Iowa Sales & Use Tax

Iowa levies a 6% state sales tax on the retail sale, lease, or rental of most goods and some services. Local jurisdictions impose additional sales taxes from 0% to 2%. 

Use tax (same rate) is also collected on the consumption, use, or storage of goods in Iowa if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Iowa provides exemption opportunities for the following industries: 

• Manufacturing
• Restaurants

Statute for Refunds: 36 Months

Utility Exemption: Yes, apportionment; Study is required.

Iowa Sales & Use Tax State Links

• IA Sales & Use Tax Page
• IA Sales & Use Tax Statutes
• IA Sales & Use Tax Rules
• IA Sales & Use Tax Forms

Iowa Blog Posts

 

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