{"state":"IA","retrieved":"October 12, 2026","kind":"none","local_avg":0,"effective":"Current state law","notes":["Iowa's 5% one-time registration fee replaces sales tax; local option sales taxes don't apply."],"sources":[{"t":"Iowa Code 321.105A, fee for new registration","u":"https://www.legis.iowa.gov/docs/code/321.105A.pdf"}]}