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IA Iowa nexus threshold


Iowa nexus threshold: $100,000 in sales only

Included transactions:

  • Gross revenue from sales of tangible personal property

  • Specified electronically delivered products

  • Electronically delivered services into the state

  • Exempt sales

  • Exempt services

Excluded transactions:

  • None

Effective date:

January 1, 2019

Evaluation period:

Current or previous calendar year

Previous threshold rules:

  • Sales or transaction volume prior to July 1, 2019

  • $100,000 or 200 transactions prior to July 1, 2019

  • Sales only as of July 1, 2019