Adopted & Filed Rules

Following an inquiry from a taxpayer about the applicability of a rule, the Department proposed amending its rules regarding affiliated corporations acting as a unit, published on July 15, 2020 as ARC

The purpose of this rule making is to move selected language related to electronic return filings in general from Chapter 7 to Chapter 8. Chapter 8 is a more appropriate location for this information.

This rule making implements new provisions that were added to Iowa Code chapter 421 by 2019 Iowa Acts, House File 590, and by 2020 Iowa Acts, House File 2641. Iowa Code section 421.62 defines “tax ret

During the 2019 Legislative Session, the General Assembly added a new exemption from sales and use tax: “The sales price from the sale of a grain bin, including material or replacement parts used

The 2019 Iowa Code provides a sales tax exemption for manufacturers that excludes persons who are not commonly understood to be manufacturers, and a person who engages in any one of five lis

Following recent federal tax reform legislation, Tax Cuts and Jobs Act (TCJA) created a new category of income, Global Intangible Low Tax Income (GILTI), which must be included in a taxpayer’s U.S. in

This rule amends subrule 68.2(1) to adjust the excise tax rate on gasoline pursuant to the formula prescribed by Iowa Code section 452A.3. The ethanol distribution percentage for calendar year 2018 is

The Department adopts this rule making to implement an exemption from sales tax added by 2018 Iowa Acts, Senate File 2417. Iowa Code section 423.3(104) exempts from sales tax specified digital product

The Department amends its rules requiring agents only need to file forms for persons from whom tax was withheld. The Department has also moved the relevant filing deadline from January 31 annually to

The Department has adopted a new chapter of rules to implement sales tax collection requirements imposed on marketplace facilitators and remote sellers by 2018 Iowa Acts, Senate File 2417. These

The Department amends a rule relating to the sourcing of taxable services to provide an explanation and examples of how taxable services should be sourced. This includes a cross reference to this

The Department's adopted rules to implement the temporary nonconformity of Iowa’s tax laws to the federal repeal of gain or loss deferral from exchanges of like-kind personal property in tax year 2018

The Department proposed amendments to implement recent legislative changes to the Iowa educational savings plan trust and Iowa ABLE programs. These amendments update the Department’s existing rules to

As a result of 2019 Iowa Acts, Senate File 220, the Department amends the existing charts in rules 701-40.65(422), 701-53.23(422), and 701-59.24(422) for individual income tax, corporate income tax, a

The Department proposed to remove photography and retouching services from the category of services treated as tangible personal property, pursuant to 2018 Iowa Acts, Senate File 2417, section 169, by