Iowa DOR Issues Guidance on Sales Tax Treatment of Files, Documents, Other Records

The Iowa Department of Revenue (DOR) Feb. 1 issued guidance on sales taxability of storage services for tangible or electronic files, documents, and other records. The DOR provided that the sale of storage services for tangible or electronic files and records are subject to sales tax. Storage of household goods, mini-storage, and warehousing of raw agricultural products were taxable prior to Jan. 1 and remain taxable. Tangible storage is taxable regardless of whether the purchaser has access to an individual container. Electronic storage services involve providing customers with remote access to servers storing data. Services are taxable regardless of the ...