IDR Announces New Sales Tax Bills Signed Into Law, Effective July 1

Governor Kim Reynolds recently signed the following sales tax exemptions into law, effective July 1, 2026:

• House File 960 - Central Office Equipment or Transmission Equipment Exemption
  A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.
  For more information, visit Sales Tax Treatment of Computers and Computer Peripherals.
• House File 2757 - Nuclear Electric Generation Facilities Exemption
  A bill for an act relating to nuclear electric generation facilities by creating sales and use tax exemptions and refunds, making appropriations to the state board of regents for establishing and maintaining a nuclear energy workforce, making penalties applicable, and including applicability and retroactive applicability provisions.
  For more information, visit Nuclear Electric Generation Facility Exemption.
• Senate File 2465, Division IX - Honeybees Exemption
  A bill for an act relating to agriculture, including by providing for the powers and duties of the department of agriculture and land stewardship, including the promotion and regulation of commodities and products, the regulation of the transportation of agricultural items, the use of agricultural land, sales and use taxes, and veterinary practice and income taxes, making penalties applicable, and including effective date and applicability provisions.
  For more information, visit Farmers Guide to Iowa Taxes.

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