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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: 12-4-2020
Tax Type: Sales & Use Tax
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CANDID (DO) (2020)
Petitioner, a charitable organization under Internal Revenue Code § 501(c)(3), inquired about whether its retail sales of specified digital products to Iowa customers are exempt from sales tax pursuant to Iowa Code section 423.3(78). The Director found that Candid’s entire proceeds from its sales of specified digital products and services are expended for educational purposes, and are therefore exempt from sales tax.
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GOOGLE LLC (DO) (2020)
Petitioner, a company offering web search portal services by means of data centers in Council Bluffs, IA, was considering developing additional sites that were not adjacent to Petitioner’s initial physical location. Petitioner requested a declaratory order establishing that these additional, non-adjacent locations and the purchases needed for the maintenance and operation of the web search portal business qualified for the sales tax and property tax exemptions under Iowa Code sections 423.3(92), 423.3(93), 427.1(35) and 427.1(36). Based on a 2012 declaratory order concerning the same Petitioner and substantially the same issue, the Director found that Petitioner’s contemplated non-adjacent locations and purchases for the maintenance and operation of the web search portal business qualified for the stated sales tax and property tax exemptions.
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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