Iowa Contractor Sales Tax 2026
Taxe de vente pour entrepreneurs en Iowa 2026. La main-d'oeuvre est-elle taxable? Les matériaux? Règles réelles du département du revenu de l'État.
Iowa sales tax rate for contractors
- Combined rate: 6% + 0-1% local (~6.9% avg)
- Construction labor taxable: PARTIALLY - depends on contract type
- Tax authority: Iowa Department of Revenue
How Iowa treats contractor labor
New construction labor exempt. Repair, maintenance, remodeling labor TAXABLE under Iowa Code §423.2(7).
Iowa-specific rules
Iowa taxes repair, remodeling, and landscaping labor (separate from new construction). Iowa uses an online MNLR system for residential - register your project online or lose lien rights.
Iowa mechanics lien rights
Beyond sales tax, Iowa contractor billing must respect the mechanics lien deadline of 90 days from last work. Preliminary notice: Iowa Mechanics Notice and Lien Registry (MNLR) registration required for residential.
Iowa contractor licensing
Iowa Workforce Development (Contractor Registration) - required for licensed work. $50 (registration; not a license). Board: https://www.iowaworkforcedevelopment.gov.
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