Administrative Orders

Decisions such as Administrative Orders and Judicial Review Opinions from the past year are posted here. Alcohol and Lottery decisions issued after July 1, 2024 will be added as they are issued. View previous years: Iowa Tax Research Library. 

Displaying 1 - 15 of 25 results.
Alcohol
Orders
Yoshi's Bar and Filipino Canteen LLC (O) (2024)
373.19 KB .pdf

The Local Authority denied Licensee’s class "C" retail alcohol license outdoor service area renewal application. The Director’s Designee affirmed ALJ’s decision reversing the Local Authority’s denial.

October 7, 2024
Sales, Use & Excise Tax
Orders
SWEAT IOWA, LLC (DO) (2024)

Petitioner submitted petition on taxability (it was determined the services are subject to Iowa sales tax). 2nd petition allege order was erroneous. Director concluded a new order wasn't appropriate.

October 7, 2024
Sales, Use & Excise Tax
Orders
CRI GENETICS, LLC (DO) (2024)

Petitioner requested determination on taxability of genetic testing services. The Director found the services not taxable as testing services because the service being provided is testing on humans.

September 5, 2024
Sales, Use & Excise Tax
Orders
WMK, LLC DBA MOBILITY WORKS (DO) (2024)

Petitioner requested guidance on the calculation of the fee for new registration. The Director refused to issue an order as the facts/questions were unclear as a basis on which to issue an order.

September 5, 2024
Sales, Use & Excise Tax
Orders
QUALITY TECHNOLOGY SERVICES, LLC (DO) (2024)

On the ability to qualify for the sales tax exemption for data center businesses. The Director determined an entity must meet the requirements outlined in the code in order to qualify for an exemption

August 30, 2024
Sales, Use & Excise Tax
Orders
T5 DATA CENTERS LLC (DO) (2024)

Petitioner, a data center business, inquired as to its ability to qualify for the sales tax exemption for data center businesses under Iowa Code section 423.3(95).

August 15, 2024
Sales, Use & Excise Tax
Orders
MICROSOFT CORPORATION (DO) (2024)

Petitioner requested eligibility for the data center business exemption, Iowa Code section 423.3(95), specifically whether a lease agreement could satisfy required elements to claim exemption.

August 15, 2024
Individual Income Tax
Orders
CASTERFRAME PC (DO) (2024)

Petitioner requested a declaratory order to determine whether installment payments from sales that occurred prior to January 1, 2023 qualify for the capital gain deduction for sales of certain stock.

May 1, 2024
Sales, Use & Excise Tax
Orders
DAKOTA AG RESEARCH LLC (DO) (2024)

Petitioner requested a determination on whether two of its services are services subject to sales tax and how to source its services for Iowa sales tax purposes.

March 4, 2024
Sales, Use & Excise Tax
Orders
PERFORMANCE CONTRACTING INC (DO) (2023)

Petitioner requested a declaratory order to determine whether installation charges for qualified manufacturing equipment are required to be separately stated to be exempt from sales tax.

January 17, 2024