Iowa Code § 423G.3 — Water service tax

An excise tax at the rate of six percent is imposed on the sales price from the sale or furnishing by a water utility of a water service in the state to consumers or users. 2018 Acts, ch 1001, §13, 27 Fri Dec 12 20:21:11 2025 Iowa Code 2026, Section 423G.3 (8, 0)