View the Department’s Executive Order 10 - Rulemaking Information.
IDR Administrative Rules: Reorganization Update
The Iowa Department of Revenue previously submitted the following proposed rules to the Iowa Legislature. The following rules have recently been adopted and filed. Visit the Iowa Legislature Administrative Rules page to review a complete listing of department rules.
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.
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.
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Department determined the chapter was unnecessary or obsolete because the underlying statutes it implemented have been repealed. This chapter implemented rules related to the School Infrastructure Local Option (SILO) Tax Fund, which has since been replaced by the Secure an Advanced Vision for Education (SAVE) Fund.
The purpose of this rulemaking is to readopt Chapter 204. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete or unnecessary or that duplicate statutory language. Chapter 204 contains rules interpreting the Uniform Sales and Use Tax Act Administration and additional rules necessary to maintain compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and help the public understand tax policies that Iowa has adopted as part of implementing the SSUTA.
This rulemaking rescinds and adopts a new Chapter 216. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The purpose of the chapter is to provide guidance on the Department’s interpretation of the underlying statute to help the public understand exemptions relating to events and amusements.
This rulemaking rescinds and adopts a new Chapter 202. The Department revised the chapter to remove portions of the rules that the Department determined are obsolete, unnecessary, or duplicative of statutory language. The Department also updated language to provide additional clarity. The chapter describes the procedures for filing sales and use tax returns.
This rulemaking is intended to implement the statutory change to the retirement income exclusion from a partial to a full exclusion for qualifying taxpayers receiving distributions from qualifying plans. This rulemaking identifies certain plans that do and do not qualify for the exclusion as well as defining how survivors with an insurable interest may qualify for the exclusion.
This rulemaking implements division VI of 2023 Iowa Acts, Senate File 565. Division VI amends several Iowa Code sections related to settlement authority, including the authority to fully abate liabilities under certain circumstances. The Act also establishes new procedures related to estimated assessments. The statutory changes related to settlement authority in Iowa Code section 421.5 include a requirement that the Department adopt rules to administer the section. A new chapter is adopted to cover the various types of settlements that the Department may enter into.
This rulemaking, pursuant to Part IV of Executive Order 10, implements, in part, 2022 Iowa Acts, House File 2317, and provides guidance as to how and when an employee-owner may make an election to exclude capital gain from the sale of qualifying capital stock in a qualifying corporation. The legislation allowed employee-owners of a qualified corporation to exclude the capital gain from the sale of qualifying capital stock.
This rulemaking implements 2020 Iowa Acts, House File 2565, which sets forth the statutory authority to transition the setoff program from the Department of Administrative Services to the Iowa Department of Revenue. The rules describe the priority of payment when multiple agencies within the same priority group make a claim to the same setoff payment, describe the frequency of certifications of debt by public agencies submitting debt to the program, and establish a minimum debt submission amount by rule.