Adopted & Filed Rules

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

The Department proposed a new rule relating to a sales tax rebate available to an eligible owner or operator of a raceway facility, as provided in Iowa Code section 423.4(11). The adopted rule describ

To implement changes from the Iowa's 2018 Senate File 2417, the Department proposed revisions to its rules implementing the research activities credit for individual and corporate income tax. This rul

Based on a petition for rulemaking, the Department proposed various changes to its rules regarding the sale of commercial fertilizer, including an exemption from sales and use tax.

2017 HF 625 repealed the requirement for taxpayers to indicate whether each of a taxpayer’s dependent children had health care coverage on December 31 of the tax year on the taxpayer’s Iowa individual