July 13, 2022

The Iowa Department of Revenue has submitted a new proposed rule to the Iowa Legislature, available for public comment through August 11, 2022. See individual notice below for details.

Sales, Use, and Excise Taxes
This proposed rulemaking reorganizes the Department’s chapters of rules related to sales, use, and excise taxes. This proposed rulemaking moves any sales or excise tax chapters that will be kept mostly intact substantively into new chapters. Any sales or use tax chapters not being moved in this proposed rulemaking are likely to be significantly revised or rescinded entirely in future rulemakings. View the rulemaking for a table that lists existing chapters and identifies their new chapter numbers. This proposed rulemaking rescinds Chapter 16 and adopts some of those rules in a new chapter. There are no significant substantive changes; the Department is mainly updating Iowa Code references and rule cross-references, replacing outdated terms, and adding subheadings to previously unnumbered paragraphs. Lastly, this proposed rulemaking adds definitions of “profession” and “occupation” in renumbered rule 701—215.18(423) (formerly rule 701—230.18(423)) that were inadvertently struck in a prior rule filing.
The Department has adopted and filed the following emergency rule to the Iowa Legislature, effective July 1, 2022, but also initiated these rules through the normal rulemaking process available for public comment through August 11, 2022.

Permits, Filing Returns, and Payments of Sales and Use Taxes
Pursuant to 2022 Iowa Acts, Senate File 2367, the Department proposes this rulemaking to replace its existing chapters of rules related to permits, filing returns, and payments of sales and use taxes. The Department will no longer refer to different use tax obligations as “consumer’s use tax” and “retailer’s use tax”; those terms are being replaced by references to “purchases subject to use tax” and “sales subject to use tax,” respectively. See the rule filing for highlighted updates and additions to the Department’s rules from Chapters 12 and 13 to the new Chapters 201 and 202.