Iowa – Administrative Rules – Available for Public Comment, Adopted & Filed


The Department has submitted a new proposed rule to the Iowa Legislature, available for public comment through June 22, 2021. See individual notice below for details.

  • Sales Tax Exemption – Computer Peripherals
    Through 2020 Iowa Acts, House File 2641, the General Assembly added the term “computer peripheral” to an existing sales tax exemption in Iowa Code section 423.3(47) and defined that term in Iowa Code section 423.1. This proposed rule making adds that term to the Department’s rule implementing that exemption as applicable. The Department is also taking this opportunity to clean up a few other items in and related to those rules.

The Department previously submitted the following proposed rule to the Iowa Legislature. The following rule has been adopted and filed, effective July 7, 2021.

  • Honey Creek Premier Destination Park Bonds
    2019 Iowa Acts, Senate File 282, repealed the Honey Creek Premier Destination Park Bond Program and related Iowa Code provisions. This includes an exemption from federal and state income taxes for bonds issued under that program. The Department adopted this rule making to strike a reference to Honey Creek Premier Destination Park bonds from a non-exhaustive list of exempt bonds. No changes were made to the Notice of Intended Action on this rule making.

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For more information please visit: tax.iowa.gov

Iowa department of revenue
june 02, 2021