The Iowa Department of Revenue has submitted new proposed rules to the Iowa Legislature, available for public comment through August 17, 2021. See individual notices below for details.
- Board of Review Removal Hearing Procedures
This proposed rule making is intended to implement a hearing procedure when the Director of Revenue intends to remove a member of the local board of review under Iowa Code section 441.32(2) as amended by 2021 Iowa Acts, House File 871, section 29, and the board member requests a hearing. This rule making describes the process for requesting a hearing, the governing procedures of the hearing, the contents of the request for hearing, and the burden of proof at such a hearing.
- Filing Tax Returns, Payment of Tax—Penalties and Waivers
During the 2021 Legislative Session, the Department requested that the Legislature modify Iowa Code section 421.27, which sets forth penalties and penalty waivers related to the filing of tax returns and payment of tax. The changes were enacted and signed into law as 2021 Iowa Acts, Senate File 608, effective July 1, 2021. The Department now proposes these amendments to its rules implementing Iowa Code section 421.27 to reflect the changes made by Senate File 608.
- Sales Tax Administrative Procedures and Amendments
The Department has several chapters of rules that implement a variety of sales tax administrative procedures set forth in Iowa Code chapter 423. This proposed rule making updates those chapters to make a variety of nonsubstantive changes. The proposed rule making also amends rules in other chapters to update affected cross-references.
- Tobacco Tax—Discounted Tobacco Products
The Department regularly audits or examines returns filed and tax remitted for the tax imposed on tobacco products under Iowa Code chapter 453A, subchapter II. The Department proposes new subrule 83.4(2) so all taxpayers know how the Department will calculate tax due for sales of certain tobacco products. Specifically, this proposed rule making establishes how the Department will determine whether products are identical and priced at a discount. The proposed rule also provides several examples.
The Department previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed, effective September 1, 2021.
- Relief from Joint and Several Liability
This rule making updates rule 701—38.15(422) to reflect certain changes to Iowa Code section 422.21(7) and to provide taxpayers with additional clarity when seeking relief from joint and several liability for tax, penalty, and interest owed to the Department. The changes to the rule describe who may qualify for relief from joint and several liability, the information applicants for relief must submit to the Department, the standard for evaluating whether an individual is eligible for relief, the administrative process for appealing a denial of relief, and the rights of the nonrequesting spouse or former spouse.
- Sales Tax Exemption—Computer Peripherals
Through 2020 Iowa Acts, House File 2641, the General Assembly added the term “computer peripheral” to an existing sales tax exemption in Iowa Code section 423.3(47) and defined that term in Iowa Code section 423.1. This rule making adds that term to the Department’s rule implementing that exemption as applicable. The Department is also taking this opportunity to clean up a few other items in and related to those rules.
This information was sent via GovDelivery to those subscribed to receive Law & Policy updates from the Department. To receive notifications of resources and guidance issued by the Department, subscribe to updates by selecting the tax topics of interest.