reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 255 - Cigarette Tax and Regulation of Delivery Sales of Alternative Nicotine Products or Vapor Products › Rule 701-255.12 - Delivery Sales of Alternative Nicotine Products or Vapor Products

Current through Register Vol. 47, No. 3, July 24, 2024
Pursuant to Iowa Code section
				  453A.47C,
				  Iowa sales and use taxes are imposed on all delivery sales of alternative
				  nicotine products or vapor products within Iowa in accordance with Iowa Code
				  chapter 423.
(1)
Delivery sale
				permit.
Every person located within or outside of Iowa making a
				delivery sale of alternative nicotine products or vapor products within Iowa
				must obtain a delivery sale permit from the department. Iowa Code section
				453A.47A
				shall govern the permit application and fee process.
a.
Out-of-state retailers.
An out-of-state retailer who has applied and otherwise qualifies for a delivery
				sale permit shall be issued the permit for the retailer's principal place of
				business.
b.
Permitted
				sales.
The delivery sale permit allows a retailer with such a permit
				to make delivery sales of alternative nicotine products or vapor products via
				the Internet, telephone, or mail order into Iowa.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.2 - Distributor Bond

Current through Register Vol. 47, No. 3, July 24, 2024
A bond in the amount of $1,000 is required to be posted
				  before a distributor's license can be issued, regardless of whether or not the
				  distributor is licensed and bonded as a cigarette permittee. If the distributor
				  has a cigarette permit of any kind and is required to post a bond thereunder,
				  the amount of the cigarette bond(s) and the tobacco bond may be aggregated to
				  reach a single bond requirement, and the distributor may provide a single bond
				  in the aggregate amount provided the bond may be used to discharge either a
				  cigarette tax liability or a tobacco tax liability. See rule
				  701-81.7 (453A) relating to
				  bonds.
This rule is intended to implement Iowa Code section
				  453A.44.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.3 - Tax on Tobacco Products

Current through Register Vol. 47, No. 3, July 24, 2024
The tax on tobacco products is to be paid but once, either
				  upon distribution by a distributor or upon use or storage by a consumer. The
				  tax is in addition to any occupation or privilege tax or license fees imposed
				  by any city or county.
(1)
Distributor's tax.
When a distributor:
a. Brings tobacco products or causes tobacco
				products to be brought into this state for sale;
b. Makes, manufactures, or fabricates tobacco
				products in this state for sale in this state; or
c. Ships or transports tobacco products
				directly to retailers in this state for sale by the retailer, the tax attaches
				at the rate specified in Iowa Code section
				453A.43(1)
				 of the wholesale price of the tobacco
				products. The wholesale price of the tobacco products is the manufacturer's
				gross list price.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.4 - Tax on Little Cigars

Current through Register Vol. 47, No. 3, July 24, 2024
"Little cigars" as defined in Iowa Code section
				  453A.42(5)
				   means any roll for smoking made wholly or in
				  part of tobacco not meeting the definition of cigarette as contained in Iowa
				  Code section
				  453A.1(3)
				   which either weighs three pounds or less per
				  thousand or weighs more than three pounds per thousand (excluding packaging
				  weight) and has a retail price of two and one-half cents or less per little
				  cigar. All of the provisions applicable to cigarettes concerning the rate,
				  imposition, method of payment and affixing of stamps apply equally to little
				  cigars. The tax on little cigars is to be paid on the purchase of stamps by
				  cigarette distributors or cigarette manufacturers who hold valid permits. The
				  reporting requirements contained in section
				  453A.15
				  and rule 701-82.9 (453A) shall pertain
				  equally to the distribution of little cigars, and whenever information as to
				  cigarettes is required to be reported, the same is required as to little
				  cigars.
This rule is intended to implement Iowa Code sections
				  453A.42(5)
				   and
				  453A.43.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.5 - Distributor Discount

Current through Register Vol. 47, No. 3, July 24, 2024
Licensed tobacco distributors filing returns under Iowa Code
				  section
				  453A.46
				  and rule 701-83.6 (453A) are entitled to
				  deduct, from the remittance for tax due, a discount equal to 3½
				  percent.
This rule is intended to implement Iowa Code section
				  453A.46(1).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.6 - Distributor Returns

Current through Register Vol. 47, No. 3, July 24, 2024
Every distributor licensed under Iowa Code section
				  453A.44
				  must file monthly returns. These returns must be filed no later than the
				  twentieth day of the month following the month covered by the return, and must
				  include a remittance for the amount due less the applicable discount.
(1)
In-state distributors.
Licensed tobacco distributors, with a place of business in Iowa, must file
				Forms 70-022 and 70-023 as the monthly distributor return. The return shall
				include, but not be limited to:
a. The
				distributor's name, address and license number;
b. An accounting of the acquisition of
				tobacco products subject to tax including as to each acquisition:
(1) The date received,
(2) The date and number of the
				invoice,
(3) The person from whom
				purchased, and
(4) The
				manufacturer's gross list price;
c. A claim for credit for tobacco products
				destroyed, returned to manufacturers and exported; and
d. The certification of the person
				responsible for making the return.
When claiming credits for tobacco products destroyed,
				  returned to manufacturers and exported, Form 70-024 schedule I, Form 70-024
				  schedule II, and Form 70-025 schedule III, respectively, must be
				  completed.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.7 - Consumer's Return

Current through Register Vol. 47, No. 3, July 24, 2024
Every person, other than a licensed tobacco distributor, who
				  is responsible for reporting and paying the tax on tobacco products under Iowa
				  Code section
				  453A.43(2)
				   and subrule 83.3(2), shall file Form 70-022
				  (Monthly Distributor Tax Return) for any month that the person is responsible
				  for paying the tax. The return shall be due by the twentieth day of the month
				  following the month during which taxable tobacco products were acquired. The
				  return shall be completed in all respects except the consumer will not have a
				  permit number. The return must be accompanied by a full remittance in the
				  amount of the tax due because the discount provided in Iowa Code section
				  453A.46(1)
				   applies only to licensed distributors. The
				  penalties provided in Iowa Code section
				  453A.46(3)
				   apply to any taxpayer required to file any
				  return and, therefore, apply equally to licensed tobacco distributors and any
				  other person accruing a tax liability. See rules
				  701-81.8 (453A) (penalty),
				  81.9(453A) (interest), and 81.10(453A) (waiver of penalty).
This rule is intended to implement Iowa Code section
				  453A.46.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.8 - Transporter's Report

Current through Register Vol. 47, No. 3, July 24, 2024
The transportation of tobacco products into this state must
				  be reported to the director. The report shall include, but not be limited
				  to:
1. A description of the products
				imported,
2. The name and address
				of the seller or consignor,
3. The
				date of importation,
4. The name
				and address of the purchaser or consignee,
5. The point of origin, and
6. The point of destination.
(1)
Out-of-state
				distributors.
Persons who are licensed as a tobacco distributor and
				have a place of business without the state, from which tobacco products are
				shipped, need not file a separate transportation report. This information is
				available from the distributor report.
(2)
Common carriers.
Common
				carriers transporting tobacco products into this state need only report
				shipments to places other than public warehouses licensed under the provisions
				of Iowa Code chapter 554. Common carriers must file the transporter's report by
				the tenth day of the month following the month of importation.
(3)
Others.
All other
				transportation of tobacco products into this state by persons other than
				described in subrules 83.8(1) and 83.8(2) must be reported to the department
				except:
a. The importation of tobacco products
				by the consumer in sufficiently small quantities to be exempt from the tax (see
				subrule 83.3(2)), and
b. The
				importation by the consumer of the tobacco products if the consumer is
				responsible to report and pay the tax under Iowa Code subsections
				453A.43(2)
				 and
				453A.46(6)
				 and subrule 83.3(2) and rule 83.7(453A).
The transportation report must be filed within 30 days of the
				  date of importation.
This rule is intended to implement Iowa Code subsection
				  453A.45(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.9 - Free Samples

Current through Register Vol. 47, No. 3, July 24, 2024
Where samples of tobacco products are distributed in this
				  state, the person responsible for the distribution must pay the tax. The person
				  responsible for the distribution shall file a return and pay the tax on the
				  basis of the usual wholesale price for such products.
This rule is intended to implement Iowa Code sections
				  453A.43,
				  453.46, and
				  453A.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.10 - Credits and Refunds of Taxes

Current through Register Vol. 47, No. 3, July 24, 2024
Credits for tobacco products destroyed, returned to
				  manufacturers or exported are provided in subrule 83.6(1). If the credits
				  exceed the average monthly tax liability of the distributor, based upon the
				  prior 12 tax periods, a refund may be issued.
Credits and refunds to a consumer who paid the tax pursuant
				  to Iowa Code section
				  453A.43(2)
				   shall be made for the same reasons and upon
				  the same basis as credits and refunds to distributors.
This rule is intended to implement Iowa Code section
				  453A.47.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.11 - Sales Exempt From Tax

Current through Register Vol. 47, No. 3, July 24, 2024
Sales of tobacco products which the state is prohibited from
				  taxing under the Constitution or the laws of the United States or under the
				  Constitution of this state are exempt from the tax.
(1)
Sales to the federal
				government.
Military post exchanges or instrumentalities of the
				federal government are not required to comply with the provisions of Iowa Code
				chapter 453A or pay the tax imposed thereunder. However, individuals who have
				purchased or obtained tobacco products from a federal instrumentality and come
				within the jurisdiction of the state are subject to the provisions of Iowa Code
				sections
				453A.43(2)
				 and
				453A.50.
U.S. v. Tax Commission of Mississippi,
421 U.S. 599, 95 S. Ct.
				1872, 44 L.Ed.2d 404 (1975).
(2)
Sales by or to Indians.
Sales by Indians to other Indians of
				their own tribe on federally recognized Indian reservations or settlements of
				which they are tribal members are exempt from the tax. The Indian sellers are
				subject to the record-keeping requirements of Iowa Code chapter 453A. The
				tobacco products must be purchased by the Indian seller with the tax included
				in the purchase price. The tax exemption is allowed to the Indian purchaser by
				the purchaser's filing a claim for refund of the tax paid or to the tribe of
				which the Indian purchaser is a member by the tribe's filing a claim for refund
				of the tax paid by the tribe on tobacco products sold to the Indian
				purchaser.
This rule is intended to implement Iowa Code section
				  453A.43(4).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.12 - Retail Permits Required

Current through Register Vol. 47, No. 3, July 24, 2024
For administrative purposes, the retail permits will be
				  called "cigarette/tobacco retail permits." A person shall not engage in the
				  business of a retailer of tobacco products without first having received a
				  permit as a cigarette/tobacco retailer. A cigarette/tobacco retail permit shall
				  be obtained for each place of business owned or operated by a retailer. The
				  holder of a cigarette/tobacco retail permit is not required to obtain a tobacco
				  retail permit. The retailer may sell cigarettes only, tobacco products only, or
				  both cigarettes and tobacco products. However, if the cigarette/tobacco permit
				  is suspended, revoked, or expired, the cigarette retailer shall not sell any
				  cigarettes or tobacco products during the time the permit is suspended,
				  revoked, or expired.
This rule is intended to implement 2005 Iowa Acts, House File
				  339.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.13 - Permit Issuance Fee

Current through Register Vol. 47, No. 3, July 24, 2024
Retail permits are issued by the following authorities at the
				  following prices:
(1) Outside any
				city, by the county board of supervisors, at an annual cost of $50.
(2) In cities of less than 15,000 population,
				by the city council, at an annual cost of $75.
(3) In cities of 15,000 or more population,
				by the city council, at an annual cost of $100.
(4) If any permit is granted during the month
				of October, November, or December, the fee shall be three-fourths of the above
				maximum schedule; if granted during the month of January, February, or March,
				one-half of the maximum schedule; and if granted during the month of April,
				May, or June, one-fourth of the maximum schedule.
(5) The retail permit expires on June 30 of
				each year. The city or county must submit a copy of any retail permit issued
				and the application for the permit to the department of public health within 30
				days of issuance.
This rule is intended to implement 2005 Iowa Acts, House File
				  339.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.14 - Refunds of Permit Fee

Current through Register Vol. 47, No. 3, July 24, 2024
(1) An
				unrevoked permit for which the retailer paid the full annual fee may be
				surrendered during the first nine months of the year to the office issuing it,
				and the city or county granting the permit shall make refunds to the retailer
				as follows:
a. Three-fourths of the annual
				fee if the surrender is made during July, August, or September.
b. One-half of the annual fee if the
				surrender is made during October, November, or December.
c. One-fourth of the annual fee if the
				surrender is made during January, February, or March.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.15 - Application for Permit

Current through Register Vol. 47, No. 3, July 24, 2024
Retailer permits shall be issued only upon application,
				  accompanied by the applicable fee, and made upon forms furnished by the
				  department. The forms shall specify:
(1) The manner under which the retailer
				transacts or intends to transact business as a retailer.
(2) The principal office, residence, and
				place of business for which the permit is to apply.
(3) If the applicant is not an individual,
				the principal officers or members of the applicant, not to exceed three, and
				their addresses.
(4) Such other
				information as the director shall require.
This rule is intended to implement 2005 Iowa Acts, House File
				  339.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.16 - Records and Reports

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The
				director shall prescribe the forms necessary for the efficient administration
				of 2005 Iowa Acts, House File 339, section 4, and may require uniform books and
				records to be used and kept by each retailer or other person as deemed
				necessary for a period of five years.
(2) Every retailer shall, when requested by
				the department, make additional reports as the department deems necessary and
				proper and shall, at the request of the department, furnish full and complete
				information pertaining to any transaction of the retailer involving the
				purchase or sale or use of tobacco products.
This rule is intended to implement 2005 Iowa Acts, House File
				  339.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 256 - Tobacco Tax › Rule 701-256.17 - Penalties

Current through Register Vol. 47, No. 3, July 24, 2024
The permit suspension and revocation provisions and the civil
				  penalties established in Iowa Code section
				  453A.22
				  shall apply to tobacco retailers.
This rule is intended to implement 2005 Iowa Acts, House File
				  339.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this chapter "wholesaler" and "retailer" mean
				  a cigarette wholesaler and cigarette retailer as defined in Iowa Code section
				  421B.2. See opinion
				  of the Attorney General, Griger to Bair, Director, Iowa Department of Revenue,
				  80-1-15. "Sale" or "sales" shall include an offer for sale.
This rule is intended to implement Iowa Code section
				  421B.2.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.3 - Combination Sales

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever cigarettes and another item are offered for sale at
				  a total combined price, the sales price shall not be lower than the "cost to
				  the wholesaler or retailer" of all articles sold. The "cost to the wholesaler
				  or retailer" of all of the articles sold on a combined basis shall be
				  determined under Iowa Code section
				  421B.2, subsections
				  (1), (3), and (4).
If a promotional gift is given to the wholesaler or retailer
				  by a cigarette manufacturer at no cost, which gift is to be given to consumers
				  at no cost upon the sale of cigarettes, the minimum sales price will not be
				  affected. The invoice cost of the promotional gift is zero, and therefore, the
				  "cost to the wholesaler" or "cost to the retailer" of the promotional gift is
				  zero. If, however, the wholesaler or retailer were to purchase items to be
				  given away with the purchase of cigarettes by consumers, the minimum sales
				  price would increase. The "cost to the wholesaler" or the "cost to the
				  retailer" of the promotional item would be based upon the lower of invoice cost
				  or replacement cost. (See 1958 O.A.G. 22.)
This rule is intended to implement Iowa Code section
				  421B.4.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.4 - Retail Redemption of Coupons

Current through Register Vol. 47, No. 3, July 24, 2024
The redemption of coupons by retailers, which coupons were
				  supplied to consumers by manufacturers and will be redeemed from the retailers
				  by the manufacturers, does not affect the minimum sales price of cigarettes.
				  The retailer is still receiving the statutory minimum price even though that
				  price is paid by two different persons, the consumer and the manufacturer. (See
				  1986 O.A.G. 68.) Manufacturer incentives to the consumer in lieu of a coupon
				  which reduce the cost of the cigarettes to the consumer do not affect the
				  minimum sales price of cigarettes when the manufacturer absorbs the loss for
				  the incentive.
This rule is intended to implement Iowa Code section
				  421B.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.5 - Exempt Sales

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Sales between wholesalers.
The sale price of cigarettes from
				one wholesaler to another wholesaler is not required to have included therein
				the "cost to the wholesaler" as defined in Iowa Code section
				421B.2(4).
				All of the provisions of Iowa Code section
				421B.3
				shall apply to the subsequent sale by the purchasing wholesaler to any other
				person except another wholesaler.
(2)
Exempt sales.
The
				provisions of Iowa Code chapter 421B do not apply to the following sales
				transactions:
a. An isolated sale,
				or
b. A bona fide clearance sale
				for the purpose of discontinuing trade in cigarettes as long as the sale states
				the reason for the sale and the quantity of cigarettes to be sold, or
c. The sale of damaged or imperfect
				cigarettes as long as the sale states the reason for the sale and the quantity
				of cigarettes to be sold.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.6 - Notification of Manufacturer's Price Increase

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of determining the minimum cost of cigarettes to
				  wholesalers or retailers, all manufacturers dealing with Iowa permittees shall
				  notify the department in writing or by telegram within five working days of the
				  effective date of any change in the manufacturer's list price for
				  cigarettes.
This rule is intended to implement Iowa Code sections
				  421B.8 and
				  421B.11.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 257 - Unfair Cigarette Sales › Rule 701-257.7 - Permit Revocation

Current through Register Vol. 47, No. 3, July 24, 2024
The department may revoke any permit issued under division I
				  of Iowa Code chapter 453A for any violation of Iowa Code chapter 421B. The
				  authority to revoke a retail cigarette permit for a violation of Iowa Code
				  chapter 421B rests in the department even though the permit was issued by a
				  city or county. The revocation shall be effectuated under the provisions of
				  rule 701-81.12 (453A).
Once the permit is revoked, the permittee cannot obtain
				  another cigarette permit, nor may a permit be issued for the location covered
				  by the revoked permit regardless of the identity of the applicant, for a period
				  of at least six months.
This rule is intended to implement Iowa Code section
				  421B.11.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.1 - National Uniform Tobacco Settlement

Current through Register Vol. 47, No. 3, July 24, 2024
In 1998 the state of Iowa entered into an agreement with
				  cigarette manufacturers called the Master Settlement Agreement (MSA).
				  Subsequent to entering into that agreement, in 1999 the Iowa general assembly
				  enacted Iowa Code chapter 453C. The statute requires the department of revenue
				  to promulgate regulations to ascertain the amount of excise tax paid on
				  cigarettes sold by nonparticipating tobacco product manufacturers in Iowa each
				  year.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.2 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For the purposes of this chapter, the definitions set forth
				  in Iowa Code section
				  453C.1 shall
				  apply.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.3 - Report Required

Current through Register Vol. 47, No. 3, July 24, 2024
Reports must be filed by tobacco products distributors,
				  cigarette distributors, and persons who sell tobacco products at retail that
				  were purchased from a person who is not required to file a distributor report.
				  The report must be filed annually on or before the last day of the month
				  following the close of the calendar year in which the sales were made and must
				  be in a form and manner requested by the department. The reports are to be
				  mailed to Iowa Department of Revenue, Compliance Division, Cigarette Tax Unit,
				  P.O. Box 10456, Des Moines, Iowa 50306-0456.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.4 - Report Information

Current through Register Vol. 47, No. 3, July 24, 2024
The report must include the following information with
				  respect to units sold that were not purchased from a participating tobacco
				  product manufacturer or units sold that were purchased from a participating
				  tobacco product manufacturer but are not units sold as covered by the
				  MSA:
1. The number of units
				sold.
2. The brand of the units
				sold.
3. The name and address of
				the person from whom each unit was purchased.
4. The name and address of the manufacturer
				of the unit, if known.
5. The name
				and address of the importer of the unit, if known, and whether that importer is
				the exclusive importer of the unit, if known.
A retailer may need to file a report when purchasing
				  roll-your-own tobacco or cigarettes over the Internet, through a catalog from a
				  vendor located outside of Iowa, from an Indian tribe or from an enrolled member
				  of an Indian tribe located on a reservation in or outside Iowa, by mail order,
				  or from a vendor located in another state.
A retailer must also, upon request by the department, report
				  information with respect to units sold that were purchased from any
				  participating tobacco product manufacturer.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.5 - Record-keeping Requirement

Current through Register Vol. 47, No. 3, July 24, 2024
Every person who sells at retail tobacco products purchased
				  from a person who is not required to file a report required by this chapter and
				  every tobacco products distributor and cigarette distributor subject to this
				  reporting rule must maintain complete and accurate records and underlying
				  documentation for five years to support the data required to be supplied to the
				  department under rule
				  701-85.4 (453C). Upon request,
				  all requested records and documents must be provided to the
				  department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.6 - Confidentiality

Current through Register Vol. 47, No. 3, July 24, 2024
The department of revenue may disclose any and all
				  information filed pursuant to rule
				  701-85.4 (453C) to the attorney
				  general for use in enforcing compliance with Iowa Code chapter
				  453C.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 258 - Tobacco Master Settlement Agreement › Rule 701-258.21 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this division, the definitions set forth in
				  2003 Iowa Acts, Senate File 375, section 2, shall apply.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.2 - Statute of Limitations, Supplemental Assessments and Refund Adjustments

Current through Register Vol. 47, No. 3, July 24, 2024
After a return is filed, the department must examine it,
				  determine fuel taxes due, and give notice of assessment to the taxpayer. If no
				  return is filed, the department may determine the tax due and give notice
				  thereof. See rule 701-67.5 (452A). The period for
				  the examination and determination of the correct amount of tax is unlimited in
				  the case of a false or fraudulent return made with the intent to evade tax or
				  in the case of a failure to file a return.
The department may, at any time within the period prescribed
				  for assessment or refund adjustment, make a supplemental assessment or refund
				  adjustment whenever it is ascertained that any assessment or refund adjustment
				  is imperfect or incomplete in any respect.
If the assessment or refund adjustment is appealed (protested
				  under rule 701-7.8 (17A)) and is resolved
				  whether by informal proceedings or by adjudication, the department and the
				  taxpayer are precluded from making a supplemental assessment or refund
				  adjustment concerning the same issue involved in such appeal for the same tax
				  period unless there is a showing of mathematical or clerical error or a showing
				  of fraud or misrepresentation.
The three-year period of limitation may be extended by a
				  taxpayer by signing a waiver agreement form to be provided by the department.
				  The agreement must stipulate the period of extension and must also provide that
				  a claim for refund may be filed by the taxpayer at any time during the period
				  of extension.
This rule is intended to implement Iowa Code section
				  452A.67
				  as amended by 1999 Iowa Acts, Senate File 136.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.3 - Taxpayers Required to Keep Records

Current through Register Vol. 47, No. 3, July 24, 2024
The records required to be kept by this rule must be
				  preserved for a period of three years and will be open for examination by the
				  department during this period of time. The department, after an audit and
				  examination of the records, may authorize the disposal of the records required
				  to be kept upon written request by the taxpayer. For taxpayers using an
				  electronic data interchange process or technology also see 701-subrule
				  11.4(4).
(1)
Motor fuel and
				special fuel supplier.
Every supplier required to file a monthly
				return under Iowa Code section
				452A.8
				is required to keep and preserve the following records relating to the purchase
				or sale of fuel:
a. Copies of bills of lading
				or manifests.
b. Copies of sales
				invoices.
c. Sales
				records.
d. Copies of filed returns
				and supporting schedules.
e. Record
				of payment.
f. Export
				schedules.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.4 - Audit-costs

Current through Register Vol. 47, No. 3, July 24, 2024
The department has the right and duty to examine or cause to
				  be examined the books, records, memoranda, or documents of a taxpayer for the
				  purpose of verifying the correctness of a return filed or determining the tax
				  liability of any taxpayer. The costs incurred in examining the records of a
				  taxpayer are at the taxpayer's expense when the records are kept at an
				  out-of-state location. Cost will include meals, lodging, and travel expenses,
				  but will not include salaries of department personnel. (See 1976 O.A.G.
				  611.)
This rule is intended to implement Iowa Code section
				  452A.10 and
				  452A.62
				  as amended by 1995 Iowa Acts, chapter 155, and Iowa Code sections
				  452A.55 and
				  452A.69.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.5 - Estimate Gallonage

Current through Register Vol. 47, No. 3, July 24, 2024
It is the duty of the department to collect all taxes on fuel
				  due the state of Iowa. In the event the taxpayer's records are lacking or
				  inadequate to support any return filed by the taxpayer, or to determine the
				  taxpayer's liability, the department has the power to estimate the gallonage
				  upon which tax is due. This estimation will be based upon such factors as, but
				  not limited to, the following:
(1)
				prior experience of the taxpayer,
(2) taxpayers in similar
				situations,
(3)  industry
				averages,
(4) records of suppliers
				or customers, and
(5) other
				pertinent information the department may possess, obtain or examine.
This rule is intended to implement Iowa Code section
				  452A.64.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.6 - Timely Filing of Returns, Reports, Remittances, Applications, or Requests

Current through Register Vol. 47, No. 3, July 24, 2024
The returns, reports, remittances, applications, or requests
				  required under Iowa Code chapter 452A shall be deemed filed within the required
				  time if (1) postpaid, (2) properly addressed, and (3) postmarked on or before
				  midnight of the day on which due and payable. Any return that is not signed and
				  any return which does not contain substantially all of the pertinent
				  information are not considered "filed" until such time as the taxpayer signs or
				  supplies the information to the department.
Miller Oil Company v.
				  Abrahamson
, 252 Iowa 1058, 109 N.W.2d 610 (1961),
Severs v.
				  Abrahamson
, 255 Iowa 979, 124 N.W.2d 150 (1963). The filing of a
				  return within the period prescribed by law and payment of the tax required to
				  be shown thereon are simultaneous acts, unless remittance is required to be
				  transmitted electronically; and if either condition is not met, a penalty will
				  be assessed. Remittances transmitted electronically are considered to have been
				  made on the date the remittance is added to the bank account designated by the
				  treasurer of the state of Iowa. If the final filing date falls on a Saturday,
				  Sunday, or legal holiday, the next secular or business day is the final filing
				  date. The director may require by rule that reports and returns be filed by
				  electronic transmission. Effective for returns due after July 1, 2006, all
				  licensees must file returns by electronic transmission. All suppliers,
				  restricted suppliers, importers, terminals, blenders, and nonterminal storage
				  facilities with at least 5,000 gallons of product on their return or report
				  must also file the schedules which support the return or report by electronic
				  transmission.
All returns, reports, remittances, applications, or requests
				  should be mailed to: Iowa Department of Revenue, Motor Fuel Unit, Hoover State
				  Office Building, Des Moines, Iowa 50319, unless electronic transmission is
				  required.
In the event a dispute arises as to the time of filing, or a
				  return, report, or remittance is not received by the department, the provisions
				  of Iowa Code section
				  622.105
				  are controlling. This rule applies only when the document is not received or
				  the postmark on the envelope is illegible, erroneous, or omitted.
This rule is intended to implement Iowa Code sections
				  452A.8
				  and
				  452A.61.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.7 - Extension of Time to File

Current through Register Vol. 47, No. 3, July 24, 2024
The department may grant an extension for the filing of any
				  required return or tax payment or both.
In order for an extension to be granted, the application
				  requesting the extension must be filed, in writing, with the department prior
				  to the due date of the return or remittance. In determining whether an
				  application for extension is timely filed, the provisions of rule
				  701-67.6 (452A) shall apply. The
				  application for extension must be accompanied by an explanation of the
				  circumstances justifying such extension, and in no event will the extension
				  period exceed 30 days.
In the event an extension is granted, the penalties under
				  Iowa Code section
				  452A.65
				  applicable to late-filed returns or remittances will not accrue until the
				  expiration of the extension period, but the interest on tax due under the same
				  section will accrue as of the original filing date.
This rule is intended to implement Iowa Code section
				  452A.61.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.8 - Penalty and Interest

Current through Register Vol. 47, No. 3, July 24, 2024
See rules
				  701-10.6 (421) and
				  701-10.2 (421) for failure to
				  timely file a return or for failure to timely pay the tax. See rule
				  701-10.8 (421) for penalty
				  exceptions. See rule 701-10.72 (452A) for interest on
				  refunds.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.10 - Application of Remittance

Current through Register Vol. 47, No. 3, July 24, 2024
All payments are to be first applied to the penalty and then
				  to the interest, and the balance, if any, to the amount of tax then due. If a
				  taxpayer remits a payment on or before the due date, but the payment is
				  insufficient to discharge the tax liability, the entire amount of the payment
				  applies to the tax, and the penalty and interest are based on the unpaid
				  portion of the tax. If the department determines there is additional tax due
				  from a taxpayer, interest and penalty shall accrue on that amount from the date
				  it should have been reported and paid.
This rule is intended to implement Iowa Code section
				  452A.59
				  as amended by 1995 Iowa Acts, chapter 155, and Iowa Code sections
				  452A.65
				  and
				  452A.66.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.11 - Reports, Returns, Records-variations

Current through Register Vol. 47, No. 3, July 24, 2024
The department will prescribe and furnish forms upon which
				  reports, returns, and applications are to be made to the department under Iowa
				  Code chapter 452A. Claims for refund will be made on forms provided by the
				  department or in any other manner as prescribed by the director. Licensees may
				  substitute forms for their use, other than official forms, if all the
				  requirements in department rule
				  701-8.3 (17A) are met.
If the information required in these documents is presented
				  to the department on forms or in a manner other than the prescribed form, or
				  approved substitute form, the return, application, or claim for refund or
				  credit shall not be deemed "filed." The forms may be furnished by the
				  department (except those pertaining to division III interstate operations which
				  are available from the department of transportation) and, therefore, the fact
				  that the reporting party does not have the prescribed form is not an excuse for
				  failure to file.
The department may also prescribe the form of the records
				  which the reporting parties are required to keep in support of the
				  reports/returns they file. The department may approve the form of the records
				  which are being kept by any reporting party and must approve the form of record
				  being kept if that form contains all of the information on the prescribed form,
				  the information is compiled in such a manner as to make it easily ascertainable
				  by department personnel, and substantially complies with the prescribed
				  form.
This rule is intended to implement Iowa Code section
				  452A.60
				  as amended by 1999 Iowa Acts, Senate File 136.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.12 - Form of Invoice

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever an invoice is required to be kept or prepared by
				  Iowa Code chapter 452A, the invoice must:
1. Be prepared by someone other than the
				purchaser and include the seller's name, address, and identification
				number.
2. Include the purchaser's
				name and address.
3. Contain a
				serial number of three or more digits.
4. Include the calendar date of
				purchase.
5. Indicate the type of
				fuel purchased. Diesel fuel must be designated as dyed or undyed.
6. Indicate the quantity of fuel purchased in
				gross gallons.
7. Indicate the
				total purchase price and show separately the amount of state and federal fuel
				tax included in the purchase price or include a statement that all state and
				applicable federal taxes are included in the purchase price.
8. For ethanol blended gasoline or biodiesel
				blended fuel, state its designation as provided in Iowa Code section
				214A.2.
9. Be prepared on paper
				which will prevent erasure or alteration or on another form approved by the
				department.
This rule is intended to implement Iowa Code section
				  452A.10, section
				  452A.12
				  as amended by 2009 Iowa Acts, Senate File 478, section 140, and section
				  452A.60.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.13 - Credit Card Invoices

Current through Register Vol. 47, No. 3, July 24, 2024
Credit card invoices are acceptable if they meet
				  substantially all the requirements of rule
				  701-67.12 (452A). (1968 O.A.G.
				  592)
For refund purposes, presentation of a credit card invoice or
				  billing statement is prima facie evidence that the fuel tax has been
				  paid.
This rule is intended to implement Iowa Code section
				  452A.60
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.14 - Original Invoice Retained by Purchaser-certified Copy if Lost

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever an invoice is required to be kept under Iowa Code
				  chapter 452A, it must be the original copy which is kept. If the original copy
				  is either lost or destroyed, a copy, certified by the seller as being a true
				  copy of the original, will be acceptable. A copy of any invoice which is
				  required to be kept by the purchaser must be kept by the seller for the same
				  period of time.
This rule is intended to implement Iowa Code sections
				  452A.10 and
				  452A.60
				  as amended by 1995 Iowa Acts, chapter 155.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.15 - Taxes Erroneously or Illegally Collected

Current through Register Vol. 47, No. 3, July 24, 2024
Licensees, including licensed suppliers, restrictive
				  suppliers, importers, and blenders, are entitled to a return of taxes, penalty,
				  and interest erroneously or illegally collected by the department. The request
				  for the return of the taxes must be (1) in writing, (2) filed with the
				  department within one year of the time the tax was paid if paid prior to July
				  1, 2002, and within three years of the time the tax was paid if the tax was
				  paid on or after July 1, 2002, (3) filed by the licensee who remitted the tax
				  to the department, and (4) accompanied by documentation supporting the claim
				  for refund. If the erroneous collection was the result of a computational error
				  on the part of the taxpayer and that error is discovered by the department
				  during an examination of the taxpayer's records within three years of the
				  overpayment, the taxes will be refunded and a written request will not be
				  necessary. If the request includes the return of erroneously or illegally
				  collected (assessed) penalty or interest, the interest or penalty shall be
				  refunded in the same proportion as the tax. A refund requested under Iowa Code
				  section
				  452A.72
				  will be reduced by sales tax if applicable. There is no minimum refund amount
				  for refunds claimed under the provisions of Iowa Code section
				  452A.72.
				  See sales tax rule 701-18.37 (422,423).
(1) Motor fuel and undyed special fuel
				suppliers must inform the department upon which bill(s) of lading, by number,
				and upon which monthly return(s) the tax was erroneously paid. The gallonage
				upon which a refund is requested on motor fuel or undyed special fuel must be
				reduced by the distribution allowance provided in Iowa Code section
				452A.5. An
				amended return must be filed for the tax period in which the error
				occurred.
(2) Restrictive
				suppliers, importers, and blenders must inform the department upon which
				bill(s) of lading or invoice, by number, and upon which monthly or semimonthly
				return(s) the tax was erroneously paid and an explanation of the erroneous
				payment. An amended return must be filed for the tax period in which the error
				occurred.
This rule is intended to implement Iowa Code section
				  452A.72
				  as amended by 2002 Iowa Acts, Senate File 2305.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 259 - Administration › Rule 701-259.16 - Credentials and Receipts

Current through Register Vol. 47, No. 3, July 24, 2024
Employees of the department have official credentials, and
				  the taxpayer should require proof of the identity of persons claiming to
				  represent the department. No charges are to be made nor gratuities of any kind
				  accepted by an employee of the department for assistance given in or out of the
				  office of the department.
All employees authorized to collect money are supplied with
				  official receipt forms. When cash is paid to an employee of the department, the
				  taxpayer should require the employee to issue an official receipt. Such receipt
				  must show the taxpayer's name, address, and permit or license number; the
				  purpose of the payment; and the amount of the payment. The taxpayer should
				  retain all receipts, and the only receipts which the department will accept as
				  evidence of a cash payment are the official receipts.
This rule is intended to implement Iowa Code section
				  452A.59
				  as amended by 1995 Iowa Acts, chapter 155.