Adopted & Filed Rules

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.

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.