ARC #6762C
Rule-Making Document (ARC)
The Utilities Board hereby amends Chapter 33, “Nonutility Activities—Record Keeping and Cost Allocations,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section 476.2. This rule making implements, ...
ARC #6761C
Rule-Making Document (ARC)
The Utilities Board hereby amends Chapter 31, “Access to Affiliate Records, Requirements for Annual Filings, and Asset and Service Transfers,” Iowa Administrative Code. This rule making is adopted under the authority provided in Iowa Code section ...
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 #6339C
Rule-Making Document (ARC)
The Utilities Board hereby proposes to amend Chapter 31, “Access to Affiliate Records, Requirements for Annual Filings, and Asset and Service Transfers,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa C...
Section 6B.46 Special proceedings to condemn existing utility.
2023 Code of Iowa
When any city has voted at an election to purchase, establish, erect, maintain and operate heating plants, waterworks, gasworks or electric light or power plants, or when it has voted to contract an indebtedness and issue bonds for such purposes, and ...
Tagged topics: utilities
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 #6340C
Rule-Making Document (ARC)
The Utilities Board hereby proposes to amend Chapter 33, “Nonutility Activities—Record Keeping and Cost Allocations,” Iowa Administrative Code. This rule making is proposed under the authority provided in Iowa Code section 476.2. This rule making ...