Adopted & Filed Rules

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.

Rescinds and adopts Chapter 273, which consists of rules relating to the Department’s role in the administration of the Reinvestment Districts Program.

Readopts Chapter 225 which provides the Department’s interpretation to aid retailers’ understanding of the underlying statutes and to reduce uncertainty about the application of certain exemptions.

Rescinds and readopts Chapter 219 which describes the statutes to aid the public in understanding the application of sales & use tax statutes applicable to taxpayers engaged in construction activity.

Rescinds and adopts Chapter 201 which describes the requirements surrounding sales and use tax permits to help the public understand how to obtain a permit and what is required to obtain one.

Rescinds and adopts Chapter 211 which describes the Department’s interpretation of the underlying statute to help the public understand the taxability of services.

The Department was directed to rescind Chapter 289 because the underlying statute had been repealed. Public comment was received on this chapter's rulemaking process, however no changes were made.

These rules primarily implement Iowa Code sections 421.1A, 441.37A, and 441.37B. They establish necessary processes for adjudication of contested case appeals before the PAAB.