IDR Releases New State Tax Guidance

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IDR Releases New State Tax Guidance

The Iowa Department of Revenue has heard from taxpayers and tax practitioners regarding the information needed in correctly determining whether certain enumerated temporary labor services qualify as tax-exempt services used in processing in accordance with Iowa Code section 423.3(50) and Iowa Administrative Code rule 701-230.3.

  • Temporary Labor Service Transactions Used in Processing 
    To facilitate the review of relevant claims filed with the Department and to expedite the correct determination of the tax-exempt status of temporary labor service transactions, the Department has produced guidance to notify taxpayers and tax practitioners of information that should be included with every refund claim form Iowa 843 that contains requests for refunds of tax paid on temporary labor services.

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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.