Notice of Intended Action

Device excise tax, ch 235

Revenue Department

Closed For Comments

This notice is now closed for comments. Collection of comments closed on 10/7/2025.

Official Document

The official published PDF of this document is available from the Iowa General Assembly’s Administrative Rules page.

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View the Iowa Administrative Bulletin for 9/17/2025.

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Administrative Rule References

The following administrative rule references were added to this document. You may click a reference to view related notices.

Rule 701-201.10 Rule 701-235.1 Rule 701-235.10 Rule 701-235.2 Rule 701-235.3 Rule 701-235.3(1) Rule 701-235.4 Rule 701-235.5 Rule 701-235.6 Rule 701-235.6(3) Rule 701-235.7 Rule 701-235.8 Rule 701-235.9

Keywords

The following keywords and tags were added to this document. You may click a keyword to view related notices.

Administrative procedure for permit suspensions and revocations Age restriction Age verification Applicable dates Applications for permits in general Approval of permit application Attachment of tax Change of legal or operating name of a business Change of location Changes of ownership, business structure, and business name Collection and remittance Definitions Delinquency of tax, penalty, or interest Delivery sale requirements Device Device delivery sale permits Device excise tax Device excise tax remittance Device excise tax return filing Device retailer and device delivery sale permits Device retailer permits Device retailers; age verification; display and entry Devices Display Due date Due dates, weekends, and holidays Electronic filing Examples Examples of records Failure to timely file Federal or state law Filing returns and reports; payment of tax Incorporation of Iowa Code chapter 423 and 701—Chapter 202 Invoice forms Labels No proration or refund of permit fees Notice and hearing Other required information Permit applications, approvals, and denials Permit cancellation, suspension, and revocation Purpose Purpose; definitions Records retention generally Records; invoices Reporting device excise taxes Required reporting method Requirements Revocation by a local jurisdiction Revocation for child support violations Sales through vending machines prohibited Signature Verification of recipient’s age Waiting period
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