Iowa Sales Tax on Occasional Sales Iowa: Sales Tax Handbook

Iowa:

Are Occasional Sales subject to sales tax?

While Iowa's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in Iowa, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in Iowa.


General Occasional Sales
EXEMPT
In the state of Iowa, the law includes some exemption provisions for a retailer who is selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
TAXABLE
In the state of Iowa, the items are exempt from sales tax, but the purchaser is subject to use tax. Use tax exemptions may be applicable for certain family and/or corporate transfers and sales. Motor vehicles sales are specifically excluded from the occasional sales exemption.



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Source: http://www.salestaxhandbook.com/iowa/sales-tax-taxability/occasional-sales