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Iowa Local Option Tax Information

      • "Regular" Local Option Sales Tax
      • School Local Option Sales Tax
      • Hotel / Motel Tax

Sales Tax Changes

On July 1, the state rate for Iowa sales tax will increase from 5 percent to 6 percent. The School Local Option Sales Tax (SILO) will no longer exist as a separate tax. Learn more.

New local option jurisdictions Hotel / motel tax
Local option rates and sunsets Sales tax rate charts
About local option sales tax Sales Tax Rate Lookup

For information on when a local option tax will be voted upon or when it will be repealed, contact the appropriate county courthouse.

Local Option Sales Tax Lists and Rates

Jurisdiction Lists and Rates

Through June 30, 2008

Beginning July 1 , 2008

Local Option Tax Information

  • Local option sunset dates: If a jurisdiction is not listed, it has no sunset date. (Excel)
  • Local option questions and answers 78-601
  • School local option questions and answers 78-511
    This tax expired on June 30, 2008.
  • Delivery Examples: Where a service or item is delivered and how it is delivered are key factors in determining when to charge state and/or local option sales taxes! This is a pdf file.
  • Map of Iowa effective July 1, 2008
    This is representative only. For the details necessary to correctly collect and remit the taxes, please see our Excel files above .