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The statutory mission of the Iowa Department of Revenue is to serve
Iowans and support state government by collecting all taxes required by
law, but no more.
This
e-mail service from the Iowa Department of Revenue provides a brief update of
new items added to the Iowa Tax Research
Library.
WHAT'S
NEW -- A brief description of each
addition follows. Click on the following
link to access the documents: http://itrl.idr.iowa.gov/Home/WhatsNew
Date
Updated: 1-10-17
Tax Type: Individual
Income; Document Name: LADEGAARD, JAMES
C. & SANDRA L. (O) (2016)
Case: The Administrative Law Judge upheld the
Department’s disallowance of the taxpayers’ capital gain deduction.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Fiber to the Home Installation; August 8, 2016
Policy
letter: The letter discussed issues
related to the installation of a Fiber to the Home (FTTH) telecommunications
system.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Epoxy Floors & Organization Systems; August 8, 2016
Policy
letter: The letter addressed the
taxability of epoxy floor and built-in organization system installation.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Drone Sales to Farmers; August 8, 2016
Policy
letter: The letter is in regard to the
taxability of sales of drones to farmers.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Sales Tax Exemptions for UPS Stores; August 8, 2016
Policy
letter: The letter concerns the
taxability of printing and copying equipment leases.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Livestock Equipment; August 8, 2016
Policy
letter: The letter addressed the
taxability of several items of livestock equipment.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Wedding Decorations Rental; August 8, 2016
Policy
letter: The letter discussed three fees
associated with wedding decorations rental.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Testing of Electrical Transformer Oil; August 8, 2016
Policy
letter: The letter is in regard to the
taxability of testing electrical transformer oil.
Tax Type: Inheritance; Document Name: Policy Letter; Inheritance Tax
on Tax-Paid Share; August 8, 2016
Policy
letter: The letter concerns the
stepped-up basis calculation formula.
Tax Type: Individual
Income; Document Name: Policy Letter; Ashford University Settlement
Payments; August 9, 2016
Policy
letter: The letter addressed whether a
settlement payment should be included in Iowa taxable income.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Food Sales & Food Preparation Services; August 11, 2016
Policy
letter: The letter discussed several
scenarios involving food sales and food preparation services.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Delivery Business Sales Tax; August 25, 2016
Policy
letter: The letter is in regard to the collection
of tax for a food delivery business.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Sales Tax for Septic Tank Repairs; August 26, 2016
Policy
letter: The letter concerns tax in
connection with a septic tank business.
Tax Type:
Sales/Use; Document Name: Policy Letter;
Informal Opinion on Sales of Digital Video Cameras; August 31, 2016
Policy
letter: The letter addressed the
taxability of the sale of digital video cameras.
Tax Type:
Sales/Use; Document Name: AMAZON
SERVICES LLC (DO) (2016)
Declaratory Order: Prime Memberships were determined to be
taxable, but a free one-month trial was not taxable.
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