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
Red Tape Review Report201 Sales and Use Tax Permits
Red Tape Review Report202 Filings Returns and Payment of Tax
Red Tape Review Report203 Elements Included in and Excluded from a Taxable Sale and Sales Price
Red Tape Review Report204 Rules Necessary to Implement the Streamlined Sales and Use Tax Agreement
Red Tape Review Report205 Sourcing of Taxable Sales, Tangible Personal Property, and Specified Digital Products
Red Tape Review Report206 Bundled Transactions
Red Tape Review Report207 Remote Sales and Marketplace Sales
Red Tape Review Report208 Multilevel Marketer Agreements
Red Tape Review Report210 Purchases by Businesses
Red Tape Review Report211 Taxable Services
Red Tape Review Report212 Governments and Nonprofits
Red Tape Review Report213 Miscellaneous Taxable Sales
Red Tape Review Report214 Agricultural Rules
Red Tape Review Report215 Exemptions Primarily Benefiting Manufacturers and Other Persons Engaged in Processing
Red Tape Review Report216 Events, Amusements, and Other Related Activities
Red Tape Review Report217 Telecommunication Services
Red Tape Review Report218 Services Related to Vehicles
Red Tape Review Report219 Sales and Use Tax on Construction Activities
Red Tape Review Report220 Exemptions Primarily of Benefit to Consumers
Red Tape Review Report221 Miscellaneous Nontaxable Transactions
Red Tape Review Report225 Resale and Processing Exemptions Primarily of Benefit to Retailers
Red Tape Review Report270 Local Option Sales and Services Tax
Red Tape Review Report271 New School Infrastructure Local Option Sales and Services Tax -- effective on or after April 1, 2003, through fiscal years ending December 31, 2022
Red Tape Review Report272 Flood Mitigation Program
Red Tape Review Report273 Reinvestment Districts Program
Red Tape Review Report274 Local Option Sales Tax Urban Renewal Projects
Red Tape Review Report275 Rebate of Iowa Sales Tax Paid
Red Tape Review Report276 Facilitating Business Rapid Response to State-Declared Disasters
Red Tape Review Report277 Sales and Use Tax Refund for Biodiesel Production
Red Tape Review Report278 Refunds for Eligible Businesses Under Economic Development Authority Programs
Red Tape Review Report280 Receipts Subject to Use Tax
Red Tape Review Report281 Receipts Exempt from Use Tax
Red Tape Review Report282 Receipts Subject to Use Tax Depending on Method of Transaction
Red Tape Review Report284 Exempt Sales
Red Tape Review Report285 Taxable and Exempt Sales Determined by Method of Transaction or Usage
Red Tape Review Report288 Determination of a Sale and Sale Price
Red Tape Review Report289 Underground Storage Tank Rules Incorporated by Reference
Red Tape Review ReportProperty Assessment Appeal Board (PAAB)
115 Property Assessment Appeal Board
Red Tape Review ReportCollections
20 Filing and Extension of Tax Liens and Charging off Uncollectible Tax Accounts
Red Tape Review Report21 Federal Offset for Iowa Income Tax Obligations
Red Tape Review Report22 Collection of Debts Owed the State of Iowa or a State Agency
Red Tape Review Report23 Debt Collection and Selling of Property to Collect Delinquent Debts
Red Tape Review Report24 License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency
Red Tape Review Report25 Challenges 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.