Iowa Administrative Code

260.10(1) Revocation. Iowa Code section 452A.19(1) provides the circumstances under which a refund permit may be revoked. 260.10(2) Waiting period for reissuance. If a permit is revoked for reasons provided in Iowa Code section 452A.19(1), the permit will not be reissued for a pe…

260.11(1) Tax credit in lieu of refund permit. A person or corporation may claim the refund allowable under Iowa Code section 452A.17(2) as an income tax credit rather than apply for a refund permit. 260.11(2) Cancellation of refund permit. If a person or corporation holds a refu…

260.12(1) Generally. Refunds of the fuel tax paid on sales of fuel will be reduced by any applicable sales or use tax. Iowa Code section 423.3(56) and rule 701—218.11(423) provide more information on the exemption from sales or use tax when the fuel tax has been imposed and paid.…

260.14(1) Generally. Each terminal and nonterminal storage facility operating in Iowa must file a monthly inventory report with the department. 260.14(2) Report information. The report shall include, but not be limited to, the following information: a. Name and license number of …

260.15(1) Generally. The reports required under Iowa Code section 452A.15(1) are to be filed by railroad carriers, common carriers, contract carriers, distributors transporting fuel for others, and anyone else transporting fuel from without the state and unloading it at other tha…

required to be issued, carried, retained, or submitted by these rules, it shall contain the following information: 1. Name and address of the refinery, terminal, ethanol plant, biodiesel plant or point of origin. 2. Date of withdrawal or import. 3. Name of the shipper-supplier-co…

260.2(1) Exported fuel. Motor fuel or undyed special fuel sold for export or exported from this state to another state, territory, or foreign country is exempt from the excise tax. a. The fuel is deemed sold for export or exported only if the bill of lading or manifest indicates …

260.3(1) Generally. A person who blends ethanol blended gasoline or biodiesel blended fuel at a nonterminal location must: a. Obtain a blender’s license. Blending ethanol with gasoline, or blending biodiesel with petrodiesel, may result in additional tax due or an allowable refun…

260.4(1) Supplier—nexus. a. Determination of tax liability amount. The fuel tax liability for a supplier is computed by multiplying the per gallon fuel tax rate by the total number of invoiced gallons of motor fuel or undyed special fuel withdrawn from the terminal by the supplie…

allowance of 1.6 percent of the motor fuel gallonage and 0.7 percent of the undyed special fuel gallonage removed from the terminal during the reporting period. The distributor purchasing the fuel from the supplier is entitled to 1.2 percent of the motor fuel distribution allowan…

260.6(1) Generally. A licensed supplier who is unable to recover the tax from an eligible purchaser or end user is not liable for the tax and may credit the amount of unpaid tax against a later remittance of tax. 260.6(2) Qualification for credit. a. To qualify for the credit, th…

as identified in Iowa Code section 452A.17. Iowa Code section 452A.17(1)“a” contains the complete list of allowable refunds. 260.7(1) Federal government. For fuel sold to the United States or to any agency or instrumentality of the United States, the tax is subject to refund rega…

260.8(1) Generally. Only claimants holding a refund permit may receive refunds. 260.8(2) Proof of claim. a. Exempt purpose. Requests for refunds for fuel used for an exempt purpose should include the following information: (1) Refund permit number, (2) Type of fuel, (3) Total num…

260.9(1) Generally. To obtain the refund provided for in Iowa Code chapter 452A and rule 701—260.7(452A), the claimant must have an active refund permit. 260.9(2) Application. The application for a refund permit is provided by the department and will contain, but not be limited t…

261.1(1) For the purpose of this chapter, terms have the same meaning as provided in Iowa Code sections 452A.2 and 452A.57 and rule 701—259.1(452A). Additionally, the following definitions apply: “C.N.G.” means compressed natural gas. “Invoiced gallons” means gross gallons as sho…

261.10(1) Certificate use. a. If L.P.G. is dispensed from metered highway storage for other than highway purposes, an exemption certificate must be completed by the seller and signed by the purchaser. b. The dealer or user must retain completed exemption certificates. c. Certific…

contract with public schools to transport pupils or regional transit systems. 261.11(1) Exempt sales. a. If L.P.G. is sold to the state of Iowa, its agencies, a political subdivision of the state, or a regional transit system for public use, or a use specified in Iowa Code sectio…

261.12(1) Availability. Refunds of taxes paid on L.P.G., C.N.G., or hydrogen used for other than highway use are available if the tax has been paid. 261.12(2) Refund process. a. To qualify for a refund, all of the following need to be met: (1) The special fuel was used for a purp…

261.13(1) Notice. The department must be notified within 24 hours when the seal of any sealed meter is broken. The reason for the breakage does not affect this notification requirement. 261.13(2) Content of notice. Notice must contain but is not limited to the following informati…

261.14(1) Generally. The records required to be prepared and kept by special fuel dealers and users under Iowa Code section 452A.10 and 701—subrule 259.3(5) must be maintained at the location that appears on the license unless the licensee keeps the records at a central location …

261.2(1) Attachment of tax. a. L.P.G. The excise tax on L.P.G. attaches when the special fuel is placed in a fuel supply tank of a motor vehicle. b. C.N.G., L.N.G., and hydrogen. The excise tax on C.N.G. and L.N.G. attaches at the time of delivery into equipment for compressing t…

tank of a motor vehicle. 261.3(1) Generally. The only persons authorized to place L.P.G., L.N.G., C.N.G., or hydrogen into the fuel supply tank of a motor vehicle are: licensed L.P.G., L.N.G., C.N.G., or hydrogen dealers, or licensed L.P.G., L.N.G., C.N.G., or hydrogen users. 261…

hydrogen user or dealer, a person must file with the department a completed application form for the appropriate license. A separate license is required for each place of business or location where L.P.G., L.N.G., C.N.G., or hydrogen is regularly delivered or placed into the fuel…

261.5(1) Location pumps. a. Criteria. In order for the department to grant a L.P.G, L.N.G, C.N.G, or hydrogen dealer or user license, all pumps designed to fuel motor vehicles at a location must be: (1) Metered, (2) Inspected, (3) Tested for accuracy, (4) Sealed, and (5) Licensed…

261.6(1) Place of business or location. A single license is required for each separate place of business or location where L.P.G., L.N.G., C.N.G., or hydrogen is delivered into the fuel supply tank of a motor vehicle. a. All dealer or user operations at that location will be cond…

261.7(1) Generally. An L.P.G., L.N.G., C.N.G., or hydrogen dealer’s license or user’s license cannot be assigned. 261.7(2) Situations considered assignments. The following is a nonexclusive list of situations that will be considered an assignment and therefore require an applicat…

261.8(1) If a person is operating as an L.P.G. dealer’s or user’s licensee and also makes bulk sales for nonhighway use, the licensee must maintain separate storage for bulk sales and sales for highway use. 261.8(2) If any amount of L.P.G. in a storage facility is used directly f…

261.9(1) Generally. If a person is operating as an L.P.G. dealer’s or user’s licensee, L.P.G. may be dispensed for bulk nontaxable sales and for taxable highway sales from the same storage if, and only if, the following requirements are complied with: a. All pumps that are of suc…

sales or use tax on exempt electric fuel sales. 262.6(3) International Fuel Tax Agreement refunds not impacted. This refund process is separate and independent from any refund process authorized under 761—Chapter 505 related to the International Fuel Tax Agreement. This rule is i…

262.1(1) Definitions. For the purpose of this chapter, terms have the same meaning as provided in Iowa Code sections 452A.2 and 452A.40 and rule 701—259.1(452A). 262.1(2) Applicability of other rules. All rules in 701—Chapters 259 and 260 apply if not specifically stated in this …

holder regardless of whether the licensed electric fuel dealer or licensed electric fuel user sells the fuel or gives the fuel to customers for no charge. This tax shall be calculated based on the kilowatt-hours of electric fuel delivered. This rule is intended to implement Iowa …

262.3(1) License requirements. a. License required. A person shall not sell or dispense electric fuel within this state at a location other than a residence or otherwise act as a licensed electric fuel dealer or user without a license. The holder of an electric fuel user’s licens…

262.4(1) Required information on returns. Licensed dealers and users of electric fuel must file with the department a biannual electric fuel excise tax return. For each location where electric fuel is placed into the battery or other storage device of an electric vehicle, the ret…

262.5(1) Reporting of kilowatt-hours. a. Licensed dealers and users may rely upon the following methods to determine kilowatt-hours sold for reporting on a return: (1) Electric meters that measure only electricity sold as electric fuel. (2) Software included in a charging station…

262.6(1) Filing of refund claim. Taxpayers seeking to claim a refund of electric fuel tax must obtain a refund permit pursuant to Iowa Code section 452A.44. Because returns will be filed and tax paid on a biannual basis, refund claims may be filed and will only be processed on a …

262.7(1) If electric fuel is sold or dispensed for a nontaxable purpose, the purchaser may complete and provide an exemption certificate produced by the department to the license holder. The certificate is to be retained by the license holder consistent with Iowa Code section 452…

subpoena records of a public or private utility company to the extent permitted by Iowa Code section 421.17(32). 27.1(1) Definitions. “Reasonable efforts,” for purposes of Iowa Code section 421.17(32), will be considered complete when the department has attempted to reach the ind…

27.2(1) 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 …

necessary, as follows: 1. The director may issue an announcement 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 may release to …

270.1(1) Incorporation of definitions. To the extent it is consistent with Iowa Code chapter 423B 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 chapter 423B and rule 701—200.1(423). 270.1(2) Chapte…

utilized by the department, all payments received will be applied to satisfy state sales tax and local option sales and services tax, which include tax, penalty and interest. Application of payments received with the tax return and any subsequent payments received will be applied…

Particular difficulties exist in calculating the amount of local option sales tax due for sales occurring on an excursion gambling boat sailing into and out of jurisdictions imposing the local option sales tax. Ordinarily, whether local option sales tax is payable to a particular…

describes notification and other requirements as related to the department. More information on election forms and instructions can be found in 721—Chapter 21. 270.2(1) Notice to the department. Within ten days of the election at which a majority of those voting on the question o…

270.3(1) Generally. The department is charged with the administration of the tax, once imposed, and must administer the tax as nearly as possible in conjunction with the administration of the state sales tax. 270.3(2) Incorporation of 701—Chapter 11. Except as otherwise stated in…

270.4(1) Incorporation of 701—Chapter 202. Except as otherwise stated in this chapter, the requirements of 701—Chapter 202 apply to retailers required to collect local option tax in the same manner as those requirements apply to all sellers and retailers making sales subject to s…

701—Chapter 201 apply to retailers required to collect local option 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 423B.6. [ARC 7623C, IAB 2/7/24, effe…

Iowa Code chapter 423 are subject to local option sales and services tax. There is no local option use tax. 270.6(1) Sourcing. The general sourcing rules described in Iowa Code section 423.15 and 701—Chapter 205 are used to determine whether a sale is subject to local option taxe…

use tax. The local option sales and services tax is imposed upon the same basis as the Iowa state sales and services tax, with the following exceptions: 1. Local option tax is not imposed on the sales price from the sale of tangible personal property and services that are exclude…

270.8(1) County-imposed local sales and services tax; division of funds from accounts. Division of the amount from each county’s account to be distributed is done with these steps. a. The total amount in the county’s account to be distributed is first divided into two parts. One …

department is unknown. If the director is unable to determine from which county local option sales tax was collected, that local option sales tax shall be allocated among the various counties in which local option sales and services tax is imposed according to the following proce…