Adopted & Filed Rules

This chapter provides guidance on the excise tax imposed on the rentals of automobiles and the Department’s administration of the tax.

Chapter 255 contains rules on the Department’s interpretation of Iowa Code chapter 453A on the excise tax on cigarettes and the regulation of delivery sales of alternative nicotine and vapor products.

These chapters describe the Department’s interpretation of Iowa Code chapter 452A as it applies to fuel excise taxes.

These rules interpret the underlying statutes about the applicability, collection, and remittance of the state and locally imposed hotel and motel taxes.

This chapter describes the Department’s interpretation of Iowa Code chapter 423G as it applies to the water service excise tax.

Chapter 258 contains rules to ascertain the amount of excise tax paid on cigarettes sold by tobacco manufacturers in Iowa each year and ensure tobacco product manufacturers comply with MSA.

Chapter 256 contained rules on the Department’s interpretation of Iowa Code chapter 453A on the application and imposition of the excise tax on tobacco.

Chapter 257 contained rules on the Department’s interpretation of Iowa Code on unfair cigarette sales and the minimum pricing of cigarettes that works in conjunction with the excise tax on cigarettes.

These rules describe the Department’s interpretation of the underlying statute to help the public understand the one-time fee for new registration for vehicles in Iowa.

This rulemaking rescinds and adopts new Chapter 8.

This rulemaking rescinds and adopts new Chapter 10, which implements statutes relating to penalties and interest associated with Iowa tax filings.

This chapter provides generally applicable rules that govern all computerized games offered by the Iowa Lottery.

This chapter provides generally applicable rules that govern all lottery drawings, contests.

This chapter provides generally applicable rules that govern Lottery retail license application process, the conditions for license issuance, and the grounds for license suspension and revocation.

The Lottery Authority rescinded its rules on operation to comply with the implementation of the government realignment in 2023 Iowa Acts, Senate File 514.