Iowa Sales and Use Tax Information

General Information


Frequently-Asked Questions

Starting a Business in Iowa

Sales and Use Tax Information (78-539)

Services: Which Ones Are Taxable?(78-524)

Are You Selling Household Hazardous Materials (HHMs)?

Exemption Certificates: How and When to Use Them (pdf) (78-637)

Exemptions: A Complete List of Sales and Use Tax Exemptions (pdf) (79-120)

Do You Have Customers in Other States? (78-548)

Computers: Is Yours Exempt? (78-575)

Discounts, Rebates and Coupons: How to Apply Tax (78-628)

Internet Sales

Sales Tax Rate Charts (pdf) (79-106)

Consumer's Use Tax (78-535)

Penalty and Interest

Filing Status and Due Dates

Delinquent Tax

ePayments

Agricultural Information


Farmers Guide to Iowa Taxes
(78-507)

Information for Agribusinesses (78-636)

Information for Specific Business Types


Auctioneers
(78-554)

Auto Repair and Body Shops (78-523)

Banks and Financial Institutions and Their Fees (78-574)

Barbers and Cosmetologists (78-572)

Cities and Counties: Sales To and Sales By (78-526)

Clinics: Medical Devices and Equipment (78-609)

Construction Contractors (78-527)

Construction Contracts and Exempt Entities

Construction Contractor Registration with Iowa Workforce Development

Dentists (78-567)

Energy -- Sales Tax Exemption on Heating HF705: Phase-out of state sales tax on energy

Farmers Market (pdf) (31-039)

Food/Restaurants and Grocery Stores (78-516)

Gambling / Fundraising: Games of Skill or Chance and Raffles (78-506)

Landscaping and Lawn Care (pdf) (78-627)

Manufacturers and Processors (78-530)

Motor Vehicle Purchase and Lease Tax Information

Nonprofit Entities: Sales To and Sales By (78-595)

Printers and Publishers: A List of Supplies Exempt from Tax (78-570)

Security and Detective Services (78-917)

Solid Waste Collection and Disposal (78-543)

Vehicle Rental – Sales, Use, and Automobile Rental Tax (78-497)

Veterinarians (78-531)