Iowa § 99F.18 - 99F.18 Tax on winnings.
Full text of Iowa Iowa Code § 99F.18 — 99F.18 Tax on winnings., with citation guidance and answers to common questions.
§ 99F.18. 99F.18 Tax on winnings.
1. All winnings derived from slot machines operated pursuant to this chapter are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of the state tax, pursuant to section 422.16, subsection 2, shall be remitted to the department of revenue on behalf of the winner. 2. All winnings from sports wagering authorized under this chapter are Iowa earned income and are subject to state and federal income tax laws. An amount deducted from winnings for payment of state tax pursuant to section 422.16, subsection 2, shall be remitted to the department of revenue on behalf of the winner. 92 Acts, 2nd Ex, ch 1001, §235; 2003 Acts, ch 145, §286; 2023 Acts, ch 115, §15; 2025 Acts, ch 7, §1, 3 2025 amendment effective January 1, 2026; 2025 Acts, ch 7, §3 Section amended Wed Dec 10 22:38:09 2025 Iowa Code 2026, Section 99F.18 (21, 1)
Source: official Iowa text · Last verified 2026-08-27
Frequently Asked Questions About Iowa § 99F.18
What does Iowa Code § 99F.18 cover?
Section 99F.18 ("99F.18 Tax on winnings.") is part of the Iowa Code, the codified statutory law of Iowa. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Iowa § 99F.18?
A common citation format is "Iowa Code § 99F.18" (Iowa). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 99F.18 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Iowa.