Tax Guidance

The guidance available here explains the general guides rather than detailed discussions of Iowa tax law. We make every attempt to keep guidance current, however, changes in law or policy may not be immediately reflected.

If you have tax questions, search our Frequently Asked Questions.

Tax Guidance

Tax Type:
Sales & Use Tax

On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair.  The Court overruled Quill Corp. v. North Dakota and the requirement that a retailer must have a physical presence in a state before the retailer can be required to collect sales tax in the state. The Court also noted several features of the South Dakota law that are designed to prevent unfair treatment for businesses who sell goods and services.  These features include South Dakota’s exceptions for small sellers, the prospective application of the sales tax collection requirement, and membership in the Streamlined Sales and Use Tax Agreement.

Last updated:
Tax Type:
Sales & Use Tax

A multi-function device (“MFD”), also known as a multi-function printer, is office computer equipment that incorporates the functionality of multiple office machines. The most common example of a MFD is the all-in-one-print, scan, email and photocopier used in many offices.

Last updated:
Tax Type:
General

This publication is intended as a high-level outline of potential issues for taxpayers to consider and discuss with their attorneys during the divorce process. There are potentially different considerations under federal law and other considerations not referenced in this document. This publication should not be relied upon as legal advice.

Last updated:
Tax Type:
Sales & Use Tax

Newly enacted Iowa legislation makes several changes to the existing sales and use tax exemption found in Iowa Code section 423.3(47). Effective July 1, 2016 the sales and use tax exemption for certain computers, machinery, equipment, and replacement parts will be expanded to include “supplies,” a category of items used in the manufacturing process that has been considered taxable under administrative rule. The legislation has created new definitions for both “replacement parts” and “supplies.”

Last updated:
Tax Type:
Sales & Use Tax

The Information in this Publication Applies Only to Medical Clinics and Similar Businesses, Not to Nonprofit Hospitals or Hospices. It includes details regarding hospice and nonprofit Hospital exemptions, exempt sales/purchases, and taxable sales/purchases

Last updated: