Iowa Tax Research Library Update

Wednesday - 01/16/2019

WHAT'S NEW -- A brief description of the addition follows. Visit the What's New section of the Iowa Tax Research Library to access the full document.

Date Updated:  1-16-2019

Tax Type:  Sales and Use  FAIRYTALE BROWNIES, INC (DO) (2018)
Fairytale Brownies manufactures and sells cooked food products, along with certain premium containers, from its Arizona location into Iowa via phone or online order. As a remote seller, pursuant to 2018 Iowa Acts, Senate File 2417, effective January 1, 2019, Fairytale Brownies must obtain an Iowa sales tax permit and file Iowa sales tax returns if: (1) Fairytale Brownies exceeds the remote seller thresholds, and (2) Fairytale Brownies makes taxable retail sales into Iowa. For Fairytale Brownies' sales of baked goods with keepsake boxes and other premium containers, sales tax is due on the sales price of the box.