Taxation and Exemption of Computers Task Force

Background

During the 2019 legislative session, the Iowa General Assembly passed and the Governor signed House File 779. The bill addressed tax administration changes for the State.

  • The bill required the department of revenue to initiate and coordinate the Taxation and Exemption of Computers Task Force. It was the intent of the General Assembly that the task force include representatives of the Department of Revenue; a commercial enterprise that claims an exemption for computers under section 423.3, subsection 47; an association that represents manufacturers and other industrial producers; and an association that represents business tax issues.

    The purpose of the Task Force is to review the definition of "computer" as used throughout the portions of the Iowa Code and the Iowa Administrative Code administered by the Department of Revenue including the exemption for computers provided in section 423.3, subsection 47, paragraph "a", subparagraph (4). If the Task Force recommends modifications to the current definition of "computer" including the exemption for computers provided in section 423.3, subsection 47, paragraph "a", subparagraph (4), the Department of Revenue shall provide any recommendations to the General Assembly by January 1, 2020.

    • Tim Reilly, Policy Director for Sales and Excise Tax & Legislative Liaison, Iowa Department of Revenue (Chair)
    • Alana Stamas, Legal Services and Appeals Division Administrator, Iowa Department of Revenue
    • Marsha Peterson, Compliance Services Bureau Chief, Tax Management Division, Iowa Department of Revenue
    • Matthew Gillespie, Assistant Attorney General, Revenue Division, Office of the Attorney General of Iowa
    • John Bartlett, Tax Manager, Precision Inc.
    • Nicole Crain, Senior Vice President, Public Policy, Association of Business and Industry
    • Todd Hendricks, Senior Director, RSM US LLP
    • Tom Sands, President/CEO, Iowa Taxpayers Association
    • Mike Rubino, Director State Tax – Tax Department, Deere & Company World Headquarters
    • Diane Hudson, Tax Manager at Collins Aerospace
    • Rich Pullen, Director Tax Compliance & Advocacy, Principal

  • Appendix A - 1985 Iowa Code Section 422.45(27) 

    Appendix B - Department Rule Definitions 

    Appendix C - Page 52 SSUTA as Amended 12-14-2018

    Appendix D - July 18, 2019 Meeting Minutes 

    Appendix E - September 17, 2019 Meeting Minutes 

    Appendix F - October 30, 2019 Meeting Minutes 

    Appendix G - December 6, 2019 Meeting Minutes 

    Final Report

Source URL: https://tax.iowa.gov/taxation-and-exemption-computers-task-force