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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 the addition follows. Visit the What's New section of the Iowa Tax Research Library to access the full document.
Date Updated: 2-5-2020
Tax Type: Sales and Use Tax
PERFORMANCE CONTRACTING, INC (DO) (2019)
Petitioner, a contractor/subcontractor providing construction relating to clean rooms used in manufacturing, research, and microelectronics, inquired about the taxability of a variety of its services, materials and its billing system. Petitioner also inquired about qualifying for a manufacturing exemption under Iowa Code section 423.3(47)(a). The Director refused to issue a declaratory judgment because the petition failed to provide the statutes and rules on which the Petitioner's inquiries were based and lacked sufficient factual circumstances in order for the Director to adequately respond to the inquiries.
Tax Type: Sales and Use Tax
RAILCREW XPRESS (DO) (2019)
Petitioner, a limited liability company providing transport for rail crew pursuant to contracts with railroad companies, inquired whether it was a personal transportation service and thus subject to Iowa sales tax under Iowa Code section 423.2(6)(ac). The Director found that the Petitioner was a personal transportation service because it provided transportation of persons for consideration. However, only the Petitioner’s wholly intrastate trips were subject to Iowa sales tax because the interstate trips were preempted by federal law.
Tax Type: Individual Income Tax
ARRMON H. DAUGHERTY (O) (2019)
Director affirmed ALJ decision.
Tax Type: Cigarette and Tobacco Tax
WILLIAM PLYMAT, JR. (CC) (2019)
District Court denied Application for Judicial Review.
The 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.
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