The Department is excited to announce our new website, revenue.iowa.gov, is launching in one week, on July 9!
Iowa Department of Revenue Director Mary Mosiman recently received the Patriot Award, which recognizes organizational leaders who provide outstanding support to Iowa Guard and Reserve members.
The Iowa Employer Support of the Guard and Reserve (ESGR) presented the Award to Mosiman at the Hoover Building in Des Moines.
Petitioner, a contracting firm, requested a declaratory order to determine whether installation charges for qualified manufacturing equipment, either new or used, are required to be separately stated to be exempt from sales tax and whether one lump sum charge renders the total charge taxable or exempt. The Director found that under Iowa Code section 423.3(48) and Iowa Administrative Code rule 701—215.22, only the installation of new industrial machinery or equipment is exempt from sales tax.
2023 Iowa Acts, Senate File 565 made changes to the Iowa Department of Revenue’s settlement and abatement laws and authority, effective January 1, 2024. The Department has adopted new rules to implement this law change. See Iowa Administrative Code chapter 19 for more information.
Petitioner, a franchise dealer operating a sauna studio business, requested a declaratory order to determine whether the use of the infrared saunas provided at Petitioner’s studio is a service subject to Iowa sales tax pursuant to Iowa Code section 423.2(6). The Director found that the services offered by Petitioner meet the definitions of 'commercial recreation,' 'Turkish baths,' and 'reducing salons.' As a result, those services are subject to Iowa sales tax pursuant to Iowa Code 423.2(6)(v) and (bg) and the applicable administrative rules.