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Local Option Sales Tax Distributions

Published by State Accounting Enterprise | State of Iowa | Catalog Last Checked: June 19, 2026 at 08:07 PM | Dataset Last Updated: June 19, 2026 at 01:18 AM
This data view contains local government payment transactions for the Local Option Sales Tax as recorded in the State of Iowa’s central accounting system for the Executive Branch. Local governments receive monthly payments plus a thirteenth reconciliation payment before November 10th. Therefore, when comparing distributions to estimates, it is important to note that the early November payment belongs to the previous fiscal year from a program management perspective (example: the November 8, 2017 payment is the reconciliation payment for FY16).

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