The Department is excited to announce our new website, revenue.iowa.gov, is launching in one week, on July 9!
Bottle Bill Updates: UPC Upload
The 2022 Iowa General Assembly enacted and Governor Reynolds signed Senate File 2378, a bill that made changes to Iowa’s beverage container deposit and redemption law, commonly known as the “bottle bill.” Beginning November 15, 2023, Iowa Code section 455C.5(1)(b) requires the registration of universal product codes (UPCs) for each beverage container.
Changes are coming for Iowa individual income tax filers
Des Moines, Iowa – Be prepared. Changes are coming next tax season for Iowans who file individual income tax returns. Individuals who file Iowa income tax, fiduciary, and inheritance taxes can now make payments and manage their accounts through GovConnectIowa, the State’s secure online tax and licensing portal. GovConnectIowa replaced the previous system called eFile & Pay.
POLARIS INDUSTRIES INC. (DO) (2023)
Petitioner, a franchise dealer, requested a declaratory order to determine whether cleaning and maintenance services provided by another entity, which is under audit, are taxable as janitorial services pursuant to Iowa Code section 423.2(6) and Iowa Administrative Code rule 701—211.37(423). The Director refused to issue a Declaratory Order because the question presented is the subject of an audit of another entity and an order would determine the legal rights, duties, or responsibilities of this third party.
Important Changes for Iowa Tax Filers
The Iowa Department of Revenue is in the third phase of a multi-year initiative aimed at modernizing and simplifying procedures for both individual taxpayers and businesses across the State of Iowa. On November 13, 2023, the State will add additional tax types and increase online service functionality through GovConnectIowa, the State’s secure online tax and licensing e-Services portal. This third phase includes:
IDR Announces 2024 Individual Income Tax Brackets and Interest Rates
Des Moines, Iowa – The Iowa Department of Revenue has finalized individual income tax brackets for the 2024 tax year (applicable for taxes due in 2025) and the 2024 interest rate, which the agency charges for overdue payments.
LAZAR, JOHN (O) (2023)
Taxpayer appealed an Administrative Law Judge’s (ALJ) decision upholding the Department’s denial of the taxpayer’s claim for refund of sales tax as the claim was filed after all of the limitation periods provided in Iowa Code section 423.47. After review, the Director affirmed the ALJ’s decision on the basis that the taxpayer’s claim was filed beyond all of the possible prescribed limitation periods stated in Iowa Code section 423.47 and the statute provides no authority to waive or grant exception to the stated limitation periods to allow for a refund.