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 16 - 25 of 25 results.
Sales, Use & Excise Tax
Orders
SWEAT IOWA LLC (DO) (2023)

Petitioner requested a declaratory order to determine whether the use of the infrared saunas provided at Petitioner’s studio is a service subject to Iowa sales tax.

December 19, 2023
Sales, Use & Excise Tax
Orders
POLARIS INDUSTRIES INC. (DO) (2023)

Petitioner requested a declaratory order to determine whether cleaning and maintenance services provided by another entity, which is under audit, are taxable as janitorial services.

October 30, 2023
Sales, Use & Excise Tax
Orders
LAZAR, JOHN (O) (2023)

The Director affirmed the ALJ’s decision upholding the Department’s denial of the taxpayer’s claim for refund of sales tax on the basis that the claim was filed beyond limitation periods.

October 19, 2023
Corporation Income Tax
Orders
AMERIGROUP IOWA, INC (DO) (2023)

The Director found that Petitioner is considered an insurance company as that term is used in Iowa Code section 422.34 and therefore, is exempt from Iowa corporate income tax.

October 12, 2023
Individual Income Tax
Orders
JOSEPH ADKINS (O) (2023)

The Administrative Law Judge affirmed the Department’s denial of Taxpayer’s claim for rent reimbursement.

September 26, 2023
Sales, Use & Excise Tax
Orders
TEMPLETON RYE SPIRITS (O) (2021)

The taxpayer filed a motion to delete certain identifying details. The Director found that the requirements for this motion had not been met. Therefore, the motion was denied without prejudice.

September 26, 2023
Individual Income Tax
Orders
AUGUST SCHUBERT (O) (2023)

The taxpayer was assessed individual income tax & interest for underpayment of 2021 income tax. The Administrative Law Judge affirmed the Department’s assessment of additional unpaid tax and interest.

September 26, 2023