Welcome to the Iowa Department of Revenue

The Iowa Department of Revenue has released updated state tax guidance regarding legislative changes to the exclusion enacted in 2021 Iowa Acts, Senate File 619.

The Department has submitted new proposed rules to the Iowa Legislature (Protests - Motions to Redact Certain Information, Vehicles Subject to Registration) available for public comment through August 3, 2021.

The Department previously submitted the following proposed rule to the Iowa Legislature (Interest Expense Deduction Adjustments), it has been adopted and filed, effective August 4, 2021. See individual notice for details.

The Iowa Department of Revenue has released updated state tax guidance following 2021 Legislative Updates including Motor Vehicle Fee for New Registration and Tax Penalties and Penalty Waivers.

The Department has submitted new proposed rules to the Iowa Legislature (Data Center Businesses and Refund Requests, Marketable Food Products for Human Consumption, Motor Fuel and Undyed Special Fuel, and Voluntary Disclosure Program—Excise Taxes and Fees) available for public comment through July 6, 2021. The previously submitted proposed rules, Remittances Payable to the Department, has been adopted and filed, effective July 21, 2021. See individual notices for details.

The Iowa Department of Revenue has released updated state sales and use tax guidance regarding Iowa Sales and Use Tax on Manufacturing and Processing.