IDR Releases Updated Tax Guidance: Remote Sellers, Solar Energy Equipment

Friday - 11/19/2021

The Department has released updated tax guidance to explain the taxability as it relates to the following topics:

  • Remote Sellers
    The Department's existing guidance for remote sellers has been updated to address permit requirements for businesses with multiple out-of-state locations. Find this updated information in the "Business Permit Registration" section of the page linked above.
  • Solar Energy Equipment Exemption
    The Department has also updated its Sales and Use Tax Guide to add information about the exemption for “solar energy equipment” in Iowa Code section 423.3(90). The revised guidance provides more detail about what equipment is included in the exemption and what equipment remains taxable in accordance with the statute.  Find this new guidance in the "Taxable or Exempt?" section of the Guide linked above.

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