Adopted & Filed Rules

Item 1 of this rule making amends Chapter 68 primarily to reflect the enactment of 2020 Iowa Acts, Senate File 2403. Notably, Senate File 2403 changed tax rates for gasoline and biodiesel-blended fuel

In the design of its new tax administration system, the Department is incorporating its voluntary disclosure agreement (VDA) process into the filing system. In reviewing relevant rules for the VDA pro

This rule making updates rule 701—38.15(422) to reflect certain changes to Iowa Code section 422.21(7) and to provide taxpayers with additional clarity when seeking relief from joint and several liabi

Through 2020 Iowa Acts, House File 2641, the General Assembly added the term “computer peripheral” to an existing sales tax exemption in Iowa Code section 423.3(47) and defined that term in Iowa Code

This rule implements the adjustments to income for Iowa individual and corporate income and franchise taxes for interest expense deductions, which are limited for federal income tax purposes but permi

This rule making is intended to implement statutory changes to how fees, taxes, interest, and penalties are paid and deposited with the Department. In particular, this rule making addresses a change t

2019 Iowa Acts, Senate File 282, repealed the Honey Creek Premier Destination Park Bond Program and related Iowa Code provisions. This includes an exemption from federal and state incom

This rule making implements new income tax exemptions for certain broadband grants provided to qualified service providers by providing definitions necessary to implement those exemptions.

This rule making adopts new Chapter 216 on bundled transactions to implement the adoption of language by the General Assembly in 2018 Iowa Acts, Senate File 2417, as well as the addition of “specified

This rule making implements the Iowa geothermal heat pump income tax credit enacted in 2019 Iowa Acts, House File 779, for geothermal& heat pumps installed on residential property in Iowa on or af

This rule making makes a number of changes to the Department's rules on the solar energy system tax credit in Iowa Code 422.11L. The rule making includes updates that reflect current law, improve clar

This rule making amends existing rules to reflect new laws, clarify areas of confusion, and modify current procedures to improve administration. Rule 701—7.6 defines the powers that a representative u

In 2020, the Legislature enacted a change to the definition of “barbershop” to allow for barber shops to be “readily movable” and lists “barber and beauty” among the services subject to sales tax in I

Through 2020 Iowa Acts, House File 2641, the Legislature added language to Iowa Code section 423.3(31), an exemption from sales tax for purchases by certain government entities and instrumentalities o

In 2019, the Department proposed and adopted an amendment to Iowa Administrative Code Chapter 46 (see ARC 4678C). One change in that rule making inadvertently attempted to move the annual deadline for