa Local Option (LOST) Tax Jurisdictions Wednesday, December 3, 2025 Topics: Sales, Use & Excise Tax Property & Local Government Taxes Effective January 1, 2026Disincorporation (1)Marion (#63)SwanDisincorporated 12/31/2025⤢Sunset Date Changes (12)Black Hawk (#07)Unincorporatedsunset date removedCedar Fallssunset date removedDunkertonsunset date removedElk Run Heightssunset date removedEvansdalesunset date removedGilbertvillesunset date removedHudsonsunset date removedLa Port Citysunset date removedRaymondsunset date removed⤢Jasper County (#50)Monroesunset extended 10 years to 6/30/2036⤢Wappello County (#90)Agencysunset date removedKirksvillesunset date removed⤢Hotel and Motel Tax - New Jurisdictions (3) Rate Change (1)Chickasaw (#19)NashuaNew imposition, 7% local rate⤢Dallas (#25) Van MeterNew imposition, 7% local rate⤢Decatur (#27)DecaturNew imposition, 7% local rate⤢Plymouth (#75)Le MarsNew rate, from 5% to 7% local rate ⤢ Secondary Navigation Menu Sales, Use & Excise Tax 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Vending Machines Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel Electric Fuel Excise Tax Farmers Guide Food Delivery Services as Marketplace Facilitators Glass and Metal Devices Iowa Contractors Guide Iowa Fuel Tax Information Iowa Sales Tax on Food Iowa Sales and Use Tax on Manufacturing and Processing Iowa Sales and Use Tax: Taxable Services Iowa's Annual Sales Tax Holiday Landscaping, Lawn Care, Snow Removal & Tree Services Local Option Sales Tax (LOST) Medical Clinics and Related Businesses Iowa Sales and Use Tax Information New Iowa Local Option (LOST) Tax Jurisdictions Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Rounding Sales & Use Tax Guide Cities and Counties Nonprofit Entities Sales Tax Treatment of Computers and Computer Peripherals Sales and Use Tax Permit, Return Filing, and Payment Changes Special Events Tax Permits Storage of Tangible or Electronic Files, Documents, or Other Records Streamlined Sales Tax Streamlined Sales Tax Advisory Council Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax
Topics: Sales, Use & Excise Tax Property & Local Government Taxes Effective January 1, 2026Disincorporation (1)Marion (#63)SwanDisincorporated 12/31/2025⤢Sunset Date Changes (12)Black Hawk (#07)Unincorporatedsunset date removedCedar Fallssunset date removedDunkertonsunset date removedElk Run Heightssunset date removedEvansdalesunset date removedGilbertvillesunset date removedHudsonsunset date removedLa Port Citysunset date removedRaymondsunset date removed⤢Jasper County (#50)Monroesunset extended 10 years to 6/30/2036⤢Wappello County (#90)Agencysunset date removedKirksvillesunset date removed⤢Hotel and Motel Tax - New Jurisdictions (3) Rate Change (1)Chickasaw (#19)NashuaNew imposition, 7% local rate⤢Dallas (#25) Van MeterNew imposition, 7% local rate⤢Decatur (#27)DecaturNew imposition, 7% local rate⤢Plymouth (#75)Le MarsNew rate, from 5% to 7% local rate ⤢ Secondary Navigation Menu Sales, Use & Excise Tax 911 Surcharge Rate Barber and Cosmetology Arts Beer Distributor Reimbursement and UPC Upload Processes Under the Amended Bottle Bill Cigarette & Tobacco Tax Changes to Cigarette & Tobacco Tax Forms Cigarette & Tobacco Directory PACT Act ENDS Vending Machines Construction Contracts with Designated Exempt Entities Data Centers Deduction for Blended Fuel Electric Fuel Excise Tax Farmers Guide Food Delivery Services as Marketplace Facilitators Glass and Metal Devices Iowa Contractors Guide Iowa Fuel Tax Information Iowa Sales Tax on Food Iowa Sales and Use Tax on Manufacturing and Processing Iowa Sales and Use Tax: Taxable Services Iowa's Annual Sales Tax Holiday Landscaping, Lawn Care, Snow Removal & Tree Services Local Option Sales Tax (LOST) Medical Clinics and Related Businesses Iowa Sales and Use Tax Information New Iowa Local Option (LOST) Tax Jurisdictions Out-of-State Businesses Permits, Filing Requirements, & Local Option Sales Tax (LOST) Personal Transportation Service Photography and Retouching Services Remote Sellers & Marketplace Facilitators Rounding Sales & Use Tax Guide Cities and Counties Nonprofit Entities Sales Tax Treatment of Computers and Computer Peripherals Sales and Use Tax Permit, Return Filing, and Payment Changes Special Events Tax Permits Storage of Tangible or Electronic Files, Documents, or Other Records Streamlined Sales Tax Streamlined Sales Tax Advisory Council Taxation and Exemption of Computers Task Force Taxation of Specified Digital Products, Software, and Related Services Temporary Labor Service Transactions Used in Processing Vapor Products Directory Voluntary Disclosure Program Water Service Excise Tax
