# Iowa — Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference

For Iowa, trade-in credit allowed is full credit; statute or regulation citation is Iowa Code section 321.105A(2)“a”(2), recorded from its source on 2026-08-20.

- **State:** Iowa _(our reading, not quoted from the source)_
- **Trade-in credit allowed:** full credit _(our reading, not quoted from the source)_
- **Statute or regulation citation:** Iowa Code section 321.105A(2)“a”(2) _(verified: appears in the quote below)_

## What the source says

> A trade-in allowance is excluded from the purchase price if the requirements of Iowa Code section 321.105A(2)“a”(2) are met.

## Source

- https://www.legis.iowa.gov/docs/iac/chapter/701.250.pdf

Last verified: 2026-08-20. Review by: 2027-08-20.
Part of [Vehicle trade-in sales tax credit rules by state -- full price taxed, or only the difference](https://referencesource.org/vehicle-trade-in-sales-tax-credit-by-state/).