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Tax Publications

The publications listed here are general guides rather than detailed discussions of Iowa tax law.

We make every attempt to keep these publications current. However, changes in law or policy may not be immediately reflected in the publications.

The Department encourages viewing and, if needed, printing publications online.  Generally, the Department is unable to provide a printed copy.

Fuel Tax

Fuel Tax Booklet
Fuel Tax Refund Information

General

Audit, Billing, and Collection Rights
Confidentiality
Divorce (Tax Implications of Divorce) 
Collections Information
eFile & Pay Security
ePayments using EasyPay Iowa
Filing Status and Due Dates
Freedom of Information Guidelines
Frequently Asked Questions
Penalty and Interest
Starting a Business in Iowa?
Tax Descriptions and Rates

Income Tax

College Savings Iowa (529 Plan) Deduction
Deemed Repatriation of Deferred Foreign Income (Section 965)
Domestic Production Activities Deduction (DPAD)
Estimated Tax Payments for Individuals
Hiring Ex-Offenders
Hiring Persons with Disabilities
Iowa Tax Information for Students
IRA Charitable Distribution Deductions
Like-Kind Exchanges of Personal Property
State Sales and Use Tax Deduction
Teacher Expense Deduction
Tips for Filing Your 2017 Iowa Income Taxes

Inheritance Tax

An Introduction to Iowa Inheritance Tax

Other Taxes & Fees

Environmental Protection Charge
Hotel/Motel
Household Hazardous Materials
Iowa Vehicle Purchase and Lease Information

Property Tax

Iowa Property Tax Overview

Sales & Use Tax

Amusement Devices in Restaurants & Bars (pdf)
Auctioneers
Auto Repair and Body Shops
Banks and Financial Institutions and Their Fees
Barbers and Cosmetologists
Car Washes - Sales Tax Exemption for Items Used
Cities and Counties: Sales To and Sales By
Clinics: Medical Devices and Equipment
Computers: Is Yours Exempt?
Computer Purchases by Doctors, Attorneys, CPAs and Other Professionals
Construction Contractors
Construction Contracts and Exempt Entities
Construction Contractor Registration with Iowa Workforce Development
Consumer's Use
Consumer's Use Tax Permit-Do You Need One?
Data Center / Web Search Portal Businesses & Iowa Sales / Use Tax
Delivery: A key factor in determining when to charge state and/or local option sales tax
Dentists
Discounts, Rebates, and Coupons: How to Apply Tax
Do you have Customers in Other States?
Exemption Certificates: How and When to Use Them (pdf)
Exemptions: A Complete List of Sales and Use Tax Exemptions (pdf)
Farmers Guide to Iowa Taxes
Farmers Market (pdf)
Food/Restaurants and Grocery Stores 
Gambling/Fundraising: Games of Skill or Chance and Raffles
Groupons - Iowa Sales Tax
Information for Agribusinesses
Internet Sales
Janitorial, Building Maintenance and Cleaning Services
Landscaping and Lawn Care (pdf)
Local Option Tax Questions and Answers
Machinery, Equipment, Computers, Replacement Parts, Supplies - Changes Effective July 1, 2016 (pdf)
Manufacturers and Processors
Multi-Functional Devices
Nonprofit Entities: Sales To and Sales By
Painting, Papering and Interior Decorating
Pay Television Clarification
Pet Grooming
Photography and Retouching Services
Printers and Publishers: A List of Supplies Exempt from Tax
Resale Exemption Information for Shooting Ranges
Sales and Use Tax Information
Sales Tax Holiday
Security and Detective Services
Services: Which Ones are Taxable?
Solid Waste and Collection and Disposal
Vehicle Rental - Sales, Use, and Automobile Rental Tax
Veterinarians

Tax Credits

Earned Income Tax Credit (EITC)
Iowa Solar Energy System Tax Credit Information
Research Activities Credit (RAC)

Withholding Tax

Electronic Reporting of Wage Statements and Information Returns Pub 44-082
Iowa Withholding Tax Information Booklet
Independent Contractor or Employee? How to Classify Correctly