Administrative Orders

The taxpayers claimed that they were private sector workers who were not engaged in a trade or business in the performance of the functions of a public office. They asserted the income they received..

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

The Department notified a Distiller's Certificate of Compliance holder that 13 of their products were scheduled for delisting because they did not meet established criteria. They disputed the delistin

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

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

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

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.

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.

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

Director determined the Department's practices were within statutory authority, finding bailment and handling fees were properly treated as operational fees distinct from wholesale pricing.

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...

Extending time for Board to be in regular session in 2025 under Iowa Code Setion 441.33 for the Board of Review for Polk County.

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.