Iowa Administrative Code

one product in order to purchase another. This prohibition includes combination sales if one or more products may be purchased only in combination with other products and not individually. However, an industry member is not prohibited from selling at a special combination price, …

1003.22(1) Implied or express contracts. a. Any contract or agreement, written or unwritten, that has the effect of requiring the retailer to purchase alcoholic liquor, wine, or beer from the industry member beyond a single sales transaction is prohibited, except as provided in p…

retailer free trips, bonuses or prizes based on sales of the industry member’s alcoholic beverages products. This rule is intended to implement Iowa Code section 123.186. [ARC 9088C, IAB 4/2/25, effective 5/7/25] PART VI The rules in this part specify sales arrangements that are …

wine, or beer to a retailer on consignment. Consignment means a sale under which the retailer is not obligated to pay for the alcoholic liquor, wine, or beer, until the product is sold by the retailer. This rule is intended to implement Iowa Code section 123.186. [ARC 9088C, IAB …

return of alcoholic liquor, wine, and beer for ordinary and usual commercial reasons but is not obligated to do so. 1003.25(1) Ordinary and usual commercial reasons for exchanges and returns. a. Defective products. (1) Products that are unmarketable because of product deteriorati…

the burden of demonstrating compliance with the lawful requirements for retention of the license or permit or certificate of compliance shall be placed on the licensee, permittee, or certificate of compliance holder. [ARC 9088C, IAB 4/2/25, effective 5/7/25] This rule is intended…

apparel. 1003.3(1) Retailer advertising utensils. a. An industry member may supply, give, or sell retailer advertising utensils that are primarily valuable as point-of-sale advertising intended for use on the premises of the retail establishment. Such materials include but are no…

1003.4(1) Disposable beer or wine glassware. a. An industry member engaged in the manufacturing or wholesaling of beer or wine may sell disposable glassware (including foam, paper and one-use plastic cups) to a retailer. b. An industry member engaged in the manufacturing or whole…

1003.5(1) Tapping accessories. a. An industry member may sell tapping accessories, identified in rule 701—1003.1(123), and carbon dioxide to a retailer at not less than the industry member’s laid-in cost. b. An industry member may install tapping accessories at a retail establish…

1003.6(1) Restrictions. a. The amount of product served per person during a tasting shall be limited to the following: (1) No more than two one-half-of-one-fluid-ounce tastes of any brand of alcoholic liquor. (2) No more than two one-fluid-ounce tastes of any brand of wine. (3) N…

1003.7(1) Conditions. An industry member may give product to a retailer who has not purchased the brand from that industry member within the preceding 12 months. 1003.7(2) Quantity. Product given to a retailer shall not exceed the following amounts within a calendar year. a. Thre…

1003.8(1) Advertising. Trade spending shall be unannounced and unpublicized. 1003.8(2) Quantity. The industry member shall be limited to purchasing one round of alcoholic beverages or nonalcoholic beverages for patrons of an on-premises retailer. 1003.8(3) Payment. The industry m…

that is offered to other retailers in the market area, even though the retailer declines to reduce the price to the consumer during the discount period, or to advertise the industry member’s product during the promotion period. This rule is intended to implement Iowa Code section…

437A.3(30), shall file a true and accurate return with the director. The return shall include all of the information prescribed in Iowa Code sections 437A.8(1)“a” through “f” and any other information or schedules requested by the director. The return shall be signed by an office…

should require proof of the identity of persons 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. [Editorial change: IAC Supplement 11…

the right to examine or cause to be examined the books, papers, records, memoranda or documents of a taxpayer for the purpose of verifying the correctness of a tax return filed, of information presented, or for estimating the tax liability of a taxpayer. When a taxpayer fails or …

to receive any payment of replacement tax. Therefore, taxpayers should never pay any replacement tax to the director or the state of Iowa. All payments of replacement tax are to be made to the appropriate county treasurer. 101.12(1) A person in possession of a renewable energy ta…

to the director, deputies, auditors, and present or former officers and employees of the department. Disclosure of the kilowatt-hours of electricity or therms of natural gas delivered by a taxpayer in a competitive service area disclosed on a tax return, return information, or in…

director. The return shall include all of the information prescribed in Iowa Code section 437A.21 and any other information or schedules requested by the director. The return shall be signed by an officer or other person duly authorized by the taxpayer and must be certified as co…

before March 31 following the tax year. There is no authority for the director to grant an extension of time to file a return. Therefore, any return which is not filed on or before March 31 following the tax year is untimely. When the due date falls on a Saturday, Sunday, or holi…

reference. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]

property tax return shall accompany the filing of the return. All checks shall be made payable to the Iowa Department of Revenue. Failure to pay the tax required to be shown due on the tax return by the due date shall render the tax delinquent. [ARC 5712C, IAB 6/16/21, effective …

herein by reference. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]

101.19(1) Notice of adjustments. Replacement tax subrule 101.6(1) is incorporated herein by reference. 101.19(2) Notice of assessment. If, after following the procedure outlined in 101.6(1)“b,” no agreement is reached and the person does not pay the amount determined to be correc…

before March 31 following the tax year. There is no authority for the director to grant an extension of time to file a return. Therefore, any return which is not filed on or before March 31 following the tax year is untimely. A taxpayer whose replacement tax liability before cred…

incorporated herein by reference. No credit or refund of taxes alleged to be unconstitutional shall be allowed if such taxes were not paid under written protest which specifies the particulars of the alleged unconstitutionality. [Editorial change: IAC Supplement 11/2/22; Editoria…

the statewide property tax. [ARC 0251C, IAB 8/8/12, effective 9/12/12; Editorial change: IAC Supplement 11/2/22; ARC 7192C, IAB 12/13/23, effective 1/17/24]

101.22(1) Records required. The records required in this rule must be made available for examination upon request by the director or the director’s authorized representative. The records must include all of those which would support the entries required to be made on the tax retu…

reference. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23]

reference. [Editorial change: IAC Supplement 11/2/22; Editorial change: IAC Supplement 10/18/23] These rules are intended to implement Iowa Code chapter 437A as amended by 2007 Iowa Acts, Senate File 278. [Filed 9/3/99, Notice 7/28/99—published 9/22/99, effective 10/27/99] [Filed…

department. Taxpayers not supplied with the proper forms shall make application for same to the department in ample time to have their returns made, verified and filed on or before the due date. Each taxpayer shall carefully prepare the taxpayer’s return so as to fully and clearl…

return with the director. Payment of tax shall never be made to the director or the state of Iowa. Payment of the proper amount of tax due shall be made to the appropriate county treasurer upon notification by the county treasurer to the taxpayer of the taxpayer’s replacement tax…

101.5(1) The director has three years after a return is filed to determine the tax due if the return is found to be incorrect and to give notice to the taxpayer of the determination. This three-year statute of limitations does not apply in the instances specified in 101.5(2). 101…

101.6(1) Notice of adjustments. a. An agent, auditor, clerk, or employee of the department, designated by the director to examine returns and make audits, who discovers discrepancies in returns or learns that items subject to tax may not have been listed or included as taxable, i…

101.7(1) A claim for refund of replacement tax may be made on a form obtainable from the department. All claims for refund should be filed with the director, and not with the county treasurer. In the case of a refund claim filed by an agent or representative of the taxpayer, a po…

replacement tax. In the event that the taxpayer files a request for abatement, the appropriate county treasurer shall be notified. The department’s decision on the abatement request shall be sent to the taxpayer and the appropriate county treasurer. [ARC 0251C, IAB 8/8/12, effect…

101.9(1) Records required. The records required in this rule must be made available for examination upon request by the director or the director’s authorized representative. The records must include all of those which would support the entries required to be made on the tax retur…

102.1(1) Responsibility of assessors. All real estate subject to assessment by city and county assessors shall be classified as provided in this rule. It shall be the responsibility of city and county assessors to determine the proper classification of real estate. There can be o…

102.10(1) Basic data. Basic data shall be that submitted to the department of revenue by county recorders and city and county assessors on forms prescribed and provided by the department, information furnished by parties to real estate transactions, and information obtained by fi…

102.11(1) Commencing in 1977 and every two years thereafter, the department of revenue shall order the equalization of the levels of assessment of each class of property as provided in rule 701—102.12(441) by adding to or deducting from the valuation of each class of property, as…

102.12(1) Agricultural real estate. a. Use of income capitalization study. The equalized valuation of agricultural realty shall be based upon its productivity and net earning capacity and shall be determined in accordance with the provisions of this subrule. Data used shall perta…

each county auditor, a tentative equalization notice providing for proposed percentage adjustments to the aggregate valuations of classes of property as set forth in rule 701—102.12(441) shall be mailed to the county auditor whose valuations are proposed to be adjusted. The tenta…

102.14(1) Protests. Written or oral protest against the proposed percentage adjustments as set forth in the tentative equalization notice issued by the department of revenue shall be made only on behalf of the affected assessing jurisdiction. The protests shall be made only by of…

102.15(1) Issuance of final equalization order. After the tentative equalization notice has been issued and an opportunity for a hearing described in rule 701—102.14(441) has been afforded, the department of revenue shall issue a final equalization order by mail to the county aud…

102.16(1) Application for permission to use an alternative method. a. A request by an assessing jurisdiction for permission to use an alternative method of applying the final equalization order must be made in writing to the department of revenue within ten days from the date the…

102.17(1) Grounds for protest. The only ground for protesting to the local board of review reconvened in special session pursuant to Iowa Code section 441.49 is that the application of the department’s final equalization order results in a value greater than that permitted under …

should be construed as prohibiting the exercise of honest judgment, as provided by law, by the assessors and local boards of review in matters pertaining to valuing and assessing of individual properties within their respective jurisdictions. This rule is intended to implement Io…

102.19(1) Establishment and abolition of office. a. As referred to in Iowa Code section 441.1, the term “federal census” includes any special census conducted by the Bureau of the Census of the U.S. Department of Commerce as well as the Bureau’s decennial census. b. Within 60 day…

102.2(1) Responsibility of assessor. The valuation of real estate as established by city and county assessors shall be the actual value of the real estate as of January 1 of the year in which the assessment is made. New parcels of real estate created by the division of existing p…

102.20(1) Membership. a. Occupation of members. One member of the county board of review must be actively engaged in farming as that member’s primary occupation. However, it is not necessary for a board of review to have as a member one licensed real estate broker and one license…