Administrative Rules - Emergency Rulemaking

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Administrative Rules - Emergency Rulemaking

With recent public concerns shared with the Iowa Department of Revenue following the official public comment period and effective date of the new rule (701—216.3) implementing the taxable service of commercial recreation, the Department is submitting an emergency rulemaking to rescind the new rule and replace it with the prior rule. This will allow the Department to consider the newly-raised concerns and reevaluate changes to the rule. While this rulemaking takes place, taxpayers should not obtain new permits or collect tax while the rule change is pending. The Department will process refunds as needed to reflect this decision.


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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.