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Sales, Use & Excise Tax

Sales, Use & Excise Tax
News

IDR Announces New Sales Tax Bills Signed Into Law, Effective July 1

The Department Announces New Sales Tax Bills Signed Into Law, Effective July 1

Display Date
July 2, 2026
Sales, Use & Excise Tax
News

IDR Announces Change to Sales Tax Return Due Date for Model 4 Sellers

Model 4 sellers registered under the Streamlined Sales and Use Tax Agreement may file a simplified electronic return.

Display Date
August 20, 2024
Sales, Use & Excise Tax

Nuclear Electric Generation Facility Exemption

Nuclear Electric Generation Facility Exemption

Sales, Use & Excise Tax

Sales Tax Treatment of Computers and Computer Peripherals

Elimination of exemption for computers used in processing/storage of data or information by an insurance company, financial institution, commercial enterprise.

Sales, Use & Excise Tax

Farmers Guide to Iowa Taxes

A general guide for farmers and Iowa taxes.

Sales, Use & Excise Tax

Construction Contracts with Designated Exempt Entities

Guidance related to Designated Exempt Entities.

Sales, Use & Excise Tax
Property & Local Government Taxes

New Iowa Local Option (LOST) Tax Jurisdictions

Iowa Local Option Tax Jurisdictions

June 18, 2026
Sales, Use & Excise Tax

Personal Transportation Service

Guidance related to the new tax on personal transportation services following Senate File 2417.

Fuel Tax
Sales, Use & Excise Tax

Iowa Fuel Tax Information

General information regarding iowa fuel tax, filing, processes, reports, and more.

Fuel Tax
Sales, Use & Excise Tax

Iowa Fuel Tax Deduction for Blended Fuel Sales

A deduction for gasoline or diesel fuel to be blended with a biofuel when the tax rate exceeds the tax rate which would be due on the biofuel-blended fuel.

Sales, Use & Excise Tax

Streamlined Sales Tax

Streamlined information for state of iowa.

Cigarette and Tobacco Tax
Sales, Use & Excise Tax

Cigarette & Tobacco Tax

A resource of information specific to cigarette and tobacco.

Sales, Use & Excise Tax

Sales Tax Rounding

The United States Mint has ended production of pennies for circulation. his guidance applies only to Iowa sales tax.

November 21, 2025
Sales, Use & Excise Tax

Iowa Sales Tax on Food

Guidance regarding sales tax on food.

Sales, Use & Excise Tax

Data Center Sales and Use Tax Incentives

Data center sales and use tax incentives guidance

November 3, 2025

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