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Iowa Sales Tax for Food Service Businesses

Terry O'Neill, Iowa Department of Revenue
Presented November 14, 2013 from 12 pm to 1 pm (central)
Webinar Chat Q&A 

In this webinar, Terry O'Neill with the Iowa Department of Revenue covers Iowa sales and use tax for business owners in the food service industry. A facilitated Q&A follows the presentation. 

  • Exempt food 
  • Taxable food (candy, beverages, prepared food/restaurants/catered food)
  • Farmers markets
  • Tips/gratuities
  • Gift certificates/cards
  • Consumer's use tax
  • Permits needed
  • Considerations when starting a food service business
Terry started with the Iowa Department of Revenue in 1987 as a summer intern working to find non-registered businesses. In the fall of 1987, he became a revenue agent, collecting past due taxes in the Davenport area. In 1990, he became a Taxpayer Service Specialist (TSS). As a TSS, he assists taxpayers by e-mail and phone on a wide variety of Iowa tax issues. In addition, Terry is a primary presenter for other educational outreach efforts of the Department, such as Webinars. Rob Williams of IASourceLink and the University of Northern Iowa served as moderator. 

Past Business Webinars

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