Adopted & Filed Rules

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The Department was directed to rescind Chapter 289 because the underlying statute had been repealed.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

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.