reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 250 - Vehicles Subject to Registration › Rule 701-250.20 - Glider Kit Vehicles

Current through Register Vol. 47, No. 3, July 24, 2024
A glider kit vehicle is exempt from the fee for new
				  registration upon sale or transfer by the person who purchased the parts and
				  assembled the vehicle if sales or use tax was paid when the parts were
				  purchased and the vehicle has never been registered previously. A glider kit
				  vehicle would be subject to the fee for new registration, barring other
				  applicable exemptions, if the glider kit vehicle is subsequently sold. Glider
				  kit parts may be eligible for the resale exemption if the purchaser of the
				  parts can satisfy the requirements of rule
				  701-225.4 (423) to qualify for
				  the exemption provided by Iowa Code section
				  423.3(2).
This rule is intended to implement Iowa Code section
				  321.105A
				  as amended by 2021 Iowa Acts, Senate File 366, and Iowa Code section
				  423.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 251 - Automobile Rental Excise Tax › Rule 701-251.1 - Definitions and Characterizations

Current through Register Vol. 47, No. 3, July 24, 2024
For the purposes of this chapter, the following definitions
				  and characterizations of words apply.
"Automobile"
means a motor vehicle subject
				  to registration in any state and designed primarily for carrying nine or fewer
				  passengers. Excluded from the meaning of the term "automobile" are delivery
				  trucks designed primarily to carry cargo rather than passengers and motorcycles
				  and motorized bicycles.
"Lessor"
is a person engaged in the business
				  of renting automobiles to users. Included within the meaning of the term
				  "lessor" are motor vehicle dealers licensed under Iowa Code chapter 322 to sell
				  new and used automobiles who also rent automobiles to users. A person need not
				  be engaged in a profit-making enterprise to be in the business of renting
				  automobiles.
"Rental"
is a transfer of possession or
				  right of possession to an automobile to a user for a valuable consideration for
				  a period of 60 days or less.
"Rental price"
means the total amount of
				  consideration valued in money for renting an automobile.
"User"
is any person to whom possession or
				  right of possession of an automobile is transferred for a valuable
				  consideration for a period of 60 days or less.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 251 - Automobile Rental Excise Tax › Rule 701-251.2 - Tax Imposed Upon Rental of Automobiles

Current through Register Vol. 47, No. 3, July 24, 2024
A tax at the rate of 5 percent is imposed on the rental price
				  of any automobile if the rental transaction is taxed under Iowa sales or Iowa
				  use tax law. The tax imposed is in addition to the Iowa state sales or use
				  tax.
See rule
				  701-26.68 (422) for a
				  description of automobile rentals which are subject to Iowa sales tax and rule
				  701-33.8 (423) for a description
				  of automobile rentals which are subject to Iowa use tax. These rules should be
				  used with care since they involve vehicles other than an "automobile" as that
				  word is defined for the purpose of this chapter. For instance, rule
				  701-26.68 (422) is concerned
				  with boats and recreational vehicles as well as automobiles and other vehicles
				  subject to registration. Summarizing the essential content of those rules
				  regarding automobiles:
(1) Sales tax
				is due on the rental price of the "rental" ofan automobile if possession or the
				right to possession of the automobile is transferred, under a rental contract,
				in Iowa.
(2) Use tax is due on the
				rental price if an automobile is rented outside Iowa, used in Iowa under the
				rental contract, and payment of the rental price is made in Iowa at the
				termination of the rental agreement.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 251 - Automobile Rental Excise Tax › Rule 701-251.3 - Lessors Obligation to Collect Tax

Current through Register Vol. 47, No. 3, July 24, 2024
The lessor shall collect this automobile rental excise tax
				  from the user or from any other person paying the rental price for an
				  automobile. The lessor shall collect the tax by adding the tax to the rental
				  price of the automobile. When collected, the tax shall be stated on any billing
				  or invoice as a distinct item separate and apart from the rental price of the
				  automobile and separate and apart from any state or local option sales or
				  service tax or any state use tax.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 251 - Automobile Rental Excise Tax › Rule 701-251.4 - Administration of Tax

Current through Register Vol. 47, No. 3, July 24, 2024
The excise tax on automobile rental is levied in addition to
				  the state sales and use taxes imposed by Iowa Code chapter 423. The director of
				  revenue is required to administer this excise tax on motor vehicle rental as
				  nearly as possible in the fashion in which the state sales tax is administered.
				  However, as an exception to this requirement, the director is to require only
				  the filing of quarterly reports for motor vehicle excise tax. Quarterly, the
				  correct amount of tax collected and due shall accompany the tax form prescribed
				  by the department. No permit, other than an Iowa sales or use tax permit, will
				  be required to collect the tax imposed under this chapter. However, the
				  director may require all persons responsible for collecting and remitting motor
				  vehicle rental excise tax to register with the department. For other aspects
				  concerning the details of administering the tax imposed under this chapter, see
				  701-Chapters 10, 11, 12, 13 and 14.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Incorporation of definitions.
To the extent they are
				consistent with Iowa Code chapter 423G, all words and phrases used in this
				chapter shall mean the same as defined in Iowa Code section
				423.1 and rule
				701-200.1 (423).
(2)
Chapter-specific definitions.
For the purposes of this
				chapter, unless the context otherwise requires:
"Facilities"
means any storage tanks, water
				  towers, wells, plants, reservoirs, aqueducts, hydrants, pumps, pipes, or any
				  other similar devices, mechanisms, equipment, or amenities designed to hold,
				  treat, sanitize, or deliver water.
"State-imposed tax"
or
"tax,"
unless otherwise indicated, means the water service
				  excise tax imposed by Iowa Code section
				  423G.3.
"Water utility"
means the same as defined in
				  Iowa Code section
				  423.3(103).
				  "Corporation" as used in Iowa Code section
				  476.1(3)
				   and as incorporated by Iowa Code section
				  423.3(103),
				  includes municipal corporations. See 1968 Iowa Op. Atty. Gen. 1-21, 1968 WL
				  172465.
This rule is intended to implement Iowa Code sections
				  423G.2 and
				  423G.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.2 - Imposition

Current through Register Vol. 47, No. 3, July 24, 2024
A state-imposed tax of 6 percent is imposed upon the sales
				  price of water service furnished by a water utility to a purchaser.
This rule is intended to implement Iowa Code section
				  423G.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.3 - Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Generally.
The department is charged with the administration
				of the tax, subject to the rules, regulations, and direction of the director.
				The department is required to administer the tax as nearly as possible in
				conjunction with the administration of the state sales tax except that portion
				of the Iowa Code which implements the streamlined sales and use tax
				agreement.
(2)
Application
				of 701-Chapter 11.
The requirements of 701-Chapter 11 shall apply to
				water utilities in the same manner that those requirements apply to all sellers
				and retailers making sales subject to state sales tax.
This rule is intended to implement Iowa Code sections
				  423.3(103),
				  423G.3, and
				  423G.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.4 - Charges and Fees Included in the Provision of Water Service

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Sales
				integral to the ability to furnish water service.
The water service
				excise tax applies to the sale of water by piped distribution to consumers or
				users, including sales of accompanying services that are integral to furnishing
				water by piped distribution, even if the water service and accompanying
				services are billed separately.
(2)
Examples of sales integral to the provision of water service.
Sales of services to customers or users that are considered integral to the
				furnishing of water by piped distribution include, but are not limited to, the
				following:
a. Sales of nonitemized tangible
				personal property included with the sale of water service or an accompanying
				service that is integral to the provision of water service. See subparagraph
				97.4(4)
"a"
(2).
b.
				The sales price of water sold, regardless of whether the water is
				metered.
c. Service, account, or
				administrative charges or fees for water service, including but not limited to
				new customer account charges and minimum charges for access to water service,
				whether the customer uses the water service or not.
d. Fees for connection, disconnection, or
				reconnection to or from a water utility's facilities, including tap
				fees.
e. Fees for maintenance,
				inspection, and repairs of the water distribution system, water supplies, and
				facilities, including but not limited to fees for labor or materials.
f. Fees for using or checking water
				meters.
g. Water distribution
				system infrastructure and improvement fees.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.6 - Itemization of Tax Required

Current through Register Vol. 47, No. 3, July 24, 2024
A water utility shall add the tax to the sales price of the
				  water service, and the tax, when collected, shall be stated as a distinct item
				  on any bill, receipt, agreement, or other similar document. The tax shall be
				  identified as the water service excise tax, and the amount of tax paid shall be
				  displayed clearly on the bill, receipt, agreement, or other similar document
				  provided to the purchaser.
This rule is intended to implement Iowa Code section
				  423G.3.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.7 - Date of Billing-effective Date and Repeal Date

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of determining whether sales tax or water
				  service excise tax applies to billings which span across the 2018 Iowa Acts,
				  Senate File 512, effective date of July 1, 2018, and the future repeal date as
				  described in Iowa Code section
				  423G.7, the
				  provisions of 701-subrule 14.3(9) shall apply.
This rule is intended to implement Iowa Code section
				  423G.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.8 - Filing Returns; Payment of Tax

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Application of 701-Chapter
				202.
The requirements of 701-Chapter 202 shall apply to water
				utilities in the same manner that those requirements apply to all sellers and
				retailers making sales subject to state sales tax.
(2)
Frequency of return filing and
				payment of tax based on combined water service excise tax and sales and use
				tax.
With respect to the tax thresholds used for determining whether a
				retailer must file a return and remit sales and use tax monthly or annually, as
				described in rule 701-202.1 (423), the threshold
				for determining how frequently a water utility must file a return and remit the
				water service excise tax shall be based on the sum of the total amount of sales
				and use tax collected and the total amount of water service excise tax
				collected.
This rule is intended to implement Iowa Code section
				  423G.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 252 - State-imposed Water Service Excise Tax › Rule 701-252.9 - Permits

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Application of 701-Chapter 201.
The requirements of
				701-Chapter 201 shall apply to water utilities in the same manner that those
				requirements apply to all sellers and retailers making sales subject to state
				sales tax.
(2)
Separate
				water service excise tax permit required.
All water utilities must
				register for a water service excise tax permit, and the water service excise
				tax shall be remitted under that permit. Water utilities that make water
				service sales subject to water service excise tax and other sales subject to
				sales tax shall obtain a water service excise tax permit in addition to their
				current sales tax permit and shall remit all sales tax under the sales tax
				permit and all water service excise tax under the water service excise tax
				permit.
This rule is intended to implement Iowa Code section
				  423G.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Incorporation of definitions.
To the extent they are
				consistent with Iowa Code chapter 423A and this chapter, all other words and
				phrases used in this chapter shall mean the same as defined in Iowa Code
				section
				423.1 and rule
				701-200.1(423).
(2)
Chapter-specific definitions.
For purposes of this chapter,
				unless the context otherwise requires:
"Land use district"
means a district created
				  under Iowa Code chapter 303, subchapter IV.
"Locally imposed tax"
means the hotel and
				  motel tax levied by Iowa Code section
				  423A.4.
"Retailer"
means a person required to
				  collect hotel and motel tax, including but not limited to lodging providers,
				  lodging facilitators, and lodging platforms.
"State-imposed tax"
means the hotel and
				  motel tax levied by Iowa Code section
				  423A.3.
"Tax"
or
"hotel and motel
				  tax"
means the state-imposed hotel and motel tax levied by Iowa Code
				  section
				  423A.3
				  and any locally imposed hotel and motel tax levied by Iowa Code section
				  423A.4.
This rule is intended to implement Iowa Code sections
				  423A.2,
				  423A.3,
				  and
				  423A.4.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.2 - Administration

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Generally.
The department is charged with the administration
				of the tax, subject to the rules, regulations, and direction of the director.
				The department is required to administer the tax as nearly as possible in
				conjunction with the administration of the state sales tax except that portion
				of the law which implements the streamlined sales and use tax
				agreement.
(2)
Incorporation of 701-Chapter 11.
Except as otherwise stated in
				this chapter, the requirements of 701-Chapter 11 shall apply to retailers
				required to collect hotel and motel tax in the same manner that those
				requirements apply to all sellers and retailers making sales subject to state
				sales tax.
This rule is intended to implement Iowa Code section
				  423A.6.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.3 - Tax Imposition and Exemptions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Tax imposed.
A state-imposed tax of 5 percent is imposed upon
				the sales price for the rental of any lodging if the lodging is located in this
				state. A locally imposed tax of up to 7 percent is imposed to the extent
				permitted by Iowa Code section
				423A.4.
(2)
Exemptions.
The only
				exemptions from the hotel and motel tax are those in Iowa Code section
				423A.5. The exemptions
				apply to both the state-imposed tax and the locally imposed tax under Iowa Code
				chapter 423A.
This rule is intended to implement Iowa Code sections
				  423A.3,
				  423A.4,
				  and
				  423A.5.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.4 - Filing Returns; Payment of Tax; Penalty and Interest

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Incorporation of 701-Chapter
				202.
Except as otherwise stated in this chapter, the requirements of
				701-Chapter 202 shall apply to retailers required to collect hotel and motel
				tax in the same manner that those requirements apply to all sellers and
				retailers making sales subject to state sales tax.
(2)
Quarterly returns only.
Retailers required to collect hotel and motel tax must file returns on a
				quarterly basis; retailers may not file annual returns.
(3)
Combined sales/hotel and motel
				tax return.
a. On the quarterly
				sales tax return, a retailer shall report the gross sales subject to the hotel
				and motel tax for the entire quarter, listing allowable deductions and
				calculating tax for the entire quarter. The information required for the
				computation of the hotel and motel tax liability shall be separate from that
				required for the computation of the retail sales tax liability and must be
				stated and computed separately even though total tax liability may be paid with
				a single remittance.
b. The
				quarterly returns are due on the last day of the month following the end of the
				calendar quarter during which the tax is collected. If a person is required to
				collect the hotel and motel tax and file a monthly deposit for retail sales tax
				purposes, the monthly deposit should not include the hotel and motel tax
				collected during the period covered by the deposit.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.5 - Permits

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Incorporation of 701-Chapter 201.
Except as otherwise stated
				in this chapter, the requirements of 701-Chapter 201 shall apply to retailers
				required to collect hotel and motel tax in the same manner that those
				requirements apply to all sellers and retailers making sales subject to state
				sales tax.
(2)
Sales tax
				permit required.
a. There is no
				separate hotel and motel tax permit; retailers required to collect and remit
				hotel and motel tax shall obtain an Iowa sales tax permit.
b. Any person not in the business of renting
				rooms to transient guests but that facilitates rentals of lodging at varying
				locations in Iowa to transient guests may register once under this chapter. A
				lodging facilitator shall not be required to register under this chapter if the
				lodging facilitator and its affiliates do not exceed the transaction and sales
				thresholds in Iowa Code section
				423A.5A.
This rule is intended to implement Iowa Code sections
				  422.70,
				  423.37,
				  423.39,
				  423A.3,
				  and
				  423A.4.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.6 - Special Collection and Remittance Obligations

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Exclusion from facilitation fee;
				itemization.
a.
Exclusion
				from the definition of facilitation fee.
The commission that a lodging
				provider pays to a lodging facilitator or lodging platform is not a
				facilitation fee. See Iowa Code section
				423A.2(1)
"d."
b.
Itemization of taxes required.
Retailers shall add the
				state-imposed tax and the locally imposed tax, if any, to the sales price of
				the lodging, and each tax, when collected, shall be stated as a distinct item,
				separate and apart from the other tax and from the sales price of the
				lodging.
c.
Itemization of
				components of sales price not required.
A retailer is not required to
				separately itemize any component part of the sales price as separate and
				distinct from the rest of the sales price, including discount room charges,
				facilitation fees, or other similar charges. Regardless of how such fees are
				presented to a user, they are included in the definition of "sales price" as
				defined by Iowa Code section 423A.2(1)
"k"
and are subject to
				the hotel and motel taxes.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 253 - State-imposed and Locally Imposed Hotel and Motel Taxes › Rule 701-253.7 - Certification of Funds

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Certification of funds.
Within 45 days after the date that the
				quarterly returns and payments are due, the director will certify to the
				treasurer of state the amount of locally imposed tax to be transferred from the
				general fund to the local transient guest tax fund that is to be distributed to
				each city, county, and land use district that has adopted the tax. Payments
				received after the date of certification will remain in the general fund until
				the next quarterly certification.
(2)
Revenues credited to local
				fund.
All locally imposed hotel and motel tax revenues received under
				Iowa Code chapter 423A are to be credited to the local transient guest tax
				fund. Revenues include all interest and penalties applicable to any locally
				imposed hotel and motel tax report or remittance, whether resulting from
				delinquencies or audits.
This rule is intended to implement Iowa Code section
				  423A.7.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
As used in this title the following definitions apply:
"Bank"
means a bank designated and
				  authorized by the director of revenue to sell cigarette stamps and set
				  cigarette meters.
"Carton"
means a box or container of any
				  kind in which ten or more packages or packs of cigarettes or tobacco products
				  are offered for sale, sold, or otherwise distributed to consumers.
"Cigarette licensee"
means any person who
				  has or is required to obtain a permit of any kind under Iowa Code chapter 453A,
				  division I.
"Counterfeit cigarettes"
means cigarettes,
				  packages of cigarettes, cartons of cigarettes or other containers of cigarettes
				  with a label, trademark, service mark, trade name, device, design, or word
				  adopted or used by a cigarette manufacturer to identify its product that is
				  false or used without authority of the cigarette manufacturer.
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of the
				  department, or the director's authorized representative.
"License"
and
"permit"
are
				  used interchangeably.
"Licensee"
means any person holding or
				  required to obtain a permit or license of any kind under Iowa Code chapter
				  453A.
"Meter settings"
means Iowa cigarette meters
				  which imprint indicia on cigarette packages.
"Package"
or
"pack"
means a
				  container of any kind in which cigarettes or tobacco products are offered for
				  sale, sold, or otherwise distributed to consumers.
"Revenue"
means any evidence of tax on
				  cigarettes required by the department to be affixed to individual packages of
				  cigarettes.
"Stamps"
means Iowa Fuson stamps, 30,000 to
				  a roll and Iowa hand stamps of any quantity authorized by the director to be
				  applied to packages of cigarettes and little cigars.
"Supplier"
means any person or firm
				  authorized to manufacture or supply cigarette stamps for the department.
"Tax"
means the tax imposed under Iowa Code
				  chapter 453A on cigarettes or other tobacco products.
"Taxpayer"
means any person required to
				  collect or remit tax directly to the department or required to be licensed or
				  to file any report or return or keep records under Iowa Code chapter
				  453A.
"Tobacco"
means the same as "tobacco
				  products" as defined in Iowa Code section
				  453A.42.
"Tobacco licensee"
means any person who has
				  or is required to obtain a permit of any kind under Iowa Code chapter 453A,
				  division II.
In addition to these definitions, the definitions contained
				  in Iowa Code sections
				  421B.2,
				  453A.1, and
				  453A.42 apply to
				  these rules.
This rule is intended to implement Iowa Code chapter 453A as
				  amended by 2004 Iowa Acts, Senate File 2296.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.2 - 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 any person claiming to
				  represent the department. No charges shall 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, the taxpayer should
				  require the employee to issue an official receipt. Such receipt shall show the
				  taxpayer's name, address and permit number; the purpose for the payment; and
				  the amount of the payment. The taxpayer should retain all receipts, and only
				  official receipts for a cash payment will be recognized by the
				  department.
This rule is intended to implement Iowa Code sections
				  453A.25 and
				  453A.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.3 - Examination of Records

Current through Register Vol. 47, No. 3, July 24, 2024
Within three years after a return or report is filed or
				  within three years after the report or return became due, whichever is later,
				  the department shall examine it, determine the amount of cigarette or tobacco
				  tax due, and give notice of assessment to the taxpayer. If no return or report
				  has been filed, the department may determine the amount of tax due and give
				  notice thereof. The period of examination and determination of the correct
				  amount of tax is unlimited in the case of a false or fraudulent report or
				  return made with the intent to evade tax, or in the case of a failure to file a
				  report or return, or if a person purchases or is in possession of unstamped
				  cigarettes. The three-year period of limitation may be extended by a taxpayer
				  by signing a waiver agreement form provided by the department. The agreement
				  must stipulate the period of extension and the tax period to which the
				  extension applies and must provide that a claim for refund may be filed at any
				  time during the period of extension.
Whenever books and records are examined by an employee
				  designated by the director, whether to verify a return, report, or claim for
				  refund or in making an audit, an assessment will be issued for any amount of
				  tax due or a refund made for any amount of tax overpaid.
This rule is intended to implement Iowa Code sections
				  453A.15,
				  453A.28,
				  and
				  453A.46
				  as amended by 2004 Iowa Acts, Senate File 2296.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.4 - Records

Current through Register Vol. 47, No. 3, July 24, 2024
Every taxpayer subject to the provisions of Iowa Code chapter
				  453A shall keep, preserve, and make available to the department records for a
				  period of three years. The following is a list of records subject to the
				  provisions of this rule. For taxpayers using an electronic data interchange
				  process or technology, also see 701-subrule 11.4(4).
(1)
Cigarette manufacturer.
Licensed cigarette manufacturers are required to keep the following records.
a. Records, including invoices, showing the
				sale of cigarettes in Iowa or the sale of cigarettes for shipment into
				Iowa.
b. Records evidencing the
				transportation of cigarettes into Iowa.
c. Records, including invoices, showing all
				sales of cigarettes to licensees.
d. A record of all stamps
				purchased.
e. Copies of all reports
				filed with the department.
Unlicensed cigarette manufacturers shipping cigarettes into
				  Iowa are asked to keep records, including invoices, showing the sale of
				  cigarettes in Iowa or the sale of cigarettes for shipment into Iowa.
Nothing in this rule shall be construed to affect the
				  provisions of P.L. 95-575 (Contraband Cigarette Act, 18 U.S.C. Ch. 114) or P.L.
				  81-363 (Jenkins Act, 15 U.S.C., Sec. 375).
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.5 - Form of Invoice

Current through Register Vol. 47, No. 3, July 24, 2024
Whenever an invoice is required to be prepared or kept by
				  Iowa Code chapter 453A or these rules, it shall minimally contain the following
				  information:
1. The seller's name,
				address.
2. The purchaser's name,
				address and permit number (if any).
3. The date of sale.
4. All prices and discounts stated
				separately.
5. An indication as to
				whether cigarettes or tobacco products are being sold with or without tax
				stamps attached or tax included.
6.
				The origination and destination points.
This rule is intended to implement Iowa Code sections
				  453A.15,
				  453A.25,
				  453A.45 and
				  453A.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.6 - Audit of Records-cost, Supplemental Assessments and Refund Adjustments

Current through Register Vol. 47, No. 3, July 24, 2024
The department shall have 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 or report filed or
				  determining the tax liability of any taxpayer under Iowa Code chapter
				  453A.
When it is determined, upon audit, that any person dealing in
				  cigarettes owes additional tax, the costs of the audit are assessed against
				  such person as additional penalty.
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 an 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.
This rule is intended to implement Iowa Code section
				  453A.30.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.7 - Bonds

Current through Register Vol. 47, No. 3, July 24, 2024
When bonds are required by Iowa Code chapter 453A or these
				  rules, said bonds shall be in the form of cash, a certificate of deposit or a
				  bond issued by a surety company licensed to do business in the state of Iowa,
				  payable to the state of Iowa and in a form approved by the director. Bonds
				  required by tobacco distributors must be issued by a surety company licensed to
				  do business in Iowa. However, upon approval by the director, a cash bond or a
				  certificate of deposit will be accepted by the department as a substitute for
				  the surety bond. (See Iowa Code section
				  453A.44(4).)
This rule is intended to implement Iowa Code sections
				  453A.14 and
				  453A.44.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.13 - Permit Applications and Denials

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Applications for
				permits.
The application forms for all permits issued under Iowa Code
				chapter 453A are available from the department upon request. The applications
				shall include, but not be limited to:
a. The
				nature of the applicant's business;
b. The type of permit requested;
c. The address of the principal office of the
				applicant;
d. The place of business
				for which the permit is to apply;
e. The names and addresses of principal
				officers or members, not to exceed three, if the business is not a sole
				proprietorship;
f. A list of
				persons who will be the applicant's suppliers or customers or both (whichever
				is applicable);
g. If the applicant
				intends to operate as a cigarette distributor, a certificate from a
				manufacturer of cigarettes indicating an intention to sell unstamped cigarettes
				to the applicant;
h. Whether or not
				the applicant possesses any other permit issued under Iowa Code chapter 453A;
				and
i. The signature of the person
				making the application. For electronically transmitted applications, the
				application form shall state that, in lieu of the person's handwritten
				signature, the person's email address or the person's fax signature will
				constitute a valid signature.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.14 - Confidential Information

Current through Register Vol. 47, No. 3, July 24, 2024
The release of information contained in any reports or
				  returns filed under Iowa Code chapter 453A or obtained by the department in the
				  administration of Iowa Code chapter 453A is governed by the general provisions
				  of Iowa Code chapter 22 since there are no specific provisions relating to
				  confidential information contained in chapter 453A. Any requests for
				  information must be made pursuant to rule
				  701-6.2 (17A). See rule
				  701-6.3 (17A).
Any request for information pertaining to a taxpayer's
				  business affairs, operations, source of income, profits, losses, or
				  expenditures must be made in writing to the director. The taxpayer to whom the
				  information relates will be notified of the request for information and will be
				  allowed 30 days to substantiate any claim of confidentiality under Iowa Code
				  chapter 22 or any other statute such as Iowa Code section
				  422.72.
				  If substantiated, the request will be denied; otherwise, the information will
				  be released to the requesting party. This rule will not prevent the exchange of
				  information between state and federal agencies.
This rule is intended to implement Iowa Code sections
				  453A.25 and
				  453A.49.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.16 - Inventory Tax

Current through Register Vol. 47, No. 3, July 24, 2024
All persons required to obtain a permit under Iowa Code
				  section
				  453A.13
				  as distributors shall take an inventory of all cigarettes and little cigars in
				  their possession prior to delivery for resale upon which the tax has been
				  affixed and all unused cigarette tax stamps and unused metered imprints in
				  their possession at the close of business on the day preceding the effective
				  date of an increase in the tax rate.
Persons required to take an inventory shall remit the tax due
				  on all cigarette stamps or metered imprints and all cigarettes and little
				  cigars with revenue affixed in their possession prior to delivery for resale
				  within 30 days of the inventory date. The tax is equal to the difference
				  between the amount paid for cigarette stamps or metered imprints purchased
				  prior to the tax increase and the amount that is to be paid for cigarette
				  stamps or metered imprints purchased after the tax increase.
In computing the inventory tax, any discount allowed or
				  allowable under Iowa Code section
				  453A.8
				  shall not be considered.
The inventory tax is applicable only when there is an
				  increase in the tax rate. See rule
				  701-82.11 (453A) for an
				  explanation of whether a refund is allowable when there is a decrease in the
				  tax rate.
This rule is intended to implement Iowa Code sections
				  453A.6,
				  453A.40, and
				  453A.43.
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 701-255.2 - Partial Year Permits-payment-refund-exchange

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this rule, "year" means the cigarette tax
				  year running from July 1 of year A to June 30 of year B and "quarter" means a
				  yearly quarter with the first quarter commencing on July 1.
(1)
Partial payment.
If any
				permit is granted other than in the first quarter, the following partial
				payments are required:
1. During the second
				quarter - 75 percent of the permit fee.
2. During the third quarter - 50 percent of
				the permit fee.
3. During the
				fourth quarter - 25 percent of the permit fee.
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 701-255.3 - Bond Requirements

Current through Register Vol. 47, No. 3, July 24, 2024
The amount of the bond required for each permit shall be as
				  follows:
1. Distributor permit -
				$2,500
2. Wholesaler permit -
				$2,500
3. Vendor permit -
				$1,000
4. Railway car retail permit
				- $500
5. Manufacturer permit -
				$5,000
6. Distributing agent permit
				- $2,500
7. Retail permit -
				$-0
8. Nonpermittee storing
				interstate cigarettes - $5,000
If a person is required to obtain more than one type of
				  permit, the bond requirements shall be cumulative and additional bonds or a
				  single bond equal to the total aggregate requirements must be obtained. (See
				  rule 701-81.7 (453A) for the required
				  form of the bond.)
This rule is intended to implement Iowa Code sections
				  453A.14,
				  453A.17
				  and
				  453A.23.
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 701-255.4 - Cigarette Tax-attachment-exemption-exclusivity of Tax

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Tax.
See Iowa Code
				section
				453A.6 for the rate
				of tax imposed on cigarettes.
(2)
Attachment.
The tax is imposed when the cigarettes are
				received by any person in Iowa for the purpose of making a "first sale" of the
				cigarettes (as defined in Iowa Code section 453A.1). If the tax is not paid by
				the person making the first sale, it must be paid by any person into whose
				possession such cigarettes come until the tax has been paid, the tax to be paid
				only once. The fact that the tax is eventually paid will not relieve the
				person's standing prior in the chain of distribution of the sanctions for
				distributing untaxed cigarettes if the tax should have been paid sooner by said
				person.
The tax must be added to the selling price of every package
				  of cigarettes so that the ultimate consumer bears the burden of the
				  tax.
(3)
Exemption.
If all of the following conditions are met, the
				Iowa cigarette tax need not be paid:
a. The
				cigarettes are imported on or about the person claiming the
				exemption,
b. The total quantity of
				cigarettes so imported is equal to or less than 40,
c. The seal of the individual cigarette
				package has been broken, and
d. The
				cigarettes are actually used by the person so importing and are not sold or
				offered for sale.
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 701-255.6 - Banks Authorized to Sell Stamps-requirements-restrictions

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Authorization.
The director has the discretion to allow the
				sale or distribution of stamps through authorized banks as defined in Iowa Code
				section
				524.103. The
				authorization of a bank to sell stamps is not a mandatory direction, but may be
				utilized by the director to enhance the efficiency of the tax stamp
				distribution system. Some of the factors the director will consider in
				determining whether or not to authorize a bank to sell stamps are:
a. Geographical location in relation to
				distributors or manufacturers requesting alternative purchase
				locations,
b. The anticipated
				volume of stamps to be purchased by the requesting distributors or
				manufacturers,
c. Access to
				transportation systems, and
d.
				Prior experience with the bank.
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 701-255.7 - Purchase of Cigarette Tax Stamps-discount

Current through Register Vol. 47, No. 3, July 24, 2024
Upon the purchase of cigarette tax stamps, the distributor or
				  manufacturer shall be entitled to a discount of 2 percent from the face value
				  of the stamps.
This rule is intended to implement Iowa Code section
				  453A.8.
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 701-255.8 - Affixing Stamps

Current through Register Vol. 47, No. 3, July 24, 2024
Every package of cigarettes received in this state by a
				  permitted distributor or for distribution within or without the state of Iowa
				  must be stamped within 48 hours of its receipt, unless the distributor is also
				  permitted as and is acting as a distributing agent. The cigarettes held by a
				  person acting as a distributor and those held by the same person who is also
				  acting as a distributing agent must be kept separate, and if not, the entire
				  inventory will be subject to the 48-hour limitation. The 48-hour period shall
				  be exclusive of Sundays and legal holidays. (See 1958 O.A.G. 25.)
This rule is intended to implement Iowa Code sections
				  453A.10
				  and
				  453A.17.
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 701-255.9 - Reports

Current through Register Vol. 47, No. 3, July 24, 2024
Every person permitted as a cigarette distributor or
				  manufacturer, or any other person as deemed necessary by the director, must
				  file a monthly report on or before the tenth day of the month following the
				  month for which the report is made. The report must be complete and certified
				  by the person responsible for filling out the report. The failure to file a
				  report or the filing of a false or incomplete report shall subject the person
				  to a penalty as set forth in Iowa Code section
				  453A.31.
				  (See rule 701-10.76 (453A).) The report
				  must be so certified or the report shall be considered incomplete. Whenever
				  "cigarette" is used in this rule, it shall also include taxable "little
				  cigars."
(1)
In-state
				distributors not exporting cigarettes.
Every distributor with a place
				of business in Iowa where cigarettes are stamped and who is not engaged in
				exporting cigarettes from this state shall file Forms 70-017 (Monthly Cigarette
				Tax Report) and 70-020 (Self Audit Report). The two forms are considered a
				multipart report and both forms must be completed before the report will be
				considered "filed."
a. The Monthly Cigarette
				Tax Report shall include, but not be limited to:
1. The distributor's name, permit number and
				address;
2. The amount of Iowa
				revenue purchased during the month;
3. The quantity of cigarettes on hand at the
				end of the month;
4. The amount of
				revenue on hand at the end of the month;
5. Purchases of cigarettes during the month
				and as to each purchase, the seller's name, the date of purchase, the invoice
				number, and the quantity purchased;
6. An inventory report as to out-of-state
				revenue;
7. The quantity of
				cigarettes returned to the factory along with supporting documents;
				and
8. The certification of the
				person responsible for making the report.
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 701-255.10 - Manufacturer's Samples

Current through Register Vol. 47, No. 3, July 24, 2024
(1) Iowa Code
				section
				453A.39
				provides a method for manufacturers to distribute free sample packages of
				cigarettes or little cigars. This method is to be followed to the exclusion of
				all others. (See 1982 O.A.G. #710.)
The cigarettes or little cigars must:
a. Rescinded IAB 1/22/92, effective
				2/26/92.
b. Be sent to a permitted
				distributor.
c. Rescinded IAB
				1/22/92, effective 2/26/92.
d. Have
				tax paid thereon by a distributor.
e. Be clearly marked "sample."
f. Contain acknowledgment of tax being paid
				on each carton containing free samples.
The manufacturer must notify the department by affidavit of
				  shipment and the distributor must notify the department by affidavit of receipt
				  and separately remit the tax. The tax must be computed on a per cigarette basis
				  rather than a per package basis.