reglab/statecodes huggingface dataset:
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.3 - Challenge to Issuance of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
Actions initiated by the unit under this chapter shall not be
				  subject to contested case proceedings or further review pursuant to Iowa Code
				  chapter 17A, and any resulting court hearing shall be an original hearing
				  before the district court.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.4 - Use of Information

Current through Register Vol. 47, No. 3, July 24, 2024
Information obtained by the unit and the licensing authority
				  under this chapter shall be used solely for the purposes of this chapter
				  Information may be exchanged between the unit, and the licensing
				  authority.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.5 - Notice to Person of Potential Sanction of License

Current through Register Vol. 47, No. 3, July 24, 2024
Before issuing a certificate of noncompliance, the unit must
				  send a notice to the person by regular mail to the person's last-known address.
				  The notice must include all of the following:
1. The address and telephone number of the
				unit and the person's unit account number
2. A statement that the person may request a
				conference with the unit to contest the action.
3. A statement that if the person fails to
				contact the unit to schedule a conference within 20 days of the notice's
				mailing, the unit shall issue a certificate of noncompliance bearing the
				person's name, social security number, and unit account number to any
				appropriate licensing authority, certifying that the obligor has an outstanding
				liability placed with the unit.
4.
				A statement that in order to stay the issuance of a certificate of
				noncompliance, the unit must receive a written request for conference within 20
				days of the notice's mailing to the person.
5. The names of the licensing authorities to
				which the unit intends to issue a certificate of noncompliance.
6. A statement that if the unit issues a
				certificate of noncompliance to an appropriate licensing authority, the
				licensing authority shall initiate proceedings to refuse to issue or renew, or
				to suspend or revoke the person's license, unless the unit provides the
				licensing authority with a withdrawal of a certificate of
				noncompliance.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.6 - Conference

Current through Register Vol. 47, No. 3, July 24, 2024
The person may request a conference with the unit to
				  challenge the unit's issuance of a certificate of noncompliance following the
				  mailing of the notice of potential license sanction or at any time after a
				  licensing authority serves notice of suspension, revocation, denial of
				  issuance, or nonrenewal of a license. The request for a conference shall be
				  made in writing to the unit. If the conference is requested pursuant to and
				  after the unit's mailing of a notice of potential license sanction under rule
				  701-1535.
				  (272D), the request must be received by the unit within 20 days following the
				  mailing or service of that notice.
(1)
Notification.
The unit shall notify the person of the date,
				time, and location of the conference by regular mail, with the date of the
				conference to be no earlier than 10 days following the unit's issuance of the
				notice of the conference. If the person fails to appear at the conference, the
				unit shall issue a certificate of noncompliance.
(2)
Location.
The conference
				may be conducted by telephone or in person at the location of the
				unit.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.7 - Issuance of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
If the person fails to appear at the conference, the unit
				  shall issue a certificate of noncompliance. If the person does not timely
				  request a conference or pay the amount of liability owed within 20 days of the
				  notice's mailing, the unit shall issue a certificate of noncompliance. However,
				  the unit will not issue a certificate of noncompliance if:
1. The unit finds a mistake in the identity
				of the person;
2. The unit finds a
				mistake in determining the amount of the liability;
3. The unit determines the amount of the
				liability is less than $1,000;
4.
				The obligor pays the amount due or enters into an acceptable payment
				plan;
5. The obligor is in
				bankruptcy; or
6. The unit finds
				additional time is required for the person to comply.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.8 - Stay of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
The unit shall grant the person a stay of the issuance of a
				  certificate of noncompliance upon receiving a timely written request for a
				  conference.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.9 - Written Agreements

Current through Register Vol. 47, No. 3, July 24, 2024
The obligor and the unit may enter into a written agreement
				  for payment of the liability owed.
(1)
Criteria for written agreement.
The written agreement shall
				take into consideration and include all of the following:
a. Obligor's ability to pay.
b. A statement that the obligor will not
				incur additional liabilities of any amount during the term of the payment
				plan.
c. The method, amount, and
				dates of payments by the obligor.
d. A statement that upon breach of the
				written agreement by the obligor, the unit shall issue a certificate of
				noncompliance to any appropriate licensing authority.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.10 - Decision of the Unit

Current through Register Vol. 47, No. 3, July 24, 2024
(1) If the unit
				mails a notice to a person and the person requests a conference, the unit shall
				issue a written decision if any of the following conditions exist:
a. The person fails to appear at a scheduled
				conference.
b. A conference is held
				and the unit makes a decision based upon that conference.
c. The obligor fails to comply with a written
				agreement entered into by the obligor and the unit,.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.11 - Withdrawal of Certificate of Noncompliance

Current through Register Vol. 47, No. 3, July 24, 2024
Once it has issued a certificate of noncompliance, the unit
				  shall issue a withdrawal of the certificate of noncompliance only if any of the
				  following applies:
1. The unit or the
				court finds a mistake in the identity of the person;
2. The unit or the court finds a mistake in
				the amount owed;
3. The obligor
				enters into a written agreement with the unit to pay the liability owed, the
				obligor complies with an existing written agreement, or the obligor pays the
				total amount of liability owed; or
4. The unit finds that a hardship exists,
				such as catastrophic illness or state or federally declared
				disasters.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.12 - Certificate of Noncompliance to Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
(1) The unit shall issue a certificate of
				noncompliance to any appropriate licensing authority. The certificate of
				noncompliance shall contain the person's name and social security number and
				shall request that the licensing authority do the following:
a. Initiate its procedures to revoke or
				suspend the person's license or to deny the issuance or renewal of a license;
				and
b. Provide to the person notice
				of intent to suspend, revoke, deny issuance, or deny renewal of a license,
				including the effective date of the action.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.13 - Requirements of the Licensing Authority

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Records.
A licensing
				authority shall collect and maintain records of its licensees. The records
				shall be made available to the unit, so that the unit may match to the records
				the names of persons with any liabilities placed with the unit for collections.
				The records must be submitted in an electronic format and updated on a periodic
				basis and must include, at a minimum, the following:
a. The licensee's first and last
				names.
b. The licensee's current
				known address.
c. The licensee's
				social security number
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 153 - License Sanctions for Collection of Debts Owed the State of Iowa or a State Agency › Rule 701-153.14 - District Court Hearing

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this rule, "notice of intent" means a
				  licensing agency's notice to a person of its intent to suspend, revoke, or deny
				  renewal or issuance of a license under the provisions of 2008 Iowa Acts, Senate
				  File 2428, sections 7 to 15.
(1)
Actions that may be reviewed
A person may file an application
				for review with the district court following:
a. The issuance of a written decision and
				certificate of noncompliance by the unit; or
b. The provision of a notice of intent by a
				licensing authority.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.1 - Definitions

Current through Register Vol. 47, No. 3, July 24, 2024
For purposes of this chapter, the following definitions shall
				  govern:
"Department"
means the Iowa department of
				  revenue.
"Director"
means the director of the Iowa
				  department of revenue.
"Facility"
means the centralized debt
				  collection facility of the department of revenue.
"Financial institution"
includes a bank as
				  defined in Iowa Code section
				  524103., credit union
				  as defined in Iowa Code section 533.51, or savings and loan as defined in Iowa
				  Code section 534.102. "Financial institution" also includes an institution
				  which holds deposits for an agent, broker-dealer, or an issuer as defined in
				  Iowa Code section
				  502102..
"Obligor"
means a person who is indebted to
				  the state of Iowa or a state agency for any delinquent accounts, charges, fees,
				  loans, taxes, or other indebtedness due the state or indebtedness being
				  collected by the state.
"Person"
means individual, corporation,
				  business trust, estate trust, partnership, limited liability company or
				  association, or any other legal entity, but does not include a state
				  agency.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.2 - Administrative Levies

Current through Register Vol. 47, No. 3, July 24, 2024
The centralized debt collection facility may administratively
				  initiate an action to seize one or more accounts in a financial institution of
				  a person who has a delinquent account, charges, fees, loans, taxes, or other
				  indebtedness owed to the state or being collected by the state. The facility
				  initiates an administrative levy by notifying a financial institution of the
				  name and social security number of the obligor, a statement that the obligor is
				  believed to have an account at the financial institution, and a statement that
				  the obligor's account is subject to seizure and that the financial institution
				  is authorized and required to forward moneys to the centralized collection
				  facility. The notice must contain the maximum amount that shall be forwarded to
				  the facility which cannot exceed the amount of the indebtedness.
The facility must notify an obligor of the administrative
				  levy. The notice must contain the name and social security number of the
				  obligor, a statement that the obligor is believed to have an account at the
				  financial institution, a statement that the obligor's account is subject to
				  seizure and the financial institution is authorized and required to forward
				  moneys to the facility, the maximum amount to be forwarded to the facility, the
				  time frames the financial institution must meet in forwarding any amounts, a
				  statement that any challenge to the action must be in writing and must be
				  received by the facility within ten days of the date of the notice to the
				  obligor, and the address of the facility.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.3 - Challenges to Administrative Levies

Current through Register Vol. 47, No. 3, July 24, 2024
A challenge to an administrative levy can only be made by an
				  obligor or an account holder of interest. A challenge to an administrative levy
				  will be reviewed by the centralized debt collection facility of the department.
				  This review is not subject to the provisions of Iowa Code chapter
				  17A.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.4 - Form and Time of Challenge

Current through Register Vol. 47, No. 3, July 24, 2024
The obligor or an account holder of interest must submit a
				  written challenge to an administrative levy within ten days of the date of the
				  notice. The written challenge shall be submitted to the individual identified
				  as the contact for the facility.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.5 - Issues That May Be Raised

Current through Register Vol. 47, No. 3, July 24, 2024
The issues raised by the challenging party, which are limited
				  to a mistake of fact, may include but are not limited to:
1. The challenging party has the same name as
				the obligor but is not the correct person.
2. The challenging party does not have an
				interest in the account that is being seized.
3. The amount listed in the notice to the
				obligor is greater than the amount actually owed.
4. The written challenge must be mailed to:
				Centralized Collection Facility, P.O. Box 6128, Des Moines, Iowa 50309, with
				adequate postage.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.6 - Review of Challenge

Current through Register Vol. 47, No. 3, July 24, 2024
Review of a challenge to an administrative levy shall be
				  conducted by the facility within ten days of receipt of the written challenge.
				  If the challenging party is not available for the review on the scheduled date,
				  the review shall take place without the challenging party being present.
				  Information in favor of the challenging party shall be considered by the
				  facility in the review. The facility may utilize additional information if
				  available. Only a mistake of fact, including but not limited to, a mistake of
				  identity of the obligor or a mistake in the amount owed to or being collected
				  by the state shall be considered as a reason to dismiss or modify the
				  action.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.7 - Actions Where There Is a Mistake of Fact

Current through Register Vol. 47, No. 3, July 24, 2024
Actions to be taken if the facility determines that a mistake
				  of fact has occurred:
1. If a mistake
				of identity has occurred or the obligor does not have a delinquent or accrued
				amount owed to or being collected by the state, the facility shall notify the
				financial institution that the administrative levy has been released. The
				facility shall provide the obligor with a copy of the notice by regular
				mail.
2. If the delinquent or
				accrued amount owed to or being collected by the state is less than the amount
				indicated in the notice of administrative levy, the facility shall provide a
				notice to the financial institution of the revised amount, with a copy of the
				original notice, and issue a notice to the obligor by regular mail. Upon
				written receipt of the notice from the facility, the financial institution
				shall release funds in excess of the revised amount and forward the revised
				amount to the facility pursuant to the administrative levy.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.8 - Action if There Is Not a Mistake of Fact

Current through Register Vol. 47, No. 3, July 24, 2024
If the facility finds that no mistake of fact has occurred,
				  the facility shall provide notice to that effect to the challenging party by
				  regular mail and notify the financial institution to forward the moneys
				  pursuant to the administrative levy.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.16 - List for Publication

Current through Register Vol. 47, No. 3, July 24, 2024
The director may compile and make available for publication a
				  list of names, with last-known addresses and amounts of indebtedness owed to or
				  being collected by the state if the indebtedness is subject to the centralized
				  debt collection procedure established in Iowa Code subsection
				  42117(34)..
				  The director shall determine when to compile the list, but shall not be
				  required to do so.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.17 - Names to Be Published

Current through Register Vol. 47, No. 3, July 24, 2024
Names selected for release for publication shall be based on
				  the records of the facility. The director may not include the names of persons
				  who owe less than $100 or the threshold amounts determined by the director The
				  threshold amounts may vary by the debt types being collected by the central
				  collection facility. The director may withhold names from publication if in the
				  director's opinion publication would not assist in the collection of the
				  debt.
The director will not release for publication names of
				  parties who have made arrangements with the facility to pay the outstanding
				  debt and are current in liquidating the debt based on the arrangements
				  made.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 154 - Challenges to Administrative Levies and Publication of Names of Debtors › Rule 701-154.18 - Release of Information

Current through Register Vol. 47, No. 3, July 24, 2024
The director may release the information, as the director
				  deems necessary, as follows:
1. The
				director will issue a press release to the daily and weekly newspapers
				describing the manner in which a copy of the list of names for publication may
				be obtained. The director will make the list available in an electronic medium
				of the director's choice.
2. The
				director will release to credit reporting agencies the names selected for
				release for publication upon request. The names are to be released in the same
				electronic medium as the names are released to the press.
Iowa Administrative Code › Agency 701 - Revenue Department › Title II - Property Tax › Chapter 155 - Collection of Court Debt › Rule 701-155.1 - Fee for Collection of Court Debt

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A fee of 15 percent of the amount of each
				court debt is imposed on each court debt that has been assigned to the
				department for collection under Iowa Code section
				602.8107(3).
				The total balance of the court debt shall be adjusted to include the fee.
				Notwithstanding the foregoing, no fee shall be imposed on any amount of a court
				debt that is collected by setoff or is reduced or adjusted by the court as a
				result of community service, a reasonable ability to pay determination, or any
				other reason.
(2) The fee imposed
				by this rule shall be payable to the department to reimburse the department's
				cost of processing.
This rule is intended to implement Iowa Code section
				  602.8107.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.1 - Permit Required

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Sales subject to sales tax.
A person shall not make taxable
				sales of tangible personal property, specified digital products, or services
				until the person has received a permit from the department. There is no charge
				for a sales and use tax permit. If a person makes retail sales from more than
				one location, each location from which taxable sales of tangible personal
				property, specified digital products, or services will occur shall be required
				to hold a permit.
(2)
Purchases subject to use tax.
A person purchasing tangible
				personal property, specified digital products, or taxable services from an
				out-of-state source for use in Iowa subject to the use tax law shall be liable
				for the payment of use tax. The person shall be required to file a sales and
				use tax return with the department, reporting and remitting use tax on all
				property or taxable service purchased for use in Iowa during the tax period
				covered by the return, unless the seller from whom the purchase is made is
				registered with the department and has collected sales or use tax on the
				purchase.
(3)
Sales subject
				to use tax.
An out-of-state person making sales into Iowa or sales of
				tangible personal property, specified digital products, or taxable services
				without meeting or exceeding the sales threshold as defined in rule
				701-215.1(423) may register for a sales and use tax permit to collect use tax
				on such sales. The person collecting use tax on these sales shall report these
				sales as sales subject to use tax on the sales and use tax return. Rule
				701-215.6(423) contains additional information about sales tax collection
				obligations for out-of-state persons.
(4)
Infrequent purchases.
A
				person who does not regularly make purchases subject to use tax but needs to
				remit tax may use the Iowa nonpermit use tax return. If a person owes less than
				$1,200 per year in use tax, the person does not need to obtain a permit and may
				file the Iowa nonpermit use tax return.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.1 - Permit Required

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Permit requirement.
A person shall not make taxable sales of
				tangible property, specified digital products, or services until the person has
				received a permit from the department.
(2)
Purchases subject to use
				tax.
A person liable for use tax under Iowa Code section
				423.34 is required to file a
				sales and use tax return with the department, reporting and remitting use tax
				on all property or taxable service purchased for use in Iowa during the tax
				period covered by the return, unless the seller from whom the purchase is made
				is registered with the department and has collected sales or use tax on the
				purchase.
(3)
Sales subject
				to use tax.
A remote seller as defined in rule
				701-207.1 (423) making sales
				into Iowa or sales of tangible personal property, specified digital products,
				or taxable services without meeting or exceeding the sales threshold as defined
				in rule 701-207.1(423) may register for a sales and use tax permit to collect
				use tax on such sales. The person collecting use tax on these sales shall
				report these sales as sales subject to use tax on the sales and use tax return.
				Rule 701-207.6 (423) contains
				additional information about sales tax collection obligations for out-of-state
				persons.
(4)
Infrequent
				purchases.
A person who does not regularly make purchases subject to
				use tax but needs to remit tax may use the Iowa non-permit use tax return
				available via GovConnectIowa or by other means as prescribed by the department.
				If a person owes less than $1,200 per year in use tax, the person does not need
				to obtain a permit and may file the Iowa non-permit use tax return.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.2 - Application for Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Permit application.
An
				application for a sales and use tax permit shall be made upon a form provided
				by the department, and the applicant shall furnish all information requested on
				such form. An application for a permit for a business operating under a trade
				name shall state the trade name, as well as the individual owner's name, in the
				case of a sole ownership by an individual, or the trade name and the name of
				all partners in the case of a partnership. The application shall state the date
				when the applicant will begin selling tangible personal property, specified
				digital products, or taxable services at retail in Iowa from the location for
				which the application is made.
(2)
Signatures required.
a.
Paper applications.
The application shall be signed by the
				owner, in the case of an individual business; by a partner, in the case of a
				partnership, although all partners' names shall appear on the application; and
				by the president, vice president, treasurer or other principal officer, in the
				case of a corporation or association, unless written authorization is given by
				the officers for another person to sign the application.
b.
Electronic applications.
For electronically transmitted applications, the application form shall state
				that in lieu of a person's handwritten signature, an email address will
				constitute a valid signature.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.2 - Application for Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Permit application.
a. An application for a sales and use tax
				permit shall be made via GovConnectIowa or by other means prescribed by the
				department, and the applicant shall furnish all information requested on such
				form. An application for a permit for a business operating under a trade name
				shall state the trade name, as well as the individual owner's name, in the case
				of a sole proprietorship by an individual, or the trade name and the name of
				all partners in the case of a partnership. The application shall state the date
				when the applicant will begin making taxable sales from the location for which
				the application is made.
b. There
				is no charge for a sales and use tax permit. If a person makes retail sales
				from more than one location, each location from which taxable sales of tangible
				personal property, specified digital products, or services will occur shall be
				required to hold a permit.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.3 - Retailers Selling Nontaxable Goods and Services

Current through Register Vol. 47, No. 3, July 24, 2024
Persons regularly engaged in selling tangible personal
				  property or a specified digital product which is exempt from tax, making
				  nontaxable transactions, or performing a service which is not enumerated in
				  Iowa Code section
				  423.2 shall not be
				  required to obtain a sales tax permit. However, if the retailer makes taxable
				  sales or provides taxable services, the retailer will be required to hold a
				  permit under the provisions of this chapter and Iowa Code section
				  423.36.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.3 - Retailers Selling Nontaxable Goods and Services

Current through Register Vol. 47, No. 3, July 24, 2024
Persons regularly engaged in selling tangible personal
				  property or a specified digital product that is exempt from tax, making
				  nontaxable transactions, or performing a service that is not enumerated in Iowa
				  Code section 423.2 shall not be required to
				  obtain a sales tax permit. However, if the retailer makes taxable sales or
				  provides taxable services, the retailer will be required to hold a permit under
				  the provisions of this chapter and Iowa Code section
				  423.36.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.4 - Reinstatement of Canceled Permit

Current through Register Vol. 47, No. 3, July 24, 2024
A person who previously held and canceled a permit who wishes
				  to reengage in business shall apply to the department for a new permit and file
				  any previously unfiled tax returns. Upon receipt of the proper clearance for
				  previous tax returns, a new permit shall be issued.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.4 - Obtaining a New Permit After Voluntarily Canceling a Prior Permit

Current through Register Vol. 47, No. 3, July 24, 2024
A person who previously held and canceled a permit who wishes
				  to re-engage in business shall apply to the department for a new permit and
				  file any previously unfiled tax returns. Upon receipt of the proper clearance
				  for previous tax returns, a new permit may be issued if the relevant persons
				  described in Iowa Code section
				  423.36 are not substantially
				  delinquent in paying any tax due that is administered by the department.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.5 - Permit Not Transferable-sale of Business

Current through Register Vol. 47, No. 3, July 24, 2024
Permits shall not be transferable. The owner of a business
				  holding a permit that sells the business shall cancel the permit, and the
				  purchaser of the business shall apply for a new permit in the purchaser's own
				  name.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.6 - Change of Location

Current through Register Vol. 47, No. 3, July 24, 2024
A business changing its location shall cancel its original
				  permit and apply for a new permit.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.6 - Change of Location

Current through Register Vol. 47, No. 3, July 24, 2024
A business changing its location within the same county shall
				  update its address with the department via GovConnectIowa or the form
				  prescribed by the department. A business changing its location outside of the
				  same county shall cancel its original permit and apply for a new permit. If a
				  business does not have a stationary location, the business shall report its
				  mailing address as its location.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.7 - Change of Ownership

Current through Register Vol. 47, No. 3, July 24, 2024
A retailer changing its business entity shall apply for a new
				  permit under the name of the new entity. This includes but is not limited to
				  such entity changes as proprietorship to partnership, partnership to
				  corporation, or any combination thereof.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.7 - Change of Ownership or Business Organization

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Change of business
				entity.
A retailer changing its business entity shall apply for a new
				permit under the name of the new entity. This includes but is not limited to
				such entity changes as proprietorship to partnership, partnership to
				corporation, or any combination thereof.
(2)
Change of ownership.
A
				business that changes ownership shall cancel its permit and reapply with the
				new federal employer identification number (FEIN).
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.8 - Change of Legal or Operating Name of a Business

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Change to legal name.
A retailer changing its legal name but
				maintaining its ownership may continue to use its existing sales and use tax
				permit. The retailer shall notify the department of the change in legal name
				and shall provide legal documentation proving the change in name before the
				department will change the legal name for the permit.
(2)
Change to operating
				name.
A retailer changing its operating, or "doing business as," name
				may continue using its existing sales and use tax permit. The retailer shall
				notify the department of the change in operating name. No documentation is
				required for the department to update the operating name associated with the
				permit.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.8 - Change of Legal or Operating Name of a Business

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Change to legal name.
A
				retailer changing its legal name but maintaining its ownership may continue to
				use its existing sales and use tax permit. The retailer shall notify the
				department of the change in legal name and shall provide any form of
				documentation requested by the department proving the change in name before the
				department will change the legal name for the permit.
(2)
Change to operating
				name.
A retailer changing its operating, or "doing business as," name
				may continue using its existing sales and use tax permit. The retailer shall
				notify the department of the change in operating name. The department may
				require any documentation to update the operating name associated with the
				permit.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.9 - Trustees, Receivers, Executors and Administrators

Current through Register Vol. 47, No. 3, July 24, 2024
By virtue of their appointment, trustees, receivers,
				  executors and administrators who continue to operate, manage or control a
				  business involving the sale of tangible personal property, specified digital
				  products, or taxable services or engage in liquidating the assets of a business
				  by means of sales made in the usual course of trade shall collect and remit tax
				  on inventory and noninventory items. A permit of a ward, decedent, cestui que
				  trust, bankrupt, assignor or debtor for whom a receiver has been appointed,
				  which is valid at the time a fiduciary relation is created, shall continue to
				  be a valid permit for the fiduciary to continue the business for a reasonable
				  time or to close out the business for the purpose of settling an estate or
				  terminating or liquidating a trust.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.9 - Trustees, Receivers, Executors and Administrators

Current through Register Vol. 47, No. 3, July 24, 2024
By virtue of their appointment, trustees, receivers,
				  executors and administrators who continue to operate, manage or control a
				  business involving the sale of tangible personal property, specified digital
				  products, or taxable services or engage in liquidating the assets of a business
				  by means of sales made in the usual course of trade shall collect and remit tax
				  on inventory and non-inventory items. A permit of a ward, decedent, cestui que
				  trust, bankrupt, assignor or debtor for whom a receiver has been appointed,
				  which is valid at the time a fiduciary relation is created, shall continue to
				  be a valid permit for the fiduciary to continue the business for a reasonable
				  time or to close out the business for the purpose of settling an estate or
				  terminating or liquidating a trust or receivership.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.10 - Substantially Delinquent Tax-denial of Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Substantial delinquency of
				tax.
a.
Applicant
				identity.
The department may deny a permit to any applicant who is, at
				the time of application, substantially delinquent in paying any tax due which
				is administered by the department or the interest or penalty on the tax. If the
				applicant is a partnership, a permit may be denied if a partner is
				substantially delinquent in paying any tax, penalty, or interest regardless of
				whether the tax is in any way a liability of or associated with the
				partnership. If an applicant for a permit is a corporation, the department may
				deny the applicant a permit if any officer with a substantial legal or
				equitable interest in the ownership of the corporation owes any delinquent tax,
				penalty, or interest of the applicant corporation. In this latter instance, the
				corporation must initially owe the delinquent tax, penalty, or interest and the
				officer must be personally and secondarily liable for the tax. This is in
				contrast to the situation regarding a partnership.
b.
Tax administered by the
				department.
The local option sales tax is a tax administered by the
				department. Local vehicle; property, whether imposed on centrally assessed
				property or not; beer and liquor; and insurance premium taxes are nonexclusive
				examples of taxes which are not administered by the department.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.10 - Substantially Delinquent Tax-denial of Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Substantial delinquency
				factors.
For purposes of Iowa Code section
				423.36, the department will
				consider the following nonexclusive factors when considering whether an
				applicant is substantially delinquent in paying a tax such that a permit
				application will be denied:
a. The amount of
				tax delinquent.
b. The number of
				filing periods for which a tax remains due and unpaid.
c. The length of time a tax has been
				unpaid.
d. The amount of tax,
				interest, or penalty owed in relation to the applicant's total financial
				resources.
e. Additional factors,
				which may be considered based on the specific facts and circumstances of each
				application.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.11 - Substantially Delinquent Tax-revocation of Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Substantial delinquency of tax.
The department may revoke a
				permit if the permit holder has become substantially delinquent in paying any
				tax which is administered by the department or the interest or penalty on the
				tax. If the person holding a permit is a corporation, the department may revoke
				the permit if any officer with a substantial legal or equitable interest in the
				ownership of the corporation owes any delinquent tax, penalty, or interest of
				the permit-holding corporation. In this latter instance, the corporation must
				initially owe the delinquent tax, penalty, or interest and the officer must be
				personally and secondarily liable for the tax. If the permit holder is a
				partnership, a permit cannot be revoked for a partner's failure to pay a tax
				which is not a liability of the partnership. This is in contrast to the
				situation regarding an application for a permit. Rule 701-201.10 (423) contains
				characterizations of the terms "tax administered by the department" and
				"substantially delinquent" and a description of some of the factors that the
				department will use in determining whether substantial delinquency will or will
				not result in the revocation of a permit.
(2)
Child support
				noncompliance.
A revoked permit will not be reinstated if the
				department has received a certificate of noncompliance from the child support
				recovery unit in regard to the permit holder who is an individual requesting
				reinstatement, until the unit furnishes the department with a withdrawal of the
				certificate of noncompliance.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.11 - Substantially Delinquent Tax-revocation of Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Substantial delinquency of tax.
The department may revoke a
				permit if the permit holder has become substantially delinquent in paying any
				tax that is administered by the department or the interest or penalty on the
				tax. The department will consider the nonexclusive factors set forth in subrule
				201.10(1) to determine whether there is a substantial delinquency.
(2)
Child support
				noncompliance.
The holder of a revoked permit will not be permitted to
				obtain a new permit if the department has received a certificate of
				noncompliance from the child support recovery unit in regard to the permit
				holder who is an individual requesting reinstatement until the unit furnishes
				the department with a withdrawal of the certificate of noncompliance. The
				department will not revoke a permit from an entity if the department has
				received a certificate of noncompliance from the child support recovery unit in
				regard to an individual who is an owner or officer of the entity.
This rule is intended to implement Iowa Code section
				  423.36.
Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 201 - Sales and Use Tax Permits › Rule 701-201.12 - Reinstatement of Revoked Permit

Current through Register Vol. 47, No. 3, July 24, 2024
(1) A revoked permit shall be reinstated only
				on such terms and conditions as the case may warrant. Terms and conditions
				include payment of any tax liability that may be due to the department. Rule
				701-201.11 (423) includes a description of the circumstances under which
				nonpayment of taxes may lead to revocation of a permit.
(2) Pursuant to the director's statutory
				authority in Iowa Code section
				423.36(6)
				 to restore licenses after a revocation, the
				director has determined that upon the initial revocation of a sales and use tax
				permit, the permit holder will be required to pay all delinquent sales tax
				liabilities, to file returns, and to post a bond and to refrain from taxable
				occurrences under Iowa Code section
				423.2 as required by
				the director prior to the reinstatement or issuance of a new sales tax
				permit.
(3) As set forth above, the
				director may impose a waiting period during which the permit holder must
				refrain from taxable occurrences pursuant to the penalties of Iowa Code section
				423.40, not to exceed 90 days, to restore a permit or issue a new permit after
				a revocation. The department may require a sworn affidavit, subject to the
				penalties of perjury, stating that the permit holder has fulfilled all
				requirements of said order of revocation, and stating the dates on which the
				permit holder refrained from taxable occurrences.
(4) Each of the following situations will be
				considered one offense, for the purpose of determining the waiting period to
				reinstate a revoked permit or issue a new permit after a revocation unless
				otherwise noted.
a. Failure to post a bond as
				required.
b. Failure to file a
				return timely.
c. Failure to pay
				tax timely (including dishonored checks, failure to pay, and late
				payments).
d. Failure to file a
				return and pay tax shown on the return timely (counts as two
				offenses).