Iowa Local Option Tax Information

• "Regular" Local Option Sales Tax
• School Local Option Sales Tax
• Hotel / Motel Tax

Iowa's state sales tax rate is 5%.
Local option taxes are in addition to the state rate.

For information on when a local option tax will be voted upon or when it will be repealed, contact the appropriate county courthouse.

"Regular" Local Option Sales Tax and
School Infrastructure Local Option Tax Lists and Rates

Iowa sales tax rate lookup application:
Quickly find the correct sales tax rate in any jurisdiction in Iowa by entering the customer's address and Zip code.

New local option sales tax jurisdictions

Jurisdiction Lists and Rates

• Status of ALL jurisdictions in Iowa (MS Excel format)
  Don't have Excel? Get Excel Viewer free of charge
• Current local option sales tax list by City (alpha by city)
  (39-page PDF)
• Current local option sales tax list by County (alpha by county) (39-page PDF)
• 5-page County List (pdf): Note effective dates
• "Regular" local option sunset dates: If a jurisdiction is not listed, it has no sunset date. (MS Excel format)

Local Option Tax Information

• "Regular" local option questions and answers 78-601
• School local option questions and answers 78-511
• Delivery Examples: Where a service or item is delivered and how it is delivered are key factors in determining when to charge state and/or local option sales taxes! This is a pdf file.
• Map of Iowa showing local option sales taxes. This is representative only. For the details necessary to correctly collect and remit the taxes, please see our Excel file.

Sales tax rate charts (pdf)

• 5% chart
• 6% chart
• 7% chart

Hotel/Motel Tax

• Jurisdictions and Rates
• Jurisdiction Map (pdf)
• Hotel/Motel Quarterly Payment Distribution Summary (Excel)
• Hotel/Motel Tax Questions and Answers
• December 2006 Newsletter Article - Local Option Sales Tax for Hotels/Motels