Adopted & Filed Rules

The purpose of this rulemaking is to update a subrule related to management of special order barrel program products available for sale by the Department.

This rulemaking implements SF 2442, which allowed financial institutions subject to the franchise tax that have investment subsidiaries to elect to file combined Iowa franchise tax returns.

The purpose of this rulemaking is to implement the Public Safety Officer Moving Expense Tax Credit provided in Iowa Code section 422.12P.

This rulemaking describes the continuing education obligations and requirements for Iowa tax return preparers to maintain and penalties imposed if the obligations and requirements are not maintained.

This rulemaking rescinds and readopts Chapter 900 and rescinds and reserves Chapters 901 and 902. The State’s inheritance tax no longer applies to deaths occurring on or after January 1, 2025.

This chapter is designed for alcoholic liquor suppliers to better understand the requirements surrounding listing, delisting, and maintaining alcoholic liquor product inventory in the state of Iowa.

This chapter describes guidelines surrounding requirements that licensees/permittees must follow, in addition to processes and procedures involved for certain license privileges.

This chapter describes the requirements surrounding the procedures for the issuance of a waiver for an individual of legal age desiring to import alcoholic beverages in excess of the amount provided.

Regulations that govern trade practice activity among alcohol manufacturers, wholesalers, and retailers in the areas of tied house, exclusive outlets, commercial bribery, and consignment sales.

Chapter 254 contains rules on the Department’s interpretation of Iowa Code chapter 453A on the administration of cigarette & tobacco taxes and the regulation of alternative nicotine and vapor products

Chapter 269 contains rules on the Department’s interpretation of Iowa Code chapter 453B on the application and imposition of the excise tax on unlawful dealing in certain substances.