Iowa is a full member state of the Streamlined Sales Tax Governing Board and the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA is the result of a multi-state effort to encourage retailers to collect and remit sales and use tax in every state in which they make taxable sales. The SSUTA simplifies and modernizes sales and use tax administration to reduce the burden of tax compliance for retailers and states.
For Iowa, the SSUTA encourages remote sellers (sellers located outside of Iowa) who sell over the Internet and by mail to collect and remit tax on sales to purchasers in Iowa. The SSUTA applies the same rules to Iowaβs local "brick-and-mortar" stores and remote sellers, ensuring that all retailers can conduct their business in a fair and level competitive environment.
Visit the National Streamlined Sales and Use Tax Project for more information, including registration and filing returns.
Other Helpful Links:
- Iowa Recertification Letter 2026 (402.76 KB) Archived .pdf
- Taxability Matrix: Library of Definitions
- Certificate of Compliance
- Taxability Matrix: Tax Administration Practices
- Iowa Code Chapter 423
- Iowa Administrative Code Chapter 701-204: Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement
- Iowa Sales Tax Rates Lookup
- Streamlined Sales Tax Exemption Certificate