The Iowa Department of Revenue proposed amendments to its sales and use tax regulations regarding digital-based services implementing 2018 legislation imposing sales tax on a variety of new, digital-based services. The Department essentially adopted its prior non-binding guidance regarding which services are taxable, including storage of tangible or electronic files, information services, video game services and tournaments, software as a service, storage of electronic files, webinars, and services relating to installing, maintaining, servicing, repairing, operating, upgrading, or enhancing certain digital products or software sold as tangible personal property. The public comment period is open through October 25, 2022.