Local Option Sales Tax Collected by Iowa County and Fiscal Year
Iowa allows local governments to impose a Local option sales tax (LOST) of 1.0 percent. LOST is in addition to the State sales tax of 6.0 percent. In those jurisdictions that impose it, LOST applies to all sales that are subject to the State sales tax. LOST collections are allocated to LOST jurisdictions within counties based on sales for all local governments in each county. This dataset presents the change and percent change from the prior fiscal year for each county. Change and change rate is not available for FY 2014.
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Complete Metadata
| @type | dcat:Dataset |
|---|---|
| accessLevel | public |
| contactPoint |
{ "fn": "Iowa Data Hub Administrators", "@type": "vcard:Contact", "hasEmail": "mailto:data@iowa.gov" } |
| description | Iowa allows local governments to impose a Local option sales tax (LOST) of 1.0 percent. LOST is in addition to the State sales tax of 6.0 percent. In those jurisdictions that impose it, LOST applies to all sales that are subject to the State sales tax. LOST collections are allocated to LOST jurisdictions within counties based on sales for all local governments in each county. This dataset presents the change and percent change from the prior fiscal year for each county. Change and change rate is not available for FY 2014. |
| distribution |
[ { "@type": "dcat:Distribution", "mediaType": "application/json", "describedBy": "https://idh-be.iowa.gov/api/v1/datasets/1053/columns.json", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1053/rows.json", "describedByType": "application/json" }, { "@type": "dcat:Distribution", "mediaType": "text/csv", "downloadURL": "https://idh-be.iowa.gov/api/v1/datasets/1053/rows.csv" } ] |
| identifier | https://data.iowa.gov/catalog/dataset/1053 |
| issued | 2025-09-23T18:55:43.332343+00:00 |
| keyword |
[ "local government", "local option sales tax", "sales tax", "tax" ] |
| landingPage | https://data.iowa.gov/catalog/dataset/1053 |
| license | https://creativecommons.org/licenses/by/4.0/ |
| modified | 2026-08-02T09:06:01.207748+00:00 |
| publisher |
{ "name": "Tax Research Bureau", "@type": "org:Organization", "subOrganizationOf": { "name": "Research & Policy Division", "@type": "org:Organization", "subOrganizationOf": { "name": "Department of Revenue", "@type": "org:Organization" } } } |
| theme |
[ "Local Government" ] |
| title | Local Option Sales Tax Collected by Iowa County and Fiscal Year |
