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  2. School Infrastructure Local Option - Wikipedia

    en.wikipedia.org/wiki/School_Infrastructure...

    The School Infrastructure Local Option (SILO) is a 1% local option sales tax adopted on a county by county basis in Iowa, United States. Although the tax is collected by county, state mandate says the total amount collected is to be pooled and shared between the school districts. SILO was developed in 1998 by the Iowa General Assembly to give ...

  3. Local option sales tax - Wikipedia

    en.wikipedia.org/wiki/Local_Option_Sales_Tax

    LOSTs are always appended onto a state's base sales tax rate, most commonly at a rate of 1%. For example, in Iowa, the base sales tax rate is 6% statewide, or six cents per dollar. [1] [2] If a city or county in Iowa were to implement a local option sales tax, this would result in a 7% sales tax rate, or seven cents per dollar. Since a LOST is ...

  4. Sales taxes in the United States - Wikipedia

    en.wikipedia.org/wiki/Sales_taxes_in_the_United...

    Iowa has a 6% state sales tax and an optional local sales tax of 1% imposed by most cities and unincorporated portions of most counties, bringing the total up to a maximum of 7%. There is no tax on most unprepared food, except candy and soda (Iowa also charges a nickel deposit for each soda container).

  5. State tax levels in the United States - Wikipedia

    en.wikipedia.org/wiki/State_tax_levels_in_the...

    Median household income and taxes State Tax Burdens 2022 % of income. State tax levels indicate both the tax burden and the services a state can afford to provide residents. States use a different combination of sales, income, excise taxes, and user fees. Some are levied directly from residents and others are levied indirectly. This table ...

  6. Sales tax - Wikipedia

    en.wikipedia.org/wiki/Sales_tax

    Wholesale sales tax, a tax on sales of wholesale of tangible personal property when in a form packaged and labeled ready for shipment or delivery to final users and consumers; Retail sales tax, a tax on sales of retail of tangible personal property to final consumers and industrial users [3] Gross receipts taxes, levied on all sales of a ...

  7. Iowa - Wikipedia

    en.wikipedia.org/wiki/Iowa

    The state sales tax rate is 6%, with non-prepared food having no tax. [223] Iowa has one local option sales tax that may be imposed by counties after an election. [224] Property tax is levied on the taxable value of real property. Iowa has more than 2,000 taxing authorities. Most property is taxed by more than one taxing authority.

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