TAX GATEWAY

Iowa

Iowa Electronic Commerce Taxation

Statutes

Iowa Code § 422.45.55, New subsection 55 was added to Code 1999, formerly House File 748 (went into effect July 1, 1999) exempts Internet access charges and other online computer services from sales and use tax.
Iowa Code § 422.43 imposes Iowa sales tax upon the performance of any "communication service" within the state.
Iowa Code § 39-22-301.1 a corporation will be considered doing business in the state whenever the minimum standards of Public Law 86-272 are exceeded.
House Study Bill 22 - Internet, on-line computer services, taxation.

Administrative

Iowa Rule 701.18.34(1)(b)(4) custom software.
Iowa Rule 701.18.34(2)(c) sales of canned software.
Iowa Rule 701.18.34(2)(j) software support or maintenance.

Commentaries

Iowa Joins Tax-Exempt Net Trend, C-Net News.com (October 14, 1997).
Vertex Inc. - Iowa

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