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eFile & Pay - Consumer's Use Tax

eFile & Pay

What is Consumer's Use Tax?

Iowa’s sales tax is complemented by a use tax. The rate for both is 6%. Both the sales tax and the consumer’s use tax are applied to the receipts from sales of tangible personal property and taxable services. The difference between the two taxes is the circumstances under which the taxes are imposed. For full details on when consumers use tax is applied view Iowa Consumer's Use Tax

Without a Consumer's Use Tax Permit

This information is for individuals and businesses filing once or occasionally without a Consumer's Use tax permit.

"How to File" for Individuals
"How to File" for Businesses

With a Consumer's Use Tax Permit

This information is for businesses with an active Iowa Consumer's Use tax permit.

"How to File" Presentation