Administrative Orders

The Local Authority imposed a civil penalty and license suspension on the Licensee for a second violation of Iowa Code section 123.49(2)(h). After the hearing, the ALJ upheld the sanctions...

Petitioners sought a rulemaking to allow barrel program products to be split between two or more class "E" retail licensees. The petition was granted because the Department has statutory authority to

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.