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 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
Tax Type:
Other Taxes

The Department amended a rule relating to inheritance tax to reflect a statutory change. Prior to July 1, 2018, estates containing personal property, real property, or a mix of both were required to provide a bond security to secure payment of deferred inheritance tax. In 2018, the Legislature amended Iowa Code section 450.48 to allow for other options for securing deferred payment in lieu of a bond.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

This rule making implements changes to the taxability of personal transportation services made by SF 2417 and defines personal transportation service, addresses sourcing, and describes applicable exemptions. Several changes were made to the proposed rules published in November.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

Due to 2018 SF 512, the Department adopted a new Chapter 97 to the Iowa Administrative Code, “State-Imposed Water Service Excise Tax.” No changes were made to the proposed rules, as amended and published in October.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

This rule making implements changes to Iowa Code section 423.3(47) which provides a sales tax exemption for the sales price from the sale of certain items that are “directly and primarily used in processing by a manufacturer.” New definitions were enacted in SF 2417 and became effective on May 30, 2018. Several changes were made to the proposed rules published in November.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The Department consolidated Chapters 103-105 into a single chapter, Chapter 103. The Department updated these rules to reflect 2018 legislative changes that apply to lodging platform providers and facilitators and made one change from the proposed rule making.

Effective Date
Tax Type:
Property and Local Government Taxes

The Department proposed to expand the tools utilized to supplement the assessment/sales ratio study. This change adjusts the information that may supplement the assessment/sales ratio study to include modeled appraisal techniques and other statistical methods. This will allow for more accurate calculations in determining equalization for multiresidential and commercial properties.

Effective Date