The guidance available here explains the general guides rather than detailed discussions of Iowa tax law. We make every attempt to keep guidance current, however, changes in law or policy may not be immediately reflected.
If you have tax questions, search our Frequently Asked Questions.
For information on how to request tax guidance, see the Department's Tax Guidance Request page.
On June 24, 2020 Governor Reynolds signed into law House File 760. House File 760 added a new exemption from hotel & motel tax for certain guests staying with hospital patients. Additionally, this bill included changes for extended rentals. The Department has revised its website guidance on the taxation of hotel room rentals to reflect these changes, which went into effect on July 1, 2020.
In 2018, the Iowa legislature enacted Senate File 2417, a state tax reform bill that includes extensive changes to the state’s tax structure. Beginning January 1, 2019, Iowa Code chapter 423A changed regarding how Iowa’s state and local hotel and motel excise tax is administered and imposes new collection obligations on persons who facilitate the sales of lodging on a platform. The Department has further amended and condensed its prior administrative rules relating to this excise tax, which can be found in Chapter 103 of the rules.