Administrative Orders

The Department is charged by statute with many administrative duties, some of which it accomplishes by taking administrative actions or issuing administrative orders. Depending on what the statute requires, the administrative actions or orders can be either requested of or initiated by the Director. This page also includes judicial reviews of Director's Orders from the current year.

The following orders are from the past year. All orders from previous years can be found in the Iowa Tax Research Library.

Administrative Orders

IOWA STATE ASSOCIATION OF COUNTIES

The Iowa District Court for Polk County affirmed the Department’s denial of sales tax refunds filed by the Iowa State Association of Counties. The taxpayer was not an exempt government instrumentality under Iowa Code section 423.3(31). Government did not sufficiently control the detailed performance of the taxpayer. And other factors did not demonstrate that the taxpayer was an exempt government instrumentality. ISAC did not appeal the district court’s ruling.

Date: 2022-11-04

AMANA SOCIETY SERVICE COMPANY

The Taxpayer appealed the Department's denial of a renewable energy tax credit based on a ten-year limitation period pursuant to Iowa Code section 476C.5 and Iowa Administrative Code rule 701—42.28. An Administrative Law Judge (ALJ) granted in part and denied in part both the Taxpayer's and Department's motions for summary judgment, finding the Department's rule was inconsistent with the statute and the statute controlled, enabling the taxpayer to claim the tax credit for calendar years 2018 and 2019 but not for calendar year 2020. Upon review, the Director adopted the ALJ's Proposed Summary Judgment Order and added that the Department's rule on the tax credit altered the meaning of the statute rather than interpreting it, exceeding its authority.

Date: 2022-11-04