Adopted & Filed Rules

The Department adopted this rulemaking to replace its longstanding chapter of rules on services subject to sales tax. Chapter 26 includes several out-of-date elements that prompted this rulemaking: re

This rulemaking is intended to implement the requirement imposed by 2022 Iowa Acts, House File 2552, division II, to electronically file certain business income, fiduciary, and franchise tax returns.

House File 368, enacted during 2021 Legislative Session, transferred the administration of the rent reimbursement program under Iowa Code chapter 425, subchapter II, from the Iowa Department of Revenu

This rulemaking amends rules on personal service and paperless delivery of notices, correspondence, and other communication from the Department to taxpayers and their authorized representatives. These

Through 2022 Iowa Acts, House File 2552, the Legislature provided changes to Iowa Code section 421.59, reflected in this rulemaking, including the removal of evidence requirements for officers and emp

This rulemaking implements changes to the corporate income tax rates contained in 2022 Iowa Acts, House File 2317. In the event that net corporate income tax receipts for a fiscal year exceed $700 m

This rulemaking implements the penalty imposed on taxpayers for failure to file a tax return within 90 days of written notice from the Department. The Department will send a written demand to a taxpay

For tax years beginning on or after January 1, 2022, certain business income and franchise tax returns will no longer require taxpayers to use whole dollars. This rulemaking removes the requirement th

The purpose of this rulemaking is to clarify and update Chapters 5 and 6 based on current Departmental practice. View the rulemaking for full details regarding items being rescinded, amended, moved,

This rulemaking is intended to implement 2022 Iowa Acts, House File 2552, which amends due dates for the Iowa Department of Revenue that fall on Saturdays, Sundays, and holidays and various rules to

This rulemaking addresses the application of the first of two assessment limitation tiers for commercial, industrial, and railway property assessed under Iowa Code chapter 434. 2022 Iowa Acts, House F

This rulemaking reorganizes the Department's chapters of rules related to sales, use, and excise taxes. This rulemaking moves any sales or excise tax chapters that will be kept mostly intact substanti

This rulemaking amends subrule 68.2(1) to adjust the excise tax rate on biodiesel blended fuel rated B-11 or higher from 30.4¢ per gallon (ending June 30, 2022) to 30.1¢ per gallon (beginning July 1,

Pursuant to 2022 Iowa Acts, Senate File 2367, the Department proposes this rulemaking to replace its existing chapters of rules related to permits, filing returns, and payments of sales and use taxes.

This rulemaking implements 2021 Iowa Acts, House File 588, which creates a tax credit for donations made to the Hoover Presidential Foundation for the Hoover Presidential Library and Museum Renovation