How are utility payments taxed?

LOST
Sales Tax

Delivery of gas and water occurs and the services of electricity, heat, communication, and pay television are rendered, furnished, or performed at the address of the subscriber who is billed for the purchase of this property or services. If that billing address is located in a local option taxing jurisdiction, the tax will apply.


Source URL: https://tax.iowa.gov/how-are-utility-payments-taxed