Administrative Rules - Adopted & Filed

Wednesday - 05/03/2023

The Iowa Department of Revenue previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective June 7, 2023:

  • Services Subject to Sales Tax - Golf, Country Clubs, and Commercial Recreation
    Pursuant to Part IV of Executive Order 10, the Department proposed this Notice of Intended Action in light of the concerns received after the official public comment period for ARC 6577C and the effective date of the new rule implementing the taxable service of commercial recreation. The Department is rescinding rule 701—216.3(423) and replacing it with the text previously found in rule 701—26.24(422), with minor updates for consistency with other administrative rules. No changes were made from the Notice of Intended Action for this rulemaking.

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