The Iowa Department of Revenue has submitted a new proposed rule to the Iowa Legislature, available for public comment through March 28, 2023. See individual notice for details.

• Services Subject to Sales Tax - Golf, Country Clubs, and Commercial Recreation
  Pursuant to Part IV of Executive Order 10, the Department proposes this Notice of Intended Action in light of the concerns received after the official public comment period for ARC 6577C and the effective date of the new rule implementing the taxable service of commercial recreation, the Department proposes to rescind rule 701—216.3(423) and replace it with the text previously found in rule 701—26.24(422), with minor updates for consistency with other administrative rules. This will allow the Department to consider the newly raised concerns and reevaluate changes to the rule.

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