Legislative Document Research

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HF 2 (Introduced)
89th General Assembly
relating to the construction of child care facilities by providing developers with sales and use tax refunds and income, franchise, moneys and credits, and gross premiums tax credits, providing for a fee, and including applicability provisions.
SF 50 (Introduced)
89th General Assembly
concerning hotel and motel taxation, providing for other properly related matters including the creation of a local hotel and motel tax account and board to administer locally imposed hotel and motel taxes, and including applicability provisions.
SF 87 (Introduced)
89th General Assembly
exempting the services furnished by executive search agencies and private employment agencies from the state sales and use tax.
ARC #5358C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 18, “Taxable and Exempt Sales Determined by Method of Transaction or Usage,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 421.14. T...
SF 10 (Introduced)
89th General Assembly
relating to real estate transfer tax moneys transferred to the housing trust fund.
ARC #5317C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 26, “Sales and Use Tax on Services,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 421.14. This rule making implements, in whole or ...
ARC #5218C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 211, “Definitions,” and Chapter 226, “Agricultural Rules,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 421.14. This rule making im...
ARC #5201C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 18, “Taxable and Exempt Sales Determined by Method of Transaction or Usage,” and Chapter 213, “Miscellaneous Taxable Sales,” Iowa Administrative Code. This rule making is adopted under the authority pro...
SF 14 (Introduced)
89th General Assembly
exempting from the sales tax and the use tax certain building materials, supplies, goods, wares, merchandise, or specified digital products sold, or services furnished, to a nonprofit whose primary activity is the construction of low-cost homes by inc...
SF 36 (Introduced)
89th General Assembly
exempting the sale of period products and diapers from the sales tax.