Adopted & Filed Rules

Rescinds Chapter 202 and adopts Chapter 202, which describes the procedures for filing sales and use tax returns to help the public understand the process for filing sales and use tax returns.

Rescinds and adopts Chapter 220, which describes the Department’s interpretation of the underlying statutes to help the public understand exemptions that primarily benefit consumers.

Rescinds and readopts Chapter 215, describing underlying statutes to aid the public in understanding provisions and processes applicable to taxpayers engaged in processing and manufacturing.

Readopts Chapter 203, which describes the Department’s interpretation of underlying statutes to help the public understand elements from a taxable sale and what constitutes sales price.

Readopts Chapter 206, which describes the Department’s interpretation of the underlying statute to help the public understand the taxability of bundled transactions.

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 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 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.