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

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
Tax Type:
Sales, Use and Excise Taxes

Following an inquiry from a taxpayer about the applicability of a rule, the Department proposed amending its rules regarding affiliated corporations acting as a unit, published on July 15, 2020 as ARC 5077C. The Department received one public comment but did not make any changes to the rule filing prior to adopting the changes, published on October 7 as ARC 5201C.

Effective Date
Tax Type:
General Department Administration

The purpose of this rule making is to move selected language related to electronic return filings in general from Chapter 7 to Chapter 8. Chapter 8 is a more appropriate location for this information. The amendment to rule 701—8.2(17A,421) expands options for signatures on paper filings to include copies and facsimiles of signatures.

Effective Date
Tax Type:
General Department Administration

This rule making implements new provisions that were added to Iowa Code chapter 421 by 2019 Iowa Acts, House File 590, and by 2020 Iowa Acts, House File 2641. Iowa Code section 421.62 defines “tax return preparer” and sets forth a penalty for tax return preparers who fail to include their preparer tax identification number on certain returns or claims for refund they prepare under Iowa Code chapter 422. Iowa Code section 421.63 grants the Department the authority to enjoin certain tax return preparers.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

During the 2019 Legislative Session, the General Assembly added a new exemption from sales and use tax: “The sales price from the sale of a grain bin, including material or replacement parts used to construct or repair a grain bin.” The exemption defines a grain bin as “property that is vented and covered with corrugated metal or similar material, and that is primarily used to hold loose grain for drying or storage.” This rule explains what materials will be taxable or exempt under the exemption and then provides a non-exhaustive list of items commonly used to construct a grain bin

Effective Date