Sales Tax
5% §422.43

Cigarette Tax
18 mills/cigarette §453A.6

Gasoline Tax per Gallon
20.3¢ §452A.3

Use Tax
5% §423.2

Liquor Tax
Beer $5.89/barrel; Wine $1.75/gal. §§123.136; §§123.183

Gambling Tax
Excursion boat gambling tax: 5% on first $1 million; 10% next $2 million; 20% over $3 million (racetrack betting: over $3 million: 22%, increasing 2%/yr. to a maximum of 36%§99F.11