Adopted & Filed Rules

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The Department was directed to rescind Chapter 289 because the underlying statute had been repealed.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.

This rulemaking rescinds and reserves Chapters 280 and 281 and rescinds and readopts Chapter 282. Chapters 280 and 281 describe the Department’s interpretation of underlying statutes.

This rulemaking rescinds and adopts a new Chapter 218. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative.

This rulemaking readopts Chapter 200, which consists solely of rule 701—200.1(423) and provides definitions that apply across other sales tax rules chapters. The Department amended the rule.

This rulemaking is to readopt Chapter 276, which provides the Department’s rules for administering Iowa Code section 29C.24. Iowa Code section 29C.24 helps facilitate the rapid response of businesses.

This rulemaking is to readopt Chapter 270. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary or duplicative.

Pursuant to Part IV of Executive Order 10, the Department was directed on September 22, 2023, to propose this Notice of Intended Action to rescind and reserve Chapter 271.