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.
Iowa Code § 423G.3
Water service tax
Known as the Water Service Tax Act
The act spans §§ 423–423 (7 sections).
2018 Acts, ch 1001, §13, 27
Official source: Iowa Legislature. Reproduced from public-domain Iowa statutes; confirm against the official source for the current text. Not legal advice.