The Iowa Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Iowa. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
Iowa Sales Tax Calculator
Calculate sales tax for all counties and cities in Iowa with accurate rates
Total Amount
Tax Amount
Pre-Tax Amount
Total Tax Rate
Removing Tax: Pre-Tax = Amount ÷ (1 + Tax Rate)
The Iowa Sales Tax Calculator helps you quickly determine the sales tax on a purchase in any county or city in Iowa. You can calculate sales tax by adding it to a pre-tax amount or removing it from a total amount.
When adding sales tax:
- Tax Amount = Pre-Tax Amount × Tax Rate
- Total Amount = Pre-Tax Amount + Tax Amount
When removing sales tax:
- Pre-Tax Amount = Total Amount ÷ (1 + Tax Rate)
- Tax Amount = Total Amount – Pre-Tax Amount
Iowa has a state sales tax rate of 6.00%, with additional local taxes that vary by county and city. This calculator combines both state and local tax rates for accurate calculations.
Adding Sales Tax Example
Let’s say you want to calculate sales tax on a $100 purchase in Polk County with a total tax rate of 7.50% (6.00% state + 1.00% local option tax + 0.50% school infrastructure tax):
Pre-Tax Amount = $100
Tax Rate = 7.50% or 0.075
Calculate the tax amount:
Tax Amount = $100 × 0.075 = $7.50
Calculate the total amount:
Total Amount = $100 + $7.50 = $107.50
Removing Sales Tax Example
Now, let’s say you have a total amount of $107.50 for a purchase in Polk County and want to calculate the pre-tax amount and tax:
Total Amount = $107.50
Tax Rate = 7.50% or 0.075
Calculate the pre-tax amount:
Pre-Tax Amount = $107.50 ÷ (1 + 0.075) = $107.50 ÷ 1.075 = $100.00
Calculate the tax amount:
Tax Amount = $107.50 – $100.00 = $7.50
Different Local Tax Example
In some areas of Iowa, there is no local sales tax, so the total tax rate is 6.00% (state tax only). Let’s calculate tax on a $100 product:
Pre-Tax Amount = $100
Tax Rate = 6.00% or 0.06
Calculate the tax amount:
Tax Amount = $100 × 0.06 = $6.00
Calculate the total amount:
Total Amount = $100 + $6.00 = $106.00
Iowa Sales Tax Rates
Iowa has a state sales tax rate of 6.00%, which is uniform across the state. In addition, counties and cities may impose local option sales taxes (LOST) of up to 1% and school infrastructure taxes (SIT) of up to 1%.
State Rate
Local Option Tax
School Infrastructure Tax
Combined Range
Major Iowa Counties and Their Tax Rates
| County | State Tax | Local Tax | Total Tax |
|---|---|---|---|
| Polk County | 6.00% | 1.50% | 7.50% |
| Linn County | 6.00% | 1.50% | 7.50% |
| Scott County | 6.00% | 1.50% | 7.50% |
| Johnson County | 6.00% | 1.50% | 7.50% |
| Black Hawk County | 6.00% | 1.50% | 7.50% |
| Woodbury County | 6.00% | 1.50% | 7.50% |
| Dubuque County | 6.00% | 1.50% | 7.50% |
| Story County | 6.00% | 1.50% | 7.50% |
| Pottawattamie County | 6.00% | 1.50% | 7.50% |
| Cerro Gordo County | 6.00% | 1.50% | 7.50% |
| Clinton County | 6.00% | 1.50% | 7.50% |
| Muscatine County | 6.00% | 1.50% | 7.50% |
| Buchanan County | 6.00% | 1.50% | 7.50% |
| Webster County | 6.00% | 1.50% | 7.50% |
| Marshall County | 6.00% | 1.50% | 7.50% |
| Wapello County | 6.00% | 1.50% | 7.50% |
| Des Moines County | 6.00% | 1.50% | 7.50% |
| Lee County | 6.00% | 1.50% | 7.50% |
| Henry County | 6.00% | 1.50% | 7.50% |
| Washington County | 6.00% | 1.50% | 7.50% |
Iowa Sales Tax Exemptions
Iowa provides several exemptions from sales tax for certain types of goods and services. Some common exemptions include:
- Prescription Drugs: All prescription medications are exempt from sales tax
- Food: Most food for human consumption is exempt, except for prepared food and beverages
- Farm Machinery: Machinery and equipment used in agricultural production
- Manufacturing Equipment: Equipment used directly in manufacturing
- Computers: Computers used in industrial processing
- Fuel: Gasoline, diesel fuel, and ethanol used for vehicles
- Newspapers and Magazines: Print media sold by subscription or at newsstands
Iowa Sales Tax Holidays
Iowa has an annual sales tax holiday that typically occurs on the first Friday and Saturday of August. During this period, certain items are exempt from sales tax, including:
- Clothing and footwear priced under $100 per item
- School supplies priced under $100 per item
- Computers and computer peripherals priced under $1,000 per item
The sales tax holiday is designed to help families save money on back-to-school purchases. It’s important to note that the exemption applies only to personal use and not to business purchases.
Understanding Iowa Sales Tax
What is Iowa Sales Tax?
Iowa has a state sales tax rate of 6.00%, which is uniform across the state. In addition to the state tax, counties and cities may impose local option sales taxes (LOST) of up to 1% and school infrastructure taxes (SIT) of up to 1%. These local taxes are voter-approved and fund local government services and school infrastructure projects.
Local Tax Variations
Iowa allows counties and cities to impose local option sales taxes (LOST) of up to 1% and school infrastructure taxes (SIT) of up to 1%. These taxes are voter-approved and vary by jurisdiction. Some areas may have both LOST and SIT, resulting in a combined local tax rate of up to 2%.
Tax Collection
Sales tax in Iowa is collected by sellers at the point of sale and remitted to the Iowa Department of Revenue. Sellers must register with the state and obtain a sales tax permit before collecting tax. The state provides online filing and payment systems for businesses.
Use Tax
Iowa use tax applies when sales tax has not been paid on taxable items purchased outside the state for use in Iowa. The use tax rate is the same as the sales tax rate that would have applied if the purchase was made within the state.
Business Registration
Businesses selling taxable goods or services in Iowa must register for a sales tax permit with the Iowa Department of Revenue. Registration can be done online through the Iowa Department of Revenue website.
Filing Requirements
Sales tax returns in Iowa are typically filed monthly, quarterly, or annually, depending on the business’s tax liability. Filing is done through the Iowa Department of Revenue’s online system, and payments are due by the last day of the month following the reporting period.
Iowa Sales Tax for Businesses
Nexus Requirements
Businesses must collect Iowa sales tax if they have nexus in the state. Nexus can be established through physical presence, economic activity, or other connections. Iowa follows economic nexus rules, requiring out-of-state sellers to collect tax if they have more than $100,000 in sales into the state in the previous calendar year.
Marketplace Facilitators
Marketplace facilitators like Amazon and eBay are required to collect and remit sales tax on behalf of third-party sellers selling into Iowa. This applies to marketplace facilitators with more than $100,000 in sales into the state.
Exemption Certificates
Businesses purchasing items for resale can provide exemption certificates to sellers to avoid paying sales tax. Iowa has a specific form that must be completed and provided to the seller at the time of purchase.
Shipping and Handling
In Iowa, shipping and handling charges are generally taxable if they are part of the sale of tangible personal property. If the charges are separately stated and related to transportation services, they may be exempt.
Penalties and Interest
Iowa imposes penalties for late filing and late payment of sales tax. The penalty is 10% of the tax due for late filing, plus interest at the rate of 0.5% per month. Failure to file or pay can result in additional penalties and legal action.
Tax Calculation Services
Given the complexity of Iowa’s sales tax system with local option taxes and school infrastructure taxes, many businesses use automated tax calculation services to ensure accurate collection and remittance of sales tax.