New Iowa Local Option
Tax Jurisdictions

Iowa's state sales tax rate is 5% through June 30, 2008.

The state rate increases to 6% July 1, 2008.
In addition, school local option is no longer collected
as a separate tax.
The "regular" local option tax remains in effect.

Sunset Notice

Local option tax in St. Anthony in Marshall County sunset on June 30, 2008.

Effective July 1, 2008

School Infrastructure Local Option Tax (SILO)

Effective July 1, 2008 , Iowa 's sales and use tax rate will change from 5% to 6%. In addition, Iowa 's school local option (SILO) sales tax will be discontinued. “Regular” local option sales tax will continue where applicable.

Regular Local Option Sales Tax (LOST)

Benton County (#06): 1%

• Atkins
• Blairstown
• Norway
• Shellsburg
• Urbana
• Vinton
• Unincorporated Area (including all unincorporated towns)

Calhoun County (#13): 1%

• Farnhamville
• Jolley
• Knierim
• Lake City
• Lohrville
• Manson
• Pomeroy
• Rinard
• Rockwell City
• Somers
• Yetter

Lucas County (#59): 1%

• Unincorporated Area (including all unincorporated towns)

Osceola County (#72): 1%

• Sibley

Poweshiek County (#79): 1%

• Unincorporated Area (including all unincorporated towns)