The Iowa Department of Revenue's Water Service Excise Tax (“WET”) project began as a result of 2018 legislation which established a water service excise tax. Water was previously subject to sales tax. The Governor signed the legislation in January and the new tax had to be in place July 1, 2018. The work was completed by the mainframe programmers from Iowa’s Office of the Chief Information Officer (OCIO) and included a partnership with their outside vendor to update the Efile & Pay application.
