Sales tax in Clay County, Iowa
The sales tax rate in Clay County, Iowa is 7%. That is a 6% state rate plus a 1% county rate, and it is the same at every address in the county. That rate was read from Iowa's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Clay County?
| Iowa state rate | 6% |
|---|---|
| Clay County rate | 1% |
| Combined rate | 7% |
How much sales tax is that on a purchase in Clay County?
At 7%, a $100 purchase carries $7.00 in sales tax and a $1,000 purchase $70.00. That is general merchandise; Iowa taxes some categories, often groceries, differently, as the note below explains.
Clay County's rate is the highest in Iowa, shared with 53 other counties. See every Iowa county.
Sales tax in counties next to Clay County
Clay County borders 8 counties. The lowest rate next door is 6% in Osceola County, IA, which is $10.00 less on a $1,000 purchase than Clay County's rate.
| County | Combined sales tax |
|---|---|
| Buena Vista County, IA | 7% |
| Cherokee County, IA | 7% |
| Dickinson County, IA | 7% |
| Emmet County, IA | 7% |
| O'Brien County, IA | 7% |
| Palo Alto County, IA | 7% |
| Clay County, IA (this county) | 7% |
| Osceola County, IA | 6% to 7% |
| Pocahontas County, IA | 6% to 7% |
Why the rate here is not the whole story
Iowa's state rate is 6 percent and local option sales tax is a flat 1 percent that each jurisdiction adopts for itself, so there is no countywide Iowa sales tax rate as such. Cities vote on it one at a time and the county board adopts it separately for the unincorporated area, and a jurisdiction can start or end the tax only on January 1 or July 1. A city whose limits cross a county line is listed once under each county and the two halves can carry different rates, so the department's listing counts it separately in each. All 10 cities the department lists in Clay County have adopted the 1 percent, and so has the unincorporated area, so every address in the county is at 7 percent today. The uniformity is a coincidence of 10 separate local votes rather than a county tax, and any one city rescinding would put that city alone back to 6 percent. The unincorporated area outside the cities has adopted it as well, so the county's own 1 percent applies to every address the department does not list under a city.
How do I find the exact rate for an address in Clay County?
Use Iowa's own address lookup.
Who has to collect sales tax in Clay County?
Any seller with a physical presence in Iowa collects at the rate for the address of the sale; a remote seller does once it passes Iowa's economic nexus threshold. Iowa sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into Iowa cross its economic nexus threshold. A different question from the rate.
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Property tax in Clay County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how Iowa compares with the rest of the country.
Sources
- Clay County rates: Iowa Department of Revenue, Local Option Sales Tax jurisdiction listing, Status of All Jurisdictions effective July 1, 2026 (workbook updated June 18, 2026), https://revenue.iowa.gov/media/195/download?inline
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).