Adopted & Filed Rules

The Department's adopted rules to implement the temporary nonconformity of Iowa’s tax laws to the federal repeal of gain or loss deferral from exchanges of like-kind personal property in tax year 2018

The Department proposed amendments to implement recent legislative changes to the Iowa educational savings plan trust and Iowa ABLE programs. These amendments update the Department’s existing rules to

As a result of 2019 Iowa Acts, Senate File 220, the Department amends the existing charts in rules 701-40.65(422), 701-53.23(422), and 701-59.24(422) for individual income tax, corporate income tax, a

The Department proposed to remove photography and retouching services from the category of services treated as tangible personal property, pursuant to 2018 Iowa Acts, Senate File 2417, section 169, by

This rule making implements a division of 2017 Iowa Acts, Senate File 516, which imposed sales and use tax on all delivery sales of alternative nicotine products or vapor products within Iowa and requ

This amendment removes rules that repeat the language of the statute, to update calculations, and to incorporate changes necessary as a result of SF 2417.

The Department amended a rule relating to inheritance tax to reflect a statutory change. Prior to July 1, 2018, estates containing personal property, real property, or a mix of both were required to p

This rule making amends 701-238.4(418) regarding the use of moneys from a flood mitigation fund. During the 2018 Legislative Session, the Legislature added language to specify that a governmental enti

This rule making amends several rules, implementing 2017 Iowa Acts, Senate File 500 which changed the terms “Enhanced 911” and “E911” to “911” to reflect the merging of E911 and Next Generation 911 se

This rule making implements changes to Iowa Code section 423.3(47) which provides a sales tax exemption for the sales price from the sale of certain items that are “directly and primarily used in proc

This rule making implements changes to the taxability of personal transportation services made by SF 2417 and defines personal transportation service, addresses sourcing, and describes applicable exem

Due to 2018 SF 512, the Department adopted a new Chapter 97 to the Iowa Administrative Code, “State-Imposed Water Service Excise Tax.” No changes were made to the proposed rules, as amended and publis

The Department consolidated Chapters 103-105 into a single chapter, Chapter 103. The Department updated these rules to reflect 2018 legislative changes that apply to lodging platform providers and fac

The Department proposed to expand the tools utilized to supplement the assessment/sales ratio study. This change adjusts the information that may supplement the assessment/sales ratio study to include

The Department proposed to amend a rule to implement a sales tax rebate available to eligible owners or operators of a baseball and softball complex, as provided in Iowa Code section 423.4(10). The ru