Reform Guidance - Changes to Hotel/Motel Excise Tax

Beginning January 1, 2019, Iowa Code chapter 423A changed regarding how Iowa’s state and local hotel and motel excise tax is administered and imposes new collection obligations on persons who facilitate the sales of lodging on a platform. The Department has further amended and condensed its prior administrative rules relating to this excise tax, which can be found in Chapter 103 of the rules.

Effective January 1, 2019.