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The Department has released guidance related to the following:
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Data Center Sales and Use Tax Incentives
To qualify for one of Iowa’s Sales and Use tax incentives for data centers, an eligible data center business must make a minimum investment in Iowa and satisfy other requirements in the Iowa Code. The requirements for a data center business to claim a Sales and Use tax exemption include making a minimum investment of $200 million, registering with the Department using Web Search Portal/Data Center Registration (78-013), and filing an annual report with the Department beginning in January 2026.
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The mission of the Iowa Department of Revenue is to serve Iowans through the
responsible collection and generation of revenue to support the public good.
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