Latest DOR Rules Unveiled This Week
July 16, 2020
This week, the Iowa Department of Revenue (DOR) filed a notice rule, ARC 5077C, that changes the department’s policy as it relates to affiliated corporations. This rule proposal came about after reviewing the petition for a declaratory order. In addition to the noticed rule, the department had two rules that are now adopted and filed. The first, ARC 5098C, relates to the sales and use tax exemption for grain bins. The last rule adopted and filed is ARC 5099C, which updated the definition of manufacturer that was included in the comprehensive 2019 tax clean-up bill. There were no changes from the notice rule to the filed rule for ARC 5098C. If you have any comments or concerns with the three rules, please send feedback to JD Davis or Brad Hartkopf.