Refunds for Eligible Businesses Under Economic Development Authority Programs

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

Source URL: https://tax.iowa.gov/node/5641