Iowa: Sales Tax Handbook
Are Services subject to sales tax?
While Iowa's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Iowa, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Iowa.
Janitorial Services
TAXABLE
Sales of janitorial services are subject to sales tax in Iowa.
Transportation Services
EXEMPT
In the state of Iowa, limousine services are considered to be taxable.
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