Does it make any difference for local option tax if the service contract is signed outside the taxing jurisdiction?

LOST
Sales Tax

No. Local option tax is due on all taxable services when the first use of the service occurs, or potentially could occur, in the taxing jurisdiction regardless of where the contract was entered into.


Source URL: https://tax.iowa.gov/does-it-make-any-difference-local-option-tax-if-service-contract-signed-outside-taxing-jurisdiction