Adopted & Filed Rules

This chapter provides generally applicable rules that govern all scratch ticket and InstaPlay ticket games offered by the Iowa Lottery.

Iowa Code dictates that the valuation of agricultural property for property tax purposes shall be determined on the basis of productivity and net earning capacity of the property. That statute also...

Implementing a tax credit available to businesses that receive an award certificate from IEDA and incur expenditures in Iowa that qualify for the federal employer-provided child care tax credit.

Rescinds Chapter 214 and adopts Chapter 214, which describes the underlying statutes to aid the public in understanding the application of sales & use tax statutes to taxpayers engaged in ag activity.

Readopts Chapter 206, which describes the Department’s interpretation of the underlying statute to help the public understand the taxability of bundled transactions.

Readopts Chapter 203, which describes the Department’s interpretation of underlying statutes to help the public understand elements from a taxable sale and what constitutes sales price.

Rescinds and readopts Chapter 215, describing underlying statutes to aid the public in understanding provisions and processes applicable to taxpayers engaged in processing and manufacturing.

Rescinds and adopts Chapter 220, which describes the Department’s interpretation of the underlying statutes to help the public understand exemptions that primarily benefit consumers.

Rescinds Chapter 202 and adopts Chapter 202, which describes the procedures for filing sales and use tax returns to help the public understand the process for filing sales and use tax returns.

Rescinds Chapter 272 and adopts Chapter 272, which consists of rules relating to the Department’s role in the administration of the Flood Mitigation Program.

Describe the Department’s interpretation as it applies to certain types of exempt and taxable sales, provides guidance on sales involving government entities and nonprofits and certain types of sales.

Readopts Chapter 274, which provides the Department’s rules for administering the LOST Urban Renewal Projects.

Rescinds and adopts Chapter 213 which helps the public understand the taxability of miscellaneous types of sales. These rules reduce uncertainty about what is subject to tax and what is exempt.

Rescinds and adopts Chapter 208 regarding multilevel marketer agreements which allow companies to enter into contracts with the Department to collect and remit sales tax.

Repromulgates Chapter 210 which describes the Department’s interpretation of the underlying statute to help the public understand the taxability of purchases by businesses.