Executive Order 10 - Rulemaking Information

Pursuant to Executive Order 10, the Iowa Department of Revenue will be reviewing its existing Administrative Rules in accordance with the schedule below. More information about Executive Order 10 is available on the Department of Management’s website.

Sales and Use Tax
200	Definitions Red Tape Review Report Regulatory Analysis
201	Sales and Use Tax Permits Red Tape Review Report Regulatory Analysis
202	Filings Returns and Payment of Tax Red Tape Review Report Regulatory Analysis
203	Elements Included in and Excluded from a Taxable Sale and Sales Price Red Tape Review Report Regulatory Analysis
204	Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement Red Tape Review Report Regulatory Analysis
205	Sourcing of Taxable Sales, Tangible Personal Property, and Specified Digital Products Red Tape Review Report Regulatory Analysis
206	Bundled Transactions Red Tape Review Report Regulatory Analysis
207	Remote Sales and Marketplace Sales Red Tape Review Report Regulatory Analysis
208	Multilevel Marketer Agreements Red Tape Review Report Regulatory Analysis
209	Exemption Certificates (New Chapter) Regulatory Analysis
210	Purchases by Businesses Red Tape Review Report Regulatory Analysis
211	Taxable Services Red Tape Review Report Regulatory Analysis
212	Governments and Nonprofits Red Tape Review Report Regulatory Analysis
213	Miscellaneous Taxable Sales Red Tape Review Report Regulatory Analysis
214	Agricultural Rules Red Tape Review Report Regulatory Analysis
215	Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing Red Tape Review Report Regulatory Analysis
216	Events, Amusements, and Other Related Activities Red Tape Review Report Regulatory Analysis
217	Telecommunication Services Red Tape Review Report Regulatory Analysis
218	Services Related to Vehicles Red Tape Review Report Regulatory Analysis
219	Sales and Use Tax on Construction Activities Red Tape Review Report Regulatory Analysis
220	Exemptions Primarily of Benefit to Consumers Red Tape Review Report Regulatory Analysis
221	Miscellaneous Nontaxable Transactions Red Tape Review Report Regulatory Analysis
225	Resale and Processing Exemptions Primarily of Benefit to Retailers Red Tape Review Report Regulatory Analysis
270	Local Option Sales and Services Tax Red Tape Review Report Regulatory Analysis
271	New School Infrastructure Local Option Sales and Services Tax -- effective on or after April 1, 2003, through fiscal years ending December 31, 2022 Red Tape Review Report
272	Flood Mitigation Program Red Tape Review Report Regulatory Analysis
273	Reinvestment Districts Program Red Tape Review Report Regulatory Analysis
274	Local Option Sales Tax Urban Renewal Projects Red Tape Review Report Regulatory Analysis
275	Rebate of Iowa Sales Tax Paid Red Tape Review Report Regulatory Analysis
276	Facilitating Business Rapid Response to State-Declared Disasters Red Tape Review Report Regulatory Analysis
277	Sales and Use Tax Refund for Biodiesel Production Red Tape Review Report Regulatory Analysis
278	Refunds for Eligible Businesses Under Economic Development Authority Programs Red Tape Review Report Regulatory Analysis
280	Receipts Subject to Use Tax Red Tape Review Report Regulatory Analysis
281	Receipts Exempt from Use Tax Red Tape Review Report Regulatory Analysis
282	Receipts Subject to Use Tax Depending on Method of Transaction Red Tape Review Report Regulatory Analysis
284	Exempt Sales Red Tape Review Report Regulatory Analysis
285	Taxable and Exempt Sales Determined by Method of Transaction or Usage Red Tape Review Report Regulatory Analysis
288	Determination of a Sale and Sale Price Red Tape Review Report Regulatory Analysis
289	Underground Storage Tank Rules Incorporated by Reference Red Tape Review Report
Property Assessment Appeal Board (PAAB)
115	Property Assessment Appeal Board Red Tape Review Report Regulatory Analysis
Collections
20	Filing and Extension of Tax Liens and Charging off Uncollectible Tax Accounts Red Tape Review Report
21	Federal Offset for Iowa Income Tax Obligations Red Tape Review Report
22	Collection of Debts Owed the State of Iowa or a State Agency Red Tape Review Report
23	Debt Collection and Selling of Property to Collect Delinquent Debts Red Tape Review Report
24	License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency Red Tape Review Report
25	Challenges to Administrative Levies and Publication of Names of Debtors Red Tape Review Report
Regulatory Analysis for Collections Chapters 20- 25, and newly created 27.

Miscellaneous Agency-Related Rules
1	Conversion Chart Red Tape Review Report Regulatory Analysis
3	Voluntary Disclosure Program Regulatory Analysis
5	Public Records and Fair Information Practices Red Tape Review Report Regulatory Analysis
6	Organization Red Tape Review Report Regulatory Analysis
7	Appeals, Taxpayer Representation, and Other Administrative Procedures Red Tape Review Report Regulatory Analysis
8	Forms and Communications Red Tape Review Report Regulatory Analysis
10	Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments Red Tape Review Report Regulatory Analysis
11	Administration Red Tape Review Report Regulatory Analysis
28	Nonlocal Business Entity Bond Forfeitures Regulatory Analysis
Excise Taxes
250	Vehicles Subject to Registration Red Tape Review Report Regulatory Analysis
251	Automobile Rental Excise Tax Red Tape Review Report Regulatory Analysis
252	State-Imposed Water Service Excise Tax Red Tape Review Report Regulatory Analysis
253	State-Imposed and Locally Imposed Hotel and Motel Taxes Red Tape Review Report Regulatory Analysis
254 (& 230)	Administration (of Cigarette and Tobacco Tax) Red Tape Review Report Regulatory Analysis
255 (& 231)	Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products Red Tape Review Report Regulatory Analysis
256 (& 232)	Tobacco Tax Red Tape Review Report Regulatory Analysis
257 (& 233)	Unfair Cigarette Sales Red Tape Review Report Regulatory Analysis
258 (& 234)	Tobacco Master Settlement Agreement Red Tape Review Report Regulatory Analysis
259	Administration (of Motor Fuel Tax) Red Tape Review Report Regulatory Analysis
260	Motor Fuel and Undyed Special Fuel Red Tape Review Report Regulatory Analysis
261	Liquefied Petroleum Gas -- Compressed Natural Gas -- Liquefied Natural Gas Red Tape Review Report Regulatory Analysis
262	Electric Fuel Excise Tax Red Tape Review Report Regulatory Analysis
269 (& 240)	Administration of Marijuana and Controlled Substances Stamp Tax Red Tape Review Report Regulatory Analysis
Alcohol-Specific Rules
185–1	Organization and Operation Red Tape Review Report Regulatory Analysis
185–2	Agency Procedure For Rule Making Red Tape Review Report Regulatory Analysis
185–3	Declaratory Orders Red Tape Review Report Regulatory Analysis
185–4	Retail Alcohol Licenses - Beer Permits - Wine Permits Red Tape Review Report Regulatory Analysis
185–5	License and Permit Division Red Tape Review Report Regulatory Analysis
185–8	Transportation and Warehouse Red Tape Review Report Regulatory Analysis
185–9	Personal Importation of Alcoholic Liquor, Wine, and Beer Red Tape Review Report Regulatory Analysis
185–10	Contested Cases Red Tape Review Report Regulatory Analysis
185–14	Private Wine Sales Red Tape Review Report Regulatory Analysis
185–16	Trade Practices Red Tape Review Report Regulatory Analysis
185–18	Public Records and Fair Information Practices Red Tape Review Report Regulatory Analysis
185–19	Waivers From Rules Red Tape Review Report Regulatory Analysis
701–1000	General Requirements Regulatory Analysis
701–1001	Alcohol Product Management and Warehousing Regulatory Analysis
701–1002	Personal Importation of Alcoholic Beverages Regulatory Analysis
701–1003	Trade Practices Regulatory Analysis
Lottery-Specific Rules
531–1	General Operation of the Lottery Red Tape Review Report Regulatory Analysis
531–2	Purchasing Red Tape Review Report Regulatory Analysis
531–3	Procedure For Rule Making Red Tape Review Report Regulatory Analysis
531–4	Waiver Rules Red Tape Review Report Regulatory Analysis
531–5	Contested Cases Red Tape Review Report Regulatory Analysis
531–6	Declaratory Orders Red Tape Review Report Regulatory Analysis
531–11	Prizes Red Tape Review Report Regulatory Analysis
531–12	Licensing Red Tape Review Report Regulatory Analysis
531–13	Licensed Retailers Red Tape Review Report Regulatory Analysis
531–14	Monitor Vending Machines Red Tape Review Report Regulatory Analysis
531–18	Instant Ticket General Rules Red Tape Review Report Regulatory Analysis
531–19	Pull-Tab General Rules Red Tape Review Report Regulatory Analysis
531–20	Computerized Games- General Rules Red Tape Review Report Regulatory Analysis
531–21	Drawings and Contests Red Tape Review Report Regulatory Analysis
701–1100	Miscellaneous Operational Rules of the Lottery Regulatory Analysis
701–1101	Prizes Regulatory Analysis
701–1102	Licensing Regulatory Analysis
701–1103	Responsibilities of Retailers Regulatory Analysis
701–1104	Scratch Ticket and InstaPlay Ticket General Rules Regulatory Analysis
701–1105	Pull-Tab Ticket General Rules Regulatory Analysis
701–1106	Computerized Games–General Rules Regulatory Analysis
701–1107	Drawings and Contests Regulatory Analysis

Property Tax
100	Collection of Property Tax
101	Replacement Tax and Statewide Property Tax
102	Assessment Practices and Equalization
103	Examination and Certification of Assessors and Deputy Assessors
104	Property Tax Credit and Rent Reimbursement
105	Mobile, Modular, and Manufactured Home Tax
106	Determination of Value of Railroad Companies
107	Determination of Value of Utility Companies
108	Replacement Tax and Statewide Property Tax on Rate-Regulated Water Utilities
109	Real Estate Transfer Tax and Declarations of Value
110	Property Tax Credits and Exemptions
111	Administration
112	Certification
113	Courses
114	Review of Agency Action
116	Reassessment Expense Fund
Individual Income Tax
300	Administration
301	Filing Return and Payment of Tax
302	Determination of Net Income
303	Determination of Taxable Income
304	Adjustments to Computed Tax and Tax Credits
305	Assessments and Refunds
306	Penalty and Interest
307	Withholding
308	Estimated Tax for Individuals
Pass-through Entity Income Tax
400	Administration (currently empty but scheduled for future use)
401	Partnerships
402	S Corporations (currently empty but scheduled for future use)
403	Apportionment of Income for Resident Shareholders of S Corporations
404	Composite Returns for Tax Years Beginning Prior to January 1, 2022
Corporate Income Tax
500	Administration
501	Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
502	Determination of Net Income
503	Allocation and Apportionment
504	Assessments, Refunds, Appeals
505	Estimated Tax for Corporations
Franchise Tax
600	Administration
601	Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
602	Determination of Net Income
603	Assessments, Refunds, Appeals
604	Estimated Tax for Financial Institutions
Fiduciary Tax
700	Fiduciary Income Tax
Tax Credits
800	Tax Credits (currently empty but scheduled for future use)
Inheritance Tax
900	Inheritance Tax
Estate Tax
901	Iowa Estate Tax
Generation Skipping Transfer Tax
902	Generation Skipping Transfer Tax

Also pursuant to Executive Order 10, during this time any new rulemakings that are not part of the phased review described above are subject to certain additional requirements, including in some instances the completion of a regulatory analysis as well as a public hearing on that regulatory analysis. Relevant regulatory analysis and information about the public hearings are provided below.

Retail Alcohol Licenses - Final Regulatory Analysis
A public hearing was held on June 20, 2023. No public comments were received during the hearing nor in writing.

Settlement Authority - Final Regulatory Analysis
A public hearing was held September 13, 2023. No public comments were received during the hearing nor in writing. No changes from the analysis published August 23, 2023, have been made.

Employer Child Care Tax Credit - Final Regulatory Analysis
A public hearing was held May 7, 2024. No public comments were received during the hearing, nor in writing.

Valuation Determination of Agricultural Property - Final Regulatory Analysis
A public hearing was held September 24, 2024. No public comments were received during the hearing, nor in writing.

Executive Order 10 - Rulemaking Information

Sales and Use Tax

Property Assessment Appeal Board (PAAB)

Collections

Miscellaneous Agency-Related Rules

Excise Taxes

Alcohol-Specific Rules

Lottery-Specific Rules

Property Tax

Individual Income Tax

Pass-through Entity Income Tax

Corporate Income Tax

Franchise Tax

Fiduciary Tax

Tax Credits

Inheritance Tax

Estate Tax

Generation Skipping Transfer Tax

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Executive Order 10 - Rulemaking Information

Phase 1 - December 31, 2023

Sales and Use Tax

Property Assessment Appeal Board (PAAB)

Collections

Phase 2 - December 31, 2024

Miscellaneous Agency-Related Rules

Excise Taxes

Alcohol-Specific Rules

Lottery-Specific Rules

Phase 3 - December 31, 2026

Property Tax

Individual Income Tax

Pass-through Entity Income Tax

Corporate Income Tax

Franchise Tax

Fiduciary Tax

Tax Credits

Inheritance Tax

Estate Tax

Generation Skipping Transfer Tax