Administrative Rules - Available for Public Comment; Adopted & Filed

Wednesday - 09/07/2022

The Iowa Department of Revenue has submitted a new proposed rule to the Iowa Legislature, available for public comment through September 27, 2022.

  • Local Government Services Division
    This proposed rulemaking removes references to the “property tax division” and replaces them with “local government services division” to reflect the current name of the internal division.

The Department previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective October 12, 2022.

  • Sales, Use, and Excise Tax
    This rulemaking reorganizes the Department's chapters of rules related to sales, use, and excise taxes. This rulemaking moves any sales or excise tax chapters that will be kept mostly intact substantively into new chapters. Any sales or use tax chapters not being moved in this rulemaking are likely to be significantly revised or rescinded entirely in future rulemakings. View the rulemaking for a table that lists existing chapters and identifies their new chapter numbers. This rulemaking rescinds Chapter 16 and adopts some of those rules in a new chapter. There are no significant substantive changes; the Department is mainly updating Iowa Code references and rule cross-references, replacing outdated terms, and adding subheadings to previously unnumbered paragraphs. Lastly, this rulemaking adds definitions of “profession” and “occupation” in renumbered rule 701—215.18(423) (formerly rule 701—230.18(423)) that were inadvertently struck in a prior rule filing.

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