Use Tax - Everyone's Responsibility

Many taxpayers are not aware Iowa has a 6% consumer’s use tax.  Consumer’s use tax normally applies to items purchased outside Iowa and brought in or delivered into Iowa, such as:

Why Pay Use Tax?

New Options to Report Use Tax

Please review the following to determine if you might owe the tax and how to pay it if you do.  

General Information on Consumer’s Use Tax 

Consumer’s Use Tax Information for Individuals

Consumer’s Use Tax Information for Businesses


This tax was established in 1937, three years after the sales tax was enacted, to create a fair playing field for Iowa businesses. In Iowa, the rate of the consumer's use tax is always equal to the state sales tax rate.