Administrative Orders

Decisions such as Administrative Law Judge proposed decisions, Director’s Orders, and court rulings by the Department from the past year are posted here. 

View previous years: Iowa Revenue Research Library.  Simply select Revenue from the Organization drop down to begin your search.

Displaying 1 - 15 of 15 results.
Sales, Use & Excise Tax
Orders

Curative Talent LLC (DO) 2025

Petitioner, an out of state talent agency that provides staffing services to medical facilities, placed a medical worker at a medical facility in Iowa. Under the facts presented, the temporary medical

October 3, 2025
Sales, Use & Excise Tax
Orders

Summit Fire Protection Co (DO) 2025

A fire safety and prevention company asks whether one of the services is provides is a taxable service in Iowa. The service in question is the cleaning of commercial range hoods that contain fire supp

September 5, 2025
Alcohol
Orders

Park Street Direct of CA, LLC (O) 2025

A California wine manufacturer, holding an Iowa direct wine shipper permit, asks whether it may lawfully fulfill Iowa direct wine shipments from its unlicensed warehouses (located in other states) und

August 29, 2025
Individual Income Tax
Orders

Sanjeev and Rajshri Agarwal (PRW) 2025

Recipients of a renewable chemical production tax credit failed to claim the entire credit in the year the certificate was issued and sought a waiver of Iowa Administrative Code rule 701--304.56 which

August 27, 2025
Individual Income Tax
Orders

Costello, Bryan & Sarah (O) 2025

The ALJ determined although Taxpayer’s solar installation was completed in 2021, no application was filed by the statutory deadline as required by Iowa Code. ALJ affirmed the Department’s assessment.

August 15, 2025
Alcohol
Orders

Nazar LLC dba Washington Street Mini Mart (O) 2025

The Department denied the Licensee's class "E" retail alcohol license renewal application. The Licensee canceled their license. Therefore the Director's Designee issued a Dismissal Order.

July 29, 2025
Individual Income Tax
Orders

Robert Pailthorp (DO) 2025

Petitioner requested a declaratory order to determine if the thrift savings plan, a retirement plan offered to certain federal government employees, qualified for the retirement income exclusion under

June 2, 2025
Property Tax
Orders

Cullen, Chris E (DO) 2025

Petitioner is a taxpayer claiming the disabled veteran property tax credit. They filed a petition claiming that the assessor improperly applied the credit. The Department refused to issue an order...

May 16, 2025
Sales, Use & Excise Tax
Orders

Health Enterprises of Iowa (O) 2025

The Court of Appeals affirmed the District Court decision, concluding the language was facially unambiguous. The exemption did not apply to Taxpayer because Taxpayer was not a nonprofit hospital.

April 14, 2025