Iowa Sales Tax Payment and Reporting Rules

Reporting period:

  • Generally: Monthly, by 20th day of each month, if tax collections are $50 or more per month.
  • Other: Quarterly, by January 31, April 30, July 31 and October 31, if tax collections are less than $50 per month; Annually, by January 31, if annual tax is not more than $120.
  • Administration:
    Department of Revenue and Finance
    Taxpayer Services
    Hoover State Office Building
    Des Moines, IA 50319
    Phone: 515-281-3114

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