Executive Order 10 - Rulemaking Information

Pursuant to Executive Order 10, the Iowa Department of Revenue will be reviewing its existing Administrative Rules in accordance with the schedule below. More information about Executive Order 10 is available on the Department of Management’s website.

  • Sales and Use Tax

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    201Sales and Use Tax Permits 
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    202Filings Returns and Payment of Tax 
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    203Elements Included in and Excluded from a Taxable Sale and Sales Price 
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    204Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement 
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    205Sourcing of Taxable Sales, Tangible Personal Property, and Specified Digital Products 
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    206Bundled Transactions 
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    207Remote Sales and Marketplace Sales 
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    208Multilevel Marketer Agreements 
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    210Purchases by Businesses 
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    211Taxable Services 
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    212Governments and Nonprofits 
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    213Miscellaneous Taxable Sales 
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    214Agricultural Rules 
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    215Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing 
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    216Events, Amusements, and Other Related Activities 
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    217Telecommunication Services 
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    218Services Related to Vehicles 
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    219Sales and Use Tax on Construction Activities 
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    220Exemptions Primarily of Benefit to Consumers 
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    221Miscellaneous Nontaxable Transactions 
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    225Resale and Processing Exemptions Primarily of Benefit to Retailers 
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    270Local Option Sales and Services Tax 
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    271New School Infrastructure Local Option Sales and Services Tax -- effective on or after April 1, 2003, through fiscal years ending December 31, 2022 
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    272Flood Mitigation Program 
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    273Reinvestment Districts Program 
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    274Local Option Sales Tax Urban Renewal Projects 
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    275Rebate of Iowa Sales Tax Paid 
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    276Facilitating Business Rapid Response to State-Declared Disasters 
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    277Sales and Use Tax Refund for Biodiesel Production 
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    278Refunds for Eligible Businesses Under Economic Development Authority Programs 
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    280Receipts Subject to Use Tax 
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    281Receipts Exempt from Use Tax 
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    282Receipts Subject to Use Tax Depending on Method of Transaction 
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    284Exempt Sales 
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    285Taxable and Exempt Sales Determined by Method of Transaction or Usage 
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    288Determination of a Sale and Sale Price 
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    289Underground Storage Tank Rules Incorporated by Reference 
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    Property Assessment Appeal Board (PAAB)

    115Property Assessment Appeal Board 
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    20Filing and Extension of Tax Liens and Charging off Uncollectible Tax Accounts 
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    21Federal Offset for Iowa Income Tax Obligations 
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    22Collection of Debts Owed the State of Iowa or a State Agency 
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    23Debt Collection and Selling of Property to Collect Delinquent Debts 
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    24License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency 
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    25Challenges to Administrative Levies and Publication of Names of Debtors 
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  • Excise Taxes

    250 Vehicles Subject to Registration
    251 Automobile Rental Excise Tax
    252 State-Imposed Water Service Excise Tax
    253 State-Imposed and Locally Imposed Hotel and Motel Taxes
    254 Administration (of Cigarette and Tobacco Tax)
    255 Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products
    256 Tobacco Tax
    257 Unfair Cigarette Sales
    258 Tobacco Master Settlement Agreement
    259 Administration (of Motor Fuel Tax)
    260 Motor Fuel and Undyed Special Fuel
    261 Liquefied Petroleum Gas -- Compressed Natural Gas -- Liquefied Natural Gas
    262 Administration of Marijuana and Controlled Substances Stamp Tax

    Non-Tax Specific Rules

    1 Conversion Chart
    3 Voluntary Disclosure Program
    5 Public Records and Fair Information Practices
    6 Organization
    7 Appeals, Taxpayer Representation, and Other Administrative Procedures
    8 Forms and Communications
    10 Interest, Penalty, Exceptions to Penalty, and Jeopardy Assessments
    11 Administration
  • Property Tax

    100 Collection of Property Tax
    101 Replacement Tax and Statewide Property Tax
    102 Assessment Practices and Equalization
    103 Examination and Certification of Assessors and Deputy Assessors
    104 Property Tax Credit and Rent Reimbursement
    105 Mobile, Modular, and Manufactured Home Tax
    106 Determination of Value of Railroad Companies
    107 Determination of Value of Utility Companies
    108 Replacement Tax and Statewide Property Tax on Rate-Regulated Water Utilities
    109 Real Estate Transfer Tax and Declarations of Value
    110 Property Tax Credits and Exemptions
    111 Administration
    112 Certification
    113 Courses
    114 Review of Agency Action
    116 Reassessment Expense Fund

    Individual Income Tax

    300 Administration
    301 Filing Return and Payment of Tax
    302 Determination of Net Income
    303 Determination of Taxable Income
    304 Adjustments to Computed Tax and Tax Credits
    305 Assessments and Refunds
    306 Penalty and Interest
    307 Withholding
    308 Estimated Tax for Individuals

    Pass-through Entity Income Tax

    400 Administration (currently empty but scheduled for future use)
    401 Partnerships
    402 S Corporations (currently empty but scheduled for future use)
    403 Apportionment of Income for Resident Shareholders of S Corporations
    404 Composite Returns for Tax Years Beginning Prior to January 1, 2022

    Corporate Income Tax

    500 Administration
    501 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
    502 Determination of Net Income
    503 Allocation and Apportionment
    504 Assessments, Refunds, Appeals
    505 Estimated Tax for Corporations

    Franchise Tax

    600 Administration
    601 Filing Returns, Payment of Tax, Penalty and Interest, and Tax Credits
    602 Determination of Net Income
    603 Assessments, Refunds, Appeals
    604 Estimated Tax for Financial Institutions

    Fiduciary Tax

    700 Fiduciary Income Tax

    Tax Credits

    800 Tax Credits (currently empty but scheduled for future use)

    Inheritance Tax

    900 Inheritance Tax

    Estate Tax

    901 Iowa Estate Tax

    Generation Skipping Transfer Tax

    902 Generation Skipping Transfer Tax
    Also pursuant to Executive Order 10, during this time any new rulemakings that are not part of the phased review described above are subject to certain additional requirements, including in some instances the completion of a regulatory analysis as well as a public hearing on that regulatory analysis. Relevant regulatory analysis and information about the public hearings are provided below.

    Settlement Authority - Final Regulatory Analysis
    A public hearing was held September 13, 2023. No public comments were received during the hearing nor in writing. No changes from the analysis published August 23, 2023, have been made.