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Sales, Use & Excise Tax

Sales, Use & Excise Tax
Cigarette and Tobacco Tax

Vapor Products Directory

House File 2677 regulates the distribution and sale of vapor products in Iowa by creating a directory of approved vapor products.

Business Income Tax Guidance
Sales, Use & Excise Tax
General Tax Guidance

Voluntary Disclosure Program

The voluntary disclosure program encourages unregistered business entities and persons to voluntarily contact the Department regarding unreported Iowa tax.

Sales, Use & Excise Tax

Personal Transportation Service

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

Sales, Use & Excise Tax

Sales & Use Tax Guide

The guide helps provide general information regarding sales and use taxes

Sales, Use & Excise Tax
Cigarette and Tobacco Tax

Glass and Metal Devices

During the 2024 legislative session, Iowa enacted Senate File 345. Effective January 1, 2025, Senate File 345 regulates and taxes the sale of devices in Iowa.

Sales, Use & Excise Tax

Iowa Tax Issues for Nonprofit Entities

Iowa Tax Issues for Nonprofit Entities

General Tax Guidance
Sales, Use & Excise Tax

Disaster Emergency Tax Penalty Relief

Guidance released on how people affected by the Disaster Emergency Proclamation can seek tax penalty relief.

July 16, 2024

Water Service Excise Tax

Sales, Use & Excise Tax

Out-of-State Businesses

Tax information for businesses located outside of Iowa.

Sales, Use & Excise Tax

Permits, Filing Requirements, & Local Option Sales Tax (LOST)

Guidance as it relates to SF 2417 that modernizes and expands the types of businesses required to collect Iowa sales tax and local option sales tax.

Sales, Use & Excise Tax

Taxation and Exemption of Computers Task Force

During the 2019 legislative session, the Iowa General Assembly passed and the Governor signed a bill that addressed tax administration changes for the State.

Sales, Use & Excise Tax

Temporary Labor Service Transactions Used in Processing

Certain temporary labor services may qualify as tax-exempt services used in processing.

Sales, Use & Excise Tax

Iowa Sales and Use Tax on Manufacturing and Processing

Guidance regarding the taxability of purchases of tangible personal property, specified digital products, and services for the manufacturing industry.

Sales, Use & Excise Tax

Construction Contracts with Designated Exempt Entities

Guidance related to Designated Exempt Entities.

Sales, Use & Excise Tax

Iowa Sales and Use Tax: Taxable Services

At the time of a taxable purchase, Iowa state sales/use tax is collected by the retailer from the buyer.

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