{"data":{"id":"us-ia/iowa-code-99f.18","jurisdiction":"us-ia","citation":"Iowa Code § 99F.18","heading":"Tax on winnings.","body":"1. All winnings derived from slot machines operated pursuant to this chapter are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of the state tax, pursuant to section 422.16, subsection 2, shall be remitted to the department of revenue on behalf of the winner.\n2. All winnings from sports wagering authorized under this chapter are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of state tax pursuant to section 422.16, subsection 2, shall be remitted to the department of revenue on behalf of the winner.","path":["Title III - PUBLIC SERVICES AND REGULATION (Ch. 80 - 122C)","Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/99F.18.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:02Z","sha256":"46d77d6ea4015e8dd77917c14fa07c8d58c2734452338354512b8e61edc326ed","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-99f.17a","next":"us-ia/iowa-code-99f.19"},"notice":"GroundRules: Original legal text. Not legal advice."}