Iowa State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Iowa, with full citations and the original source on every page.
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Must the City of Ames collect Iowa sales tax on mandatory residential recycling collection?
No. Iowa held that Ames's program was exempt because Aspen Waste would collect and manage recyclable materials that residents had already separated from solid waste.
Must a parking-garage manager collect Iowa sales tax when it operates the owner's garage as the owner's agent?
Yes, if the owner must collect it. Parking was a taxable service, and Keck Parking was not the retailer but had to collect and remit tax in its capacity as FHLB's agent. The order did not decide wheth…
Did Curative's temporary medical staffing arrangement create a taxable Iowa private-employment-agency service?
No, on these facts. Curative generally fit Iowa's private-employment-agency definition, but it employed the temporary medical worker itself and therefore did not place that worker into employment with…
Is commercial-kitchen exhaust-hood cleaning taxable in Iowa?
No. Summit's specialized cleaning of grease and debris from commercial-kitchen exhaust hoods and fire-suppression systems did not fit any taxable service the Department analyzed. Performing it on real…
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These are official tax letter rulings and advisory opinions issued by Iowa's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.