{
  "batch": "344-iowa-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c1",
      "category": "Business",
      "title": "Anchor: Iowa Department of Revenue",
      "summary": "Iowa's revenue authority is the Iowa Department of Revenue at revenue.iowa.gov (Secretary of State site sos.iowa.gov blocked automated fetching; LLC/SOS rules recorded from Iowa Code chapter 489 instead).",
      "body": "Iowa's revenue authority is the Iowa Department of Revenue at revenue.iowa.gov (Secretary of State site sos.iowa.gov blocked automated fetching; LLC/SOS rules recorded from Iowa Code chapter 489 instead).\n\nWhat Iowa Department of Revenue actually says:\n\n“Iowa Department of Revenue”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://revenue.iowa.gov/",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "Iowa Department of Revenue",
      "evidence_quote": "Iowa Department of Revenue",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "anchor: Iowa Department of Revenue",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c2",
      "category": "Business",
      "title": "Anchor: Iowa Code chapter 489 (LLC Act)",
      "summary": "Iowa's LLC law and Secretary of State filing fees are in Iowa Code Chapter 489 (Uniform Limited Liability Company Act), indexed on legis.iowa.gov.",
      "body": "Iowa's LLC law and Secretary of State filing fees are in Iowa Code Chapter 489 (Uniform Limited Liability Company Act), indexed on legis.iowa.gov.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“Chapter 489 - UNIFORM LIMITED LIABILITY COMPANY ACT”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/law/iowaCode/sections?codeChapter=489&year=2026",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "Chapter 489 - UNIFORM LIMITED LIABILITY COMPANY ACT",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "anchor: Iowa Code chapter 489 (LLC Act)",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c3",
      "category": "Business",
      "title": "Iowa: (a) income tax rate",
      "summary": "Iowa Code 422.5(1)(a) imposes individual income tax on residents and nonresidents at a flat rate of 3.8 percent (the graduated rate table in 422.5A was repealed for tax years from 2025).",
      "body": "Iowa Code 422.5(1)(a) imposes individual income tax on residents and nonresidents at a flat rate of 3.8 percent (the graduated rate table in 422.5A was repealed for tax years from 2025).\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“at a rate of three and eight-tenths percent.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/422.5.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "at a rate of three and eight-tenths percent.",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(a) income tax rate",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c4",
      "category": "Business",
      "title": "Iowa: (a) old brackets repealed",
      "summary": "Iowa Code 422.5A (tax rates) was repealed by 2024 Acts ch 1094 for tax years beginning on or after January 1, 2025.",
      "body": "Iowa Code 422.5A (tax rates) was repealed by 2024 Acts ch 1094 for tax years beginning on or after January 1, 2025.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“2024 repeal applies to tax years beginning on or after January 1, 2025;”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/422.5A.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "2024 repeal applies to tax years beginning on or after January 1, 2025;",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(a) old brackets repealed",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c5",
      "category": "Business",
      "title": "Iowa: (b) digital products and subscriptions taxable",
      "summary": "Iowa Code 423.2(10)(a) imposes 6% sales tax on specified digital products, including on subscription basis and for less-than-permanent use.",
      "body": "Iowa Code 423.2(10)(a) imposes 6% sales tax on specified digital products, including on subscription basis and for less-than-permanent use.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“A tax of six percent is imposed on the sales price of specified digital products sold at retail in the state. The tax applies whether the purchaser obtains permanent use or less than permanent use of the specified digital product,”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/423.2.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "A tax of six percent is imposed on the sales price of specified digital products sold at retail in the state. The tax applies whether the purchaser obtains permanent use or less than permanent use of the specified digital product,",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(b) digital products and subscriptions taxable",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c6",
      "category": "Business",
      "title": "Iowa: (b) sales tax permit required",
      "summary": "Iowa Code 423.36(1) requires a sales/use tax permit for any retailer making taxable sales of tangible personal property, specified digital products or services in Iowa.",
      "body": "Iowa Code 423.36(1) requires a sales/use tax permit for any retailer making taxable sales of tangible personal property, specified digital products or services in Iowa.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“A person shall not engage in or transact business as a retailer making taxable sales of tangible personal property, specified digital products, or furnishing services within this state”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/423.36.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "A person shall not engage in or transact business as a retailer making taxable sales of tangible personal property, specified digital products, or furnishing services within this state",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(b) sales tax permit required",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c7",
      "category": "Business",
      "title": "Iowa: (c) physical goods taxable at 6%",
      "summary": "Iowa Code 423.2(1) imposes 6% state sales tax on retail sales of tangible personal property (local option tax may add to this; combined local rate not verified).",
      "body": "Iowa Code 423.2(1) imposes 6% state sales tax on retail sales of tangible personal property (local option tax may add to this; combined local rate not verified).\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“There is imposed a tax of six percent upon the sales price of all sales of tangible personal property, sold at retail in the state to consumers or users”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/423.2.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "There is imposed a tax of six percent upon the sales price of all sales of tangible personal property, sold at retail in the state to consumers or users",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(c) physical goods taxable at 6%",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c8",
      "category": "Business",
      "title": "Iowa: (d) LLC certificate of organization fee",
      "summary": "Iowa Code 489.122(1)(c) sets the Secretary of State fee for a certificate of organization at $50.",
      "body": "Iowa Code 489.122(1)(c) sets the Secretary of State fee for a certificate of organization at $50.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“Certificate of organization ........................................... $ 50”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/489.122.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "Certificate of organization ........................................... $ 50",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(d) LLC certificate of organization fee",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c9",
      "category": "Business",
      "title": "Iowa: (d) LLC biennial report deadline",
      "summary": "Iowa Code 489.212(3) requires an LLC biennial report between January 1 and April 1 of each odd-numbered year, the fee set by the Secretary of State under 489.122.",
      "body": "Iowa Code 489.212(3) requires an LLC biennial report between January 1 and April 1 of each odd-numbered year, the fee set by the Secretary of State under 489.122.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“The first biennial report in this state must be delivered to the secretary of state between January 1 and April 1 of the first odd-numbered year”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/489.212.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "The first biennial report in this state must be delivered to the secretary of state between January 1 and April 1 of the first odd-numbered year",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(d) LLC biennial report deadline",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c10",
      "category": "Business",
      "title": "Iowa: (d)/(e) DBA: trade name filed with county recorder incl. residence address",
      "summary": "Iowa Code 547.1 requires a sole proprietor using a trade name to record with the county recorder a verified statement with each owner's name, post-office address and RESIDENCE address; LLCs and corporations are exempt.",
      "body": "Iowa Code 547.1 requires a sole proprietor using a trade name to record with the county recorder a verified statement with each owner's name, post-office address and RESIDENCE address; LLCs and corporations are exempt.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“a verified statement showing the name, post office address, and residence address of each person owning or having an interest in the business,”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/547.1.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "a verified statement showing the name, post office address, and residence address of each person owning or having an interest in the business,",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(d)/(e) DBA: trade name filed with county recorder incl. residence address",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c11",
      "category": "Business",
      "title": "Iowa: (e) LLC certificate contents: principal office and registered agent",
      "summary": "Iowa Code 489.201(2) requires the certificate of organization to state the LLC name, principal office street and mailing addresses, and the registered agent's name and Iowa addresses (no member names required), so a registered agent can stand in for the owner.",
      "body": "Iowa Code 489.201(2) requires the certificate of organization to state the LLC name, principal office street and mailing addresses, and the registered agent's name and Iowa addresses (no member names required), so a registered agent can stand in for the owner.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“The name and street and mailing addresses in this state of the limited liability company’s registered agent.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/489.201.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "The name and street and mailing addresses in this state of the limited liability company’s registered agent.",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(e) LLC certificate contents: principal office and registered agent",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r344_iowa_business_and_tax_for_creators_iowa_344_c12",
      "category": "Business",
      "title": "Iowa: (e) biennial report contents",
      "summary": "Iowa Code 489.212(1) requires the biennial report to state the company name, registered agent name and street address, and principal office street address.",
      "body": "Iowa Code 489.212(1) requires the biennial report to state the company name, registered agent name and street address, and principal office street address.\n\nWhat Iowa Legislature (Iowa Code 2026) actually says:\n\n“The name of the registered agent and street address of the registered agent, and the consent of any new registered agent.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.legis.iowa.gov/docs/code/489.212.pdf",
      "last_verified": "2026-10-23",
      "reliability": "VERIFIED RULE",
      "source_tier": "A",
      "source_publisher": "Iowa Legislature (Iowa Code 2026)",
      "evidence_quote": "The name of the registered agent and street address of the registered agent, and the consent of any new registered agent.",
      "volatility": "low",
      "from_batch": "344-iowa-business-and-tax-for-creators",
      "subject": "Iowa",
      "topic": "(e) biennial report contents",
      "applies_to_country": "US",
      "applies_to_scope": "IA",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ia"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}