Administrative Rules

Adopted and Filed Rules

Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to readopt Chapter 200, which consists solely of rule 701—200.1(423) and provides definitions that apply across other sales tax rules chapters. The Department revised the rule to remove portions of the rule that are unnecessary and duplicative of statutory language.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to rescind Chapter 275 and adopt a new Chapter 275, which consists of rules relating to and interpreting sales and use tax rebates granted to sanctioned automobile racetrack facilities, baseball and softball complexes, and raceway facilities. The rules provide the rebate’s scope and applicability and the methods for obtaining a rebate by the eligible entities. The Department revised the rules for clarification and removal of portions of the rules that the Department has determined are unnecessary and duplicative of statutory language.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to readopt Chapter 277, which consists solely of rule 701—277.1(423), which provides and describes the process for taxpayers to obtain a refund of sales or use tax paid by biodiesel producers. The Department revised this chapter to remove portions of the rule that the Department determined were unnecessary and duplicative of statutory language.

Effective Date
Tax Type:
General Department Administration

The purpose of this rulemaking is to readopt Chapter 276, which provides the Department’s rules for administering Iowa Code section 29C.24. Iowa Code section 29C.24 helps facilitate the rapid response of businesses and workers to a disaster by providing that out-of-state businesses and employees that perform disaster and emergency-related work on critical infrastructure during a disaster response period due to a state-declared disaster are not subject to income, corporate income, use, equipment; or property tax or tax filing, permit, or return requirements.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to readopt Chapter 278, which consists solely of rule 701—278.1(15). This rule interprets the underlying statutes and provides the scope and methods for obtaining a refund of sales and use tax paid for eligible businesses approved under programs by the Iowa Economic Development Authority. The Department revised the rule for clarification and to remove portions that the Department has determined are unnecessary and duplicative of statutory language.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to readopt Chapter 205. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, are unnecessary, or are duplicative of statutory language. The chapter describes the Department’s interpretation of the underlying statute to help the public understand the sourcing of taxable services, tangible personal property, and specified digital products. These rules provide clarification about where a sale takes place in order to determine when and where Iowa sales or use tax applies.

Effective Date
Tax Type:
Property and Local Government Taxes

The purpose of this rulemaking is to readopt Chapter 270. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete or unnecessary or are duplicative of statutory language. The chapter describes the Department’s interpretation of the underlying statute to help the public understand local option taxes. These rules reduce uncertainty about when tax applies.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of this rulemaking is to rescind Chapter 207 and adopt a new Chapter 207 with revisions to remove unnecessary restrictive terms and provide additional clarity. These rules describe the Department’s interpretation of the underlying statute to help the public understand requirements for remote and marketplace sellers. These rules reduce uncertainty about who must collect and remit Iowa sales tax. Citations to rule 701—213.10(423) in rule 701—207.11(423) refer to a rule that will be adopted in a future rulemaking.

Effective Date
Tax Type:
Sales, Use and Excise Taxes

The purpose of the rulemaking is to rescind Chapter 217 and adopt a new Chapter 217. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The chapter describes the Department’s interpretation of the underlying statute to help the public understand the taxability of telecommunication services. The chapter also contains definitions necessary for the State to maintain compliance with the Streamlined Sales and Use Tax Agreement.

Effective Date
Tax Type:
Property and Local Government Taxes

Pursuant to Part IV of Executive Order 10, the Department was directed on September 22, 2023, to propose this Notice of Intended Action to rescind and reserve Chapter 271. The Department determined the chapter was unnecessary or obsolete because the underlying statutes it implemented have been repealed. This chapter implemented rules related to the School Infrastructure Local Option (SILO) Tax Fund, which has since been replaced by the Secure an Advanced Vision for Education (SAVE) Fund.

Effective Date