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

ACARA SOLUTIONS, INC

Petitioner, a temporary employment agency, inquired whether its temporary employees' services fall within the enumerated, and therefore taxable, service of "machine operator." Petitioner asked whether its employees would be considered machine operators when their service consisted of the use of a computer, including extensive use, but which is not the main function of their job. The Director refused to issue a Declaratory Order because the questions presented were over-broad and could be more properly resolved through other proceedings, as well as the information provided was insufficient in order for the Director to adequately respond to the inquiries.

Date: 2022-11-04

AMES WEST SIDE STORAGE, LLC

Petitioner, a self-storage facility, requested a declaratory order to determine the taxability of: (1) the rental of a self-storage unit, (2) certain other property and services related to the rental of such a unit, (3) rentals of airplane hangars and RV storage, and (4) storage units provided to tenants by apartment complexes. The Petition also inquired as to the validity of certain portions of Iowa Administrative Code rule 701—26.78. The Director refused to issue a Declaratory Order because the questions presented would be more property resolved through other proceedings and the information provided was insufficient upon which to issue an order.

Date: 2022-11-04

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