Sales tax economic nexus threshold in Iowa (2026)
The economic nexus threshold for remote sellers in Iowa is $100,000 in sales, with no transaction count test. Measured over: current or immediately prior calendar year.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | No transaction test |
| How the tests combine | Sales only |
| Measurement period | current or immediately prior calendar year |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-01-01. Facilitator threshold: $100,000 or more in Iowa sales made or facilitated. |
| Last verified | 2026-10-08 |
| Source | Iowa Department of Revenue: Remote Sellers & Marketplace Facilitators https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/remote-sellers-marketplace-facilitators |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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