Iowa Sales Tax Review

[Author: Tom Junge, Iowa Field Director, 2013 | Keywords: Sales Tax, Subscriptions, ATV] Several changes have been made to Iowa Sales Tax Laws over the years that directly affect Iowa-Nebraska Equipment Dealer Association members. Following is a brief review of some of these changes. GPS/RTK Subscriptions In May 2012, The Iowa Department of Revenue issued an opinion that subscription fees, buy-in agreements, and warranty fees were not taxable under Iowa law. On the other hand, service agreements that contain presold labor, AMS visits, phone support, etc., are subject to sales tax. If the agreement is selling any type of labor… Read More »