{"data":{"id":"us-ia/iowa-code-423g.3","jurisdiction":"us-ia","citation":"Iowa Code § 423G.3","heading":"Water service tax.","body":"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.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 423G - WATER SERVICE TAX"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/423G.3.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"80185424f578092c19842bd14ec3dc6bcefebd0ce30e33e952d3bc5b024a1dd9","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-423g.2","next":"us-ia/iowa-code-423g.4"},"notice":"GroundRules: Original legal text. Not legal advice."}