Iowa Sales Tax Rules and Regulations - Taxify

Iowa State Sales Tax

Quick Guide

Contact Information

Website: www.tax.iowa.gov
Phone: (514) 281-3114

Sales Tax Rate

Base Rate: 6.000%
With Local Rate: 6.000%-7.000%

Iowa Sales Tax Facts

Is Iowa a destination or origin based state? Destination
Is Iowa a SST Certified State? Yes
Are zero file returns required in Iowa? No
Is shipping taxable in Iowa? No, as long as the shipping is invoiced separately.

Iowa Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Iowa?

No

Iowa Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 31

Quarterly

Q1 – April 30
Q2 – July 31
Q3 – October 31
Q4 – January 31

Annual

January 31

Other Iowa Sales Tax Information

Filing Requirements: Paper returns are not provided; therefore, eFile & Pay is the best option for filing your sales or use tax returns.

What Will You Need: You will need your 8-digit Business e-File Number (BEN) in order to eFile your return. On the your profile page, there will be a “User ID” associated with each specific user. If you are the first (or only) person using the system to manage your account, the number will be 0001. Make note of this number because you will need it along with the password you create in order to login.

Register For a Sales Tax License: You can register your business online via Iowa’s Business Tax Registration system or by downloading and mailing in the form for Business Tax Permit Registration. If you decide to use the state’s online system to register, as part of step 2, selecting “Type of Business Ownership”, there is a button located toward the upper right that says “Get PIN”. Make sure to click this button in order to fully complete registration.

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