Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
$100,000 in sales during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: No.
Services: Many services are taxable in Iowa.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are taxable at 6%.
SaaS: Taxable, except when being used for business purposes, then it is exempt.
When To Register: Within 30 days of meeting the nexus criteria.