Adopted & Filed Rules

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.

This rulemaking rescinds Chapter 275 and adopts a new Chapter 275, which consists of rules relating to and interpreting sales and use tax rebates granted to sanctioned complexes and facilities.

This rulemaking readopts Chapter 278, which consists solely of rule 701—278.1(15). It interprets the underlying statutes and provides the scope and methods for obtaining a refund of sales/use tax.

This rulemaking rescinds Chapter 207 and adopts a new Chapter 207 with revisions to remove unnecessary restrictive terms. and describes the Department’s interpretation of the underlying statute.

This rulemaking readopts Chapter 204, revising the chapter to remove portions of the rules that were determined obsolete, unnecessary or duplicative.

This rulemaking readopts Chapter 277, which consists of rule 701—277.1(423), which provides and describes the process for taxpayers to obtain a refund of sales or use tax paid by biodiesel producers.

This rulemaking readopts Chapter 205. The Department revised the chapter to remove portions of the rules that were determined to be obsolete, are unnecessary, or are duplicative of statutory language.

This rulemaking rescinds Chapter 217 and adopts a new Chapter 217. The Department revised the chapter to remove portions of the rules that were determined obsolete, unnecessary, or duplicative.

This rulemaking rescinds and adopts a new Chapter 216. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of st

This rulemaking rescinds and adopts a new Chapter 202. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of st

This rulemaking is intended to implement the statutory change to the retirement income exclusion from a partial to a full exclusion for qualifying taxpayers receiving distributions from qualifying pla

This rulemaking implements division VI of 2023 Iowa Acts, Senate File 565. Division VI amends several Iowa Code sections related to settlement authority, including the authority to fully abate liabili

This rulemaking, pursuant to Part IV of Executive Order 10, implements, in part, 2022 Iowa Acts, House File 2317, and provides guidance as to how and when an employee-owner may make an election to exc

This rulemaking implements 2020 Iowa Acts, House File 2565, which sets forth the statutory authority to transition the setoff program from the Department of Administrative Services to the Iowa Departm

This rulemaking implements deductions for farm tenancy agreement income and farm capital gains enacted by 2022 Iowa Acts, House File 2317, divisions II and III. These deductions are effective for tax