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.

For information on how to request tax guidance, see the Department's Tax Guidance Request page.

Tax Guidance

Tax Type:
Sales & Use Tax

Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill includes a clarification regarding the definition of “pay television” as a taxable service. This is a clarification of existing law and therefore applies to all tax years - past and present.

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Sales & Use Tax, Iowa Tax Reform

On May 30, Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill recognizes that the method of delivering photography and retouching services has changed and that the service may or may not result in a physical product. This law modernizes the language of the code so that photography and retouching services are taxed consistently regardless of whether the final product is physical or electronic. This will simplify the tax on goods and services sold by photography business and equalize the taxability of physical and electronic products.

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Income Tax, Sales & Use Tax, Iowa Tax Reform

Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill includes an updated federal conformity provision for tax year 2018, which allows Iowa taxpayers options if they itemize deductions at the federal level.

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Income Tax, Tax Credits, Iowa Tax Reform

Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill includes an updated federal conformity provision for tax year 2018, which allows the same Earned Income Tax Credit (EITC) calculation at the state level that is allowed at the federal level.

Parts of the federal EITC were previously set to expire after tax year 2017. The 2018 Iowa Tax Reform Bill allows taxpayers who are eligible for the EITC at the federal level will continue to be eligible for an EITC equal to 15% of the federal credit amount on their Iowa individual income tax return for tax year 2018 and beyond.

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Income Tax, Iowa Tax Reform

Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill includes an updated federal conformity provision beginning with tax year 2018, which allows the same deduction for a charitable distribution from an individual retirement account by certain taxpayers at the state level that is allowed at the federal level.

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Tax Type:
Income Tax, Iowa Tax Reform

Iowa Governor Kim Reynolds signed Senate File 2417, an extensive state tax reform bill to improve the tax structure in Iowa. The 2018 Iowa Tax Reform Bill includes an updated federal conformity provision for tax year 2018, which allows the same Teacher Expense Deduction at the state level that is allowed at the federal level.

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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.

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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.

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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.

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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

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