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

The Department amends a rule relating to the sourcing of taxable services to provide an explanation and examples of how taxable services should be sourced. This includes a cross reference to this sourcing rule in the rule regarding the service of photography in Chapter 26.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The Department has adopted a new chapter of rules to implement sales tax collection requirements imposed on marketplace facilitators and remote sellers by 2018 Iowa Acts, Senate File 2417. These rules provide information about how and when remote sellers and marketplace facilitators are required to register, collect, and remit sales tax in Iowa.

Effective Date
Tax Type:
Income Taxes

The Department's adopted rules to implement the temporary nonconformity of Iowa’s tax laws to the federal repeal of gain or loss deferral from exchanges of like-kind personal property in tax year 2018. The rules also implement 2018 Iowa Acts, Senate File 2417, and 2019 Iowa Acts, House File 779, which, in part, provide an election to defer gain or loss from exchanges of like-kind personal property in tax year 2019.

Effective Date
Tax Type:
Income Taxes

The Department proposed amendments to implement recent legislative changes to the Iowa educational savings plan trust and Iowa ABLE programs. These amendments update the Department’s existing rules to administer tax consequences of withdrawals for elementary and secondary school tuition expenses and will also update the Department’s rules related to Iowa ABLE accounts to reflect Iowa legislative changes.

Effective Date
Tax Type:
Income Taxes

As a result of 2019 Iowa Acts, Senate File 220, the Department amends the existing charts in rules 701-40.65(422), 701-53.23(422), and 701-59.24(422) for individual income tax, corporate income tax, and franchise tax to reflect the higher limitations now applicable to corporations and financial institutions for 2018. The amendments will update references to the lower limits in the rules and examples to reflect the higher limits.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The Department proposed to remove photography and retouching services from the category of services treated as tangible personal property, pursuant to 2018 Iowa Acts, Senate File 2417, section 169, by amending rule 701-16.51(422,423). This rule adopts rule 701-26.17(423), whose language is substantially similar to that in the current rule but includes photography and retouching services, which were added to the list of taxable enumerated services by 2018 Iowa Acts, Senate File 2417, section 170.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

This amendment removes rules that repeat the language of the statute, to update calculations, and to incorporate changes necessary as a result of SF 2417.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

This rule making implements a division of 2017 Iowa Acts, Senate File 516, which imposed sales and use tax on all delivery sales of alternative nicotine products or vapor products within Iowa and required sellers of those products into the state to obtain a permit from the Department.

Effective Date
Tax Type:
Property and Local Government Taxes

This rule making amends 701-238.4(418) regarding the use of moneys from a flood mitigation fund. During the 2018 Legislative Session, the Legislature added language to specify that a governmental entity may use moneys from an account for reimbursements for funds advanced internally or to help make payments on bonds incurred to pay for projects approved by the Flood Mitigation Board before, on, or after July 1, 2018.

Effective Date
Tax Type:
General Department Administration

This rule making amends several rules, implementing 2017 Iowa Acts, Senate File 500 which changed the terms “Enhanced 911” and “E911” to “911” to reflect the merging of E911 and Next Generation 911 services. The Department updated references to those terms.

Effective Date