Adopted and Filed Rules

The Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rules have been adopted and filed.

Adopted and Filed Rules

Tax Type:
Sales, Use and Excise Taxes

Through 2020 Iowa Acts, House File 2641, the Legislature added language to Iowa Code section 423.3(31), an exemption from sales tax for purchases by certain government entities and instrumentalities of the government, to clarify that purchases by tribal governments are exempt. This rule making amends an existing rule to implement that change and make other minor updates. No changes from the Notice of Intended Action on this rule making were made.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

In 2020, the Legislature enacted a change to the definition of “barbershop” to allow for barber shops to be “readily movable” and lists “barber and beauty” among the services subject to sales tax in Iowa. This rule making amends an existing rule by removing explanation of activities included in the phrase “barber and beauty,” and instead refer to the definitions of “barbering,” “cosmetology,” and “esthetics” from the Iowa Code chapters that govern the practices of those professions.

Effective Date
Tax Type:
General Department Administration

This rule making amends existing rules to reflect new laws, clarify areas of confusion, and modify current procedures to improve administration. Rule 701—7.6 defines the powers that a representative under a power of attorney may utilize, the method a taxpayer may use to file a power of attorney, who may authorize a power of attorney on behalf of a taxpayer, and the process by which a power of attorney may be revoked.

Effective Date
Tax Type:
Other Taxes

In 2019, the Department proposed and adopted an amendment to Iowa Administrative Code Chapter 46 (see ARC 4678C). One change in that rule making inadvertently attempted to move the annual deadline for filing Verified Summary of Payments Reports, W-2 forms, and 1099 forms with the Department from January 31 to February 15. That change was unintentional.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

This rule making reflects the 2013 addition of silviculture to Iowa Code section 423.1(5) by defining “silviculture.” It also moves an existing definition of “aquaculture” into a rule that consists of definitions and creates a single definition of “plants.” The Department made two changes from the Notice of Intended Action filing.

Effective Date
Tax Type:
Property and Local Government Taxes

This rule making defines “under honorable conditions” for purposes of the disabled veteran tax credit and the military service tax exemption, describes the application requirements for the disabled veteran tax credit, and clarifies the eligibility of a person who has received multiple discharges from service for the disabled veteran tax credit. Lastly, this rule making removes unnecessary citations and clarifies existing subrules related to eligibility.

Effective Date
Tax Type:
Other Taxes

This rule making implements statutory changes from the 2019 legislation to the adoption tax credit set forth in Iowa Code section 422.12A and provides further explanation and examples to implement such changes relating to how taxpayers are to claim the credit in tax years beginning on or after January 1, 2019.

Effective Date
Tax Type:
General Department Administration

This rule making is intended to implement statutory changes to the collection of court debt. Specifically, this rule making sets forth the Department’s imposition of a fee to reflect the cost of processing for the collection of court debt under Iowa Code section 602.8107(3) as amended by 2020 Iowa Acts, Senate File 457, division XIV.

Effective Date
Tax Type:
Property and Local Government Taxes

This rule making implements statutory changes to the regulation of local assessors, addressing the following: 1) statutory changes prohibiting an appointee selected by the conference board from assuming the office of city/county assessor until the appointment is confirmed by the Director of Revenue; 2) a new statutory requirement prohibiting assessors/deputy assessors from assessing a property if the assessor/deputy assessor or a member of their immediate family owns the property, has a financial interest in the property, or has a financial interest in the entity that owns the property; and

Effective Date
Tax Type:
Property and Local Government Taxes

This rule making made an amendment related to the transmittal of declaration of value forms following an amendment to Iowa Code section 428A.1 made in 2020 Iowa Acts, House File 2641.

Effective Date