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ARC #6577C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to rescind Chapter 26, “Sales and Use Tax on Services”; to amend Chapter 203, “Elements Included in and Excluded from a Taxable Sale and Sales Price”; to adopt new Chapter 211, “Taxable Services”; to amend C...
Tagged topics: agricultural products, aircraft, barbering, business entities, cable systems, dry cleaning, employment agencies, fees, furniture, golf, interstate commerce, investment advisors, investments, labor and employment, laundromats, lawns, machinery, pests, pets, photography, repair services, revenue department, sales, sales taxes, salons, services taxes, sewage, shoes, signs, solid waste, swimming pools, taxation, taxidermy, transportation, warehouses, water associations
ARC #6508C
Rule-Making Document (ARC)
The Revenue Department hereby renumbers various chapters of the Iowa Administrative Code in accordance with the chart below. The Department additionally hereby rescinds Chapter 16, “Taxable Sales”; amends Chapter 67 [renumbered Chapter 259 ] , “A...
Tagged topics: agriculture, athletics, automobile dealers, banks, biofuels, blacksmithing, bovine animals, bowling alleys, business entities, cigarette taxes, cigarettes, communications services, compressed natural gas, construction equipment, construction equipment taxes, construction work, contractors, controlled substances, dental care, diesel fuels, digital products, disaster relief, disasters, drug dealer taxes, drugs, economic development, electronic cigarettes, ethanol, excise taxes, explosives, farming, federal savings associations, fees, financial institutions, floods, fuel taxes, fuels, gases, gasoline, glider kit vehicles, hotels and motels, income taxes, irrigation, laboratories, landlord and tenant, leased vehicles, limestone, liquefied gases, livestock, local option taxes, lodging, machine shops, machinery, magazines (publications), marijuana, mining, motor carriers, motor vehicle registration, motor vehicles, newspapers, nicotine, personal property, petroleum, poultry, printing, property taxes, reinvestment districts, rental vehicles, retail, revenue department, sales, sales and use tax administration act, sales taxes, school districts, school infrastructure, services taxes, signs, special fuels, tax exemptions, taxation, telecommunications, telephone services, tobacco, tobacco settlement, transportation, urban renewal, use taxes, used vehicles, utilities, vapor products, vehicles, water, water utilities, wholesale
ARC #6400C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to renumber various chapters of the Iowa Administrative Code in accordance with the chart below. The Department additionally proposes to rescind Chapter 16, “Taxable Sales”; amend Chapter 67 [renumbered Chap...
Tagged topics: agriculture, athletics, automobile dealers, banks, biofuels, blacksmithing, bovine animals, bowling alleys, business entities, cigarette taxes, cigarettes, communications services, compressed natural gas, construction equipment, construction equipment taxes, construction work, contractors, controlled substances, dental care, diesel fuels, digital products, disaster relief, disasters, drug dealer taxes, drugs, economic development, electronic cigarettes, ethanol, excise taxes, explosives, farming, federal savings associations, fees, financial institutions, floods, fuel taxes, fuels, gases, gasoline, glider kit vehicles, hotels and motels, income taxes, irrigation, laboratories, landlord and tenant, leased vehicles, limestone, liquefied gases, livestock, local option taxes, lodging, machine shops, machinery, magazines (publications), marijuana, mining, motor carriers, motor vehicle registration, motor vehicles, newspapers, nicotine, personal property, petroleum, poultry, printing, property taxes, reinvestment districts, rental vehicles, retail, revenue department, sales, sales and use tax administration act, sales taxes, school districts, school infrastructure, services taxes, signs, special fuels, tax exemptions, taxation, telecommunications, telephone services, tobacco, tobacco settlement, transportation, urban renewal, use taxes, used vehicles, utilities, vapor products, vehicles, water, water utilities, wholesale
ARC #6399C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to rescind Chapter 12, “Filing Returns, Payment of Tax, Penalty and Interest,” Chapter 13, “Permits,” Chapter 28, “Definitions,” Chapter 29, “Certificates,” and Chapter 30, “Filing Returns, Payment of Tax, P...
Tagged topics: business entities, cigarette taxes, delinquent taxes, digital products, economic development authority, enterprise zones, excise taxes, fuel taxes, high quality jobs program, hotels and motels, housing, local option taxes, retail, revenue department, sales, sales taxes, tax refunds, tax returns, taxation, use taxes, water utilities
ARC #6393C
Rule-Making Document (ARC)
The Revenue Department hereby amends Chapter 68, “Motor Fuel and Undyed Special Fuel,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code sections 421.14 and 452A.59. This rule making implements, in who...
ARC #6315C
Rule-Making Document (ARC)
The Revenue Department hereby proposes to amend Chapter 68, “Motor Fuel and Undyed Special Fuel,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code sections 421.14 and 452A.59. This rule making implem...
ARC #6704C
Rule-Making Document (ARC)
The Revenue Department hereby rescinds Chapter 26, “Sales and Use Tax on Services”; amends Chapter 203, “Elements Included in and Excluded from a Taxable Sale and Sales Price”; adopts new Chapter 211, “Taxable Services”; amends Chapter 213, “Misce...
Tagged topics: agricultural products, aircraft, alternative medicine, appliances, autocycles, automotive parts, banks, barbering, bathing facilities, bicycling, blood, boats and vessels, building maintenance, business entities, cable communications, cameras, camping, chauffeurs, cleaning establishments, clothing, communications services, computers and software, construction work, contractors, cosmetology, dance, digital products, drilling, dry cleaning, electric bicycles, electrical batteries, electrical wiring, electronic records, employment agencies, engines, excavation work, fabrics, fees, financial institutions, firearms, furniture, furs, glass, golf, hair care, household goods, images, implements of husbandry, industrial arts, information services, interior design, interstate commerce, investment advisors, jewelry, labor and employment, laboratories, landscape architecture, limousines, lubricants, machinery, massage therapy, metals, motor vehicles, motorcycles, mowing, musical instruments, nonprofit entities, parking (vehicles), personal property, pets, photography, pictures, pilots (aircraft), plumbing, police protection and services, private clubs, private investigation, processing and production, recreation, recycling, reflexology, repair services, revenue department, ridesharing, roofs, sales, sales taxes, salons, scootering, security systems, service businesses, services taxes, sheet metal, shoes, signs, social referral services, spas, spraying, storage facilities, surcharges, swimming pools, tanning facilities, tax exemptions, taxation, taxidermy, taxis, telephone services, television, tires, transportation, transportation network companies, trees, use taxes, vehicles, video, warehouses, waste management, watches, water, weight and measurement, wells, wood products
ARC #6398C
Rule-Making Document (ARC)
The Revenue Department hereby rescinds Chapter 12, “Filing Returns, Payment of Tax, Penalty and Interest,” Chapter 13, “Permits,” Chapter 28, “Definitions,” Chapter 29, “Certificates,” and Chapter 30, “Filing Returns, Payment of Tax, Penalty, and ...
Tagged topics: business entities, cigarette taxes, delinquent taxes, digital products, economic development authority, enterprise zones, excise taxes, fuel taxes, high quality jobs program, hotels and motels, housing, local option taxes, retail, revenue department, sales, sales taxes, tax refunds, tax returns, taxation, use taxes, water utilities
ARC #6188C
Rule-Making Document (ARC)
The Economic Development Authority (IEDA) hereby amends Chapter 68, “High Quality Jobs Program (HQJP),” Chapter 173, “Standard Definitions,” Chapter 174, “Wage, Benefit, and Investment Requirements,” Chapter 187, “Contracting,” and Chapter 188, “C...
Tagged topics: business assistance, business entities, covid-19, economic development, economic development authority, employee benefits, enterprise zones, high quality jobs program, job creation, labor and employment, research, salaries and wages, sales taxes, service businesses, tax credits, tax refunds, taxation, use taxes
Section 428.35 Grain handled.
2023 Code of Iowa
As used in this section: “Grain” means wheat, corn, barley, oats, rye, flaxseed, field peas, soybeans, grain sorghums, spelts, and such other products as are usually stored in grain elevators. Such term excludes such seeds after being processed, a...