
IA Iowa nexus threshold
Iowa nexus threshold: $100,000 in sales only
Included transactions:
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Gross revenue from sales of tangible personal property
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Specified electronically delivered products
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Electronically delivered services into the state
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Exempt sales
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Exempt services
Excluded transactions:
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None
Effective date:
January 1, 2019
Evaluation period:
Current or previous calendar year
Previous threshold rules:
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Sales or transaction volume prior to July 1, 2019
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$100,000 or 200 transactions prior to July 1, 2019
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Sales only as of July 1, 2019