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ARC 4955C

  • Global intangible low tax income; apportionment of investment income, 54.2, 59.28(2)“p”
  • Published on 2/26/2020
  • 113 Views
  • Adopted and Filed

ARC 4942C

ARC 4916C

  • Sales tax exemption for manufacturers—exclusion of persons primarily engaged in listed activities, 230.15(4)“c”
  • Published on 2/12/2020
  • 175 Views , 0 Comments
  • Notice of Intended Action

ARC 4915C

  • Sales and use tax exemption for grain bins, 226.19(4), 226.20
  • Published on 2/12/2020
  • 194 Views , 0 Comments
  • Notice of Intended Action

ARC 4843C

  • Global intangible low tax income; apportionment of investment income, 54.2, 59.28(2)“p”
  • Published on 1/1/2020
  • 398 Views , 0 Comments
  • Notice of Intended Action

ARC 4679C

  • Resale and processing exemptions—commercial enterprises, 225.8
  • Published on 9/25/2019
  • 375 Views
  • Adopted and Filed

ARC 4678C

  • Electronic filing of W-2 and 1099 forms—tax withheld, filing deadline, 46.3(3)
  • Published on 9/25/2019
  • 320 Views
  • Adopted and Filed

ARC 4644C

  • Remote sales and marketplace sales, ch 215
  • Published on 8/28/2019
  • 494 Views
  • Adopted and Filed

ARC 4643C

  • Sourcing of taxable services, 26.17(3), 223.2
  • Published on 8/28/2019
  • 361 Views
  • Adopted and Filed

ARC 4614C

  • Determination of net income—like-kind exchanges of personal property, 40.83, 53.27, 59.10
  • Published on 8/14/2019
  • 385 Views
  • Adopted and Filed

ARC 4585C

  • Excise tax rate on motor fuels, 68.2(1)
  • Published on 7/31/2019
  • 383 Views
  • Adopted and Filed

ARC 4562C

  • Resale and processing exemptions—commercial enterprises, 225.8
  • Published on 7/31/2019
  • 457 Views , 0 Comments
  • Notice of Intended Action

ARC 4561C

  • Electronic filing of W-2 and 1099 forms—tax withheld from employees, filing deadline, 46.3(3)
  • Published on 7/31/2019
  • 467 Views , 0 Comments
  • Notice of Intended Action

ARC 4535C

  • Remote sales and marketplace sales, ch 215
  • Published on 7/3/2019
  • 628 Views , 0 Comments
  • Amended Notice of Intended Action

ARC 4523C

ARC 4517C

  • Section 179 expensing, 40.65, 53.23, 59.24
  • Published on 6/19/2019
  • 427 Views
  • Adopted and Filed

ARC 4516C

  • Iowa educational savings plan trust; Iowa ABLE savings plan trust, 40.53, 40.81
  • Published on 6/19/2019
  • 419 Views
  • Adopted and Filed

ARC 4500C

  • Determination of net income—like-kind exchanges of personal property, 40.82, 53.27, 59.25
  • Published on 6/19/2019
  • 506 Views , 0 Comments
  • Notice of Intended Action

ARC 4466C

  • Assessor or deputy assessor continuing education, 124.3
  • Published on 5/22/2019
  • 481 Views
  • Adopted and Filed

ARC 4460C

  • Taxable sales—services treated as sales of tangible personal property, prepaid merchandise cards, photograph and retouching services, 16.51, 16.52, 26.17
  • Published on 5/22/2019
  • 461 Views
  • Adopted and Filed

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