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 |
| 3 | Voluntary Disclosure Program Regulatory Analysis |
| 5 | Public Records and Fair Information Practices |
| 6 | Organization |
| 7 | Appeals, Taxpayer Representation, and Other Administrative Procedures |
| 8 | Forms and Communications |
| 10 | Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments |
| 11 | Administration |
Excise Taxes | |
250 | Vehicles Subject to Registration |
251 | Automobile Rental Excise Tax |
252 | State-Imposed Water Service Excise Tax |
253 | State-Imposed and Locally Imposed Hotel and Motel Taxes |
254 | Administration (of Cigarette and Tobacco Tax) |
255 | Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products |
256 | Tobacco Tax |
257 | Unfair Cigarette Sales |
258 | Tobacco Master Settlement Agreement |
259 | Administration (of Motor Fuel Tax) |
260 | Motor Fuel and Undyed Special Fuel |
261 | Liquefied Petroleum Gas -- Compressed Natural Gas -- Liquefied Natural Gas |
| 262 | Electric Fuel Excite Tax Red Tape Review Report |
269 | Administration of Marijuana and Controlled Substances Stamp Tax |
Alcohol-Specific Rules | |
185–1 | Organization and Operation |
185–2 | Agency Procedure For Rule Making |
185–3 | Declaratory Orders |
185–4 | Retail Alcohol Licenses - Beer Permits - Wine Permits |
185–5 | License and Permit Division |
185–8 | Transportation and Warehouse |
185–9 | Personal Importation of Alcoholic Liquor, Wine, and Beer |
185–10 | Contested Cases |
185–14 | Private Wine Sales |
185–16 | Trade Practices |
185–18 | Public Records and Fair Information Practices |
185–19 | Waivers From Rules |
Lottery-Specific Rules | |
531–1 | General Operation of the Lottery |
531–2 | Purchasing |
531–3 | Procedure For Rule Making |
531–4 | Waiver Rules |
531–5 | Contested Cases |
531–6 | Declaratory Orders |
531–11 | Prizes |
531–12 | Licensing |
531–13 | Licensed Retailers |
531–14 | Monitor Vending Machines |
531–18 | Instant Ticket General Rules |
531–19 | Pull-Tab General Rules |
531–20 | Computerized Games- General Rules |
531–21 | Drawings and Contests |
Alignment Update: Due to the government reorganization provided by 2023 Iowa Acts, Senate File 514, the alcohol-specific and lottery-specific administrative rules under Iowa Administrative Code chapters 185 and 531 are being reviewed by the Department and will be moving under Iowa Administrative Code chapter 701. | |
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.