New Iowa Local Option Tax Jurisdictions
The state rate increased to 6% July 1, 2008.
Local option tax is in addition to the state rate.
The School Local Option Sales Tax (SILO) no longer exists as a separate tax.
Effective July 1, 2018
NEW JURISDICTIONS LOST - (21) & Hotel Motel - (1)
Dallas County (25#) | New Jurisdictions (14) |
| Dallas Center | Minburn |
| Dexter | Van Meter |
| Waukee | Clive |
| Woodward | Grimes |
| De Soto | Urbandale |
| Granger | West Des Moines |
| Linden | Unincorporated Areas (Dallas County) |
Keokuk County (54#) | New Jurisdictions (2) |
| Harper | Kinross |
Muscatine County (70#) | New Jurisdictions (1) |
| Blue Grass | Sunset 6/30/2034 |
Polk County (77#) | New Jurisdictions (4) |
| Carlisle | Elkhart |
| Mitchellville | Runnells |
Two Cities Dis-Incorporated:
| Delphos -- | Ringgold County (80#) |
| Mount Union -- | Henry County (44#) |
SUNSET DATE REMOVED OR EXTENED:
Dallas County (#25) | 4 Jurisdictions Removed | Effective July 1,2018 |
| Perry | (Sunset Removed) | |
| Redfield | (Sunset Removed) | |
| Bouton | (Sunset Removed) | |
| Dawson | (Sunset Removed) | |
Muscatine County (#70) | 10 Jurisdictions Extended | Effective July 1, 2018 |
| Muscatine | (Sunset Extended 06/30/2034) | |
| West Liberty | (Sunset Extended 06/30/2034) | |
| Wilton | (Sunset Extended 06/30/2034) | |
| Atalissa | (Sunset Extended 06/30/2034) | |
| Conesville | (Sunset Extended 06/30/2034) | |
| Nichols | (Sunset Extended 06/30/2034) | |
| Durant | (Sunset Extended 06/30/2034) | |
| Fruitland | (Sunset Extended 06/30/2034) | |
| Blue Grass | (Sunset Extended 06/30/2034) | |
| Unincorporated Areas | (Muscatine County #70) | (Sunset Extended 06/30/2034) |
New Jurisdiction Hotel Motel:
| Unincorporated Areas | (Cerro Gordo County #17) | Rate 7% | Effective July 1, 2018 |
| West Branch | (Cedar County #16) | Rate 7% | Effective July 1, 2018 |
| West Branch | (Johnson County #52) | Rate 7% | Effective July 1, 2018 |