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Sales, Use & Excise Tax

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

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.

Sales, Use & Excise Tax

Barber and Cosmetology Arts

Guidance specific to barber and cosmetology arts.

Sales, Use & Excise Tax

Tax Responsibilities of Cities and Counties

Purchases by cities and counties

Sales, Use & Excise Tax

911 Surcharge Rate

Details on the 911 surcharge rate.

Sales, Use & Excise Tax

Water Service Excise Tax

Water Service Excise Tax (WET), effective July 1, 2018, exempts the sale of water service from state sales tax, but imposes a 6% excise tax on the sale of water

Sales, Use & Excise Tax

Photography and Retouching Services

Guidance related to photography and retouching services.

Sales, Use & Excise Tax

Medical Clinics and Related Businesses Iowa Sales and Use Tax Information

Guidance related to medical clinics and similar businesses, not to nonprofit hospitals or hospices.

Sales, Use & Excise Tax

Food Delivery Services as Marketplace Facilitators

Effective 1/1/2019, businesses that meet the definition of marketplace facilitator must collect and remit Iowa sales tax and applicable LOST

Sales, Use & Excise Tax

Taxation of Specified Digital Products, Software, and Related Services

Beginning 1/1/19, prewritten computer software is subject to sales tax whether delivered or accessed as tangible personal property or electronically.

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