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.
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Sales and Use Tax
200 Definitions 201 Sales and Use Tax Permits 202 Filings Returns and Payment of Tax 203 Elements Included in and Excluded from a Taxable Sale and Sales Price 204 Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement 205 Sourcing of Taxable Sales, Tangible Personal Property, and Specified Digital Products 206 Bundled Transactions 207 Remote Sales and Marketplace Sales 208 Multilevel Marketer Agreements 210 Purchases by Businesses 211 Taxable Services 212 Governments and Nonprofits 213 Miscellaneous Taxable Sales 214 Agricultural Rules 215 Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing 216 Events, Amusements, and Other Related Activities 217 Telecommunication Services 218 Services Related to Vehicles 219 Sales and Use Tax on Construction Activities 220 Exemptions Primarily of Benefit to Consumers 221 Miscellaneous Nontaxable Transactions 225 Resale and Processing Exemptions Primarily of Benefit to Retailers 270 Local Option Sales and Services Tax 271 New School Infrastructure Local Option Sales and Services Tax -- effective on or after April 1, 2003, through fiscal years ending December 31, 2022 272 Flood Mitigation Program 273 Reinvestment Districts Program 274 Local Option Sales Tax Urban Renewal Projects 275 Rebate of Iowa Sales Tax Paid 276 Facilitating Business Rapid Response to State-Declared Disasters 277 Sales and Use Tax Refund for Biodiesel Production 278 Refunds for Eligible Businesses Under Economic Development Authority Programs 280 Receipts Subject to Use Tax 281 Receipts Exempt from Use Tax 282 Receipts Subject to Use Tax Depending on Method of Transaction 284 Exempt Sales 285 Taxable and Exempt Sales Determined by Method of Transaction or Usage 287 Foods for Human Consumption, Prescription Drugs, Insulin, Hypodermic Syringes, Diabetic Testing Materials, Prosthetic, Orthotic or Orthopedic Devices 288 Determination of a Sale and Sale Price 289 Underground Storage Tank Rules Incorporated by Reference Property Assessment Appeal Board (PAAB)
115 Property Assessment Appeal Board Collections
20 Filing and Extension of Tax Liens and Charging off Uncollectible Tax Accounts 21 Federal Offset for Iowa Income Tax Obligations 22 Collection of Debts Owed the State of Iowa or a State Agency 23 Debt Collection and Selling of Property to Collect Delinquent Debts 24 License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency 25 Challenges to Administrative Levies and Publication of Names of Debtors -
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