Iowa Tax Research Library
Help
Click on the links below for answers to frequently asked que
stions.
How do I use the Library?
The Iowa Tax Research Library contains tax law, administrative rules, tax policy and court cases from the Iowa Department of Revenue archives.
Use the library to search for information:
- by subject (best done with the Basic Search),
- by tax type (best done using the Table of Contents or the Advanced Search),
- by document type (best done using the Advanced Search),
- or find a specific document in the Library (using the GO TO Search).
Links are provided to statutes and administrative rules when these are referenced within tax policy documents. The statutes within the Library have been updated to include the enactments of the 2008 legislative session.
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What information is available in the Library?
The research Library contains tax-related Court Decisions, Rulings, Statutes and other information from the Department of Revenue archives. Administrative Rules are provided by the Iowa General Assembly. The
statutes within the Library have been updated to include the enactments of the 2008 legislative session.
Rulings consist of tax policy documents such as Letters of Findings, Memorandums, Policy Letters, Protest Letters and Attorney General Opinions. These documents may include references and links to tax-related statutes and administrative rules.
Personal Information Removed
Taxpayers' names and addresses have been removed from Rulings in the Library. A black bar replaces this information in most Policy Letters. Protest Letters and Attorney General Opinions are legal documents and may include taxpayer names.
Updates
The Library is updated weekly. Rulings and cases are added at any time during the year. Statutes are updated annually following the official release of the most current version of the Code of Iowa. Administrative rules may be updated at any time over the course of a year, and will be included with other weekly updates when they occur.
Tax Types
Information on these types of taxes is included in the Iowa Tax Research Library:
Automobile Rental Excise
Cigarette and Tobacco
Corporation
Drug Stamp
Elderly Credit (Rent Reimbursement)
Environmental Protection Charge
Equipment
Franchise (Financial Institutions)
General Administrative Provisions
Hotel/Motel
Individual Income
Inheritance and Estate
Local Option Sales Tax
Motor Fuel
Property Tax
Sales and Use
School Infrastructure Local Option
Withholding
How does the search work?
This Library offers four ways to search. Each provides different research options:
- Basic: Enter one or more words for your search. All documents in the Library are searched. Search results are displayed as a list on the lower part of the computer screen. Click on any document in the list to see it in full detail. You will see both the document and the list on the same computer screen.
Basic Search options include:
1) Search for all of the words entered.
2) Search the exact phrase entered. If the phrase contains the words “and”, “or,”
or “not”, place quotation marks around the phrase.
3) Search for one or more of the words entered.
4) Search for documents containing the words near each other.
- Advanced: Use this search with a key word or phrase to search:
1) One or more types of taxes.
2) One or more types of documents.
3) Types of documents for specific types of taxes.
Advanced Search options include:
1) Search for all of the words entered.
2) Search the exact phrase entered. For phrases containing the words “and”, “or,” “not”,
place quotes around the phrase.
3) Search for documents that do not include the word(s) entered.
4) Search for one or more of the words entered.
5) Search for documents containing the words near each other.
6) Alternative Word Forms extends a search to cover grammatical variations on a
word. For example, a search for applied would also find applying, applies, and
apply.
7) Synonym searching finds variations of a word with a similar meaning. For example, a
search for fast would also find quick.
- Go To Search: Use this if you know the specific code section, rule number or Library document you want to see.
For Statutes: Enter the chapter followed by the section number, example: 422.25.
For Sales and Use tax statutes, also enter the subsection in parenthesis, example:
423.3(10).
For Rules: Enter the Agency # followed by the chapter and rule number. The Department
of Revenue is Agency # 701. Example: 701-43.8.
For Library Documents: Enter the Document Number, also called the Document
Reference Number. A Document Reference Number provides a unique id for rulings and
cases included in the Library since it launched in 1997.
The Document Reference Number is provided at the top of a ruling or case.
- Table of Contents (TOC) is available on every page of the Library. It is useful to find statutes and administrative rules within each tax type. The Table of Contents can be removed or displayed on any Web page of the Library by clicking on the “TOC” button in the upper left hand corner of the computer screen.
To open a section of the Table of Contents:
1) Click on the tax type you want to view.
2) See folders for these documents: Statutes, Rules and Regulations, Cases and Rulings.
3) Click on the type of document you want to view to see a list of these Library documents.
4) To see a specific document, click on its name.
To close a section of the Table of Contents:
Click on the folder link preceding the one you are looking at.
Results appear as a list of documents in a window on the lower part of the computer screen. Ten results display at a time on the results list. A grey navigation bar displays at the top and bottom of the results list. Increase or decrease the size of the display windows by moving the navigation bar. Navigation features include:
Next Hit/ Previous Hit: These move up or down through the list of documents.
Next Page: This shows the next 10 search result documents.
New Search: This takes you to back to the search library page.
Search result options determine how much of each document are seen in the results list.
1) Results surrounded by 0 words will display a list of documents that include the search word(s).
2) Results surrounded by 5 words shows the context of the search word(s) within each
document by displaying the 5 words that follow the search word(s).
3) Results surrounded by 10 words shows the context of the search word(s) within
each document by displaying the 10 words that follow the search word(s).
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What is a statute?
A statute refers to a law of the State of Iowa. The laws of the State of Iowa passed by the Iowa Legislature are called the Code of Iowa. The
statutes within the Library have been updated to include the enactments of the 2008 legislative session.
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What are rules and regulations?
These are administrative rules written by the executive branch of State government which have the full force and effect of law. Tax-related administrative rules are provided to this Library by the Legislative Services Agency of the Iowa General Assembly.
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What are rulings?
Rulings consist of Iowa Department of Revenue Policy Letters, Letters of Findings, Memorandums, Protest Letters and Iowa Attorney General Opinions related to specific tax issues. These documents may include references and links to tax-related statutes and administrative rules.
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What are cases?
These are public documents regarding court decisions.
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How does the Basic Search work?
Enter one or more words for your search. All documents in the Library are searched. Search results are displayed as a list on the lower part of the computer screen. Click on any document in the list to see it in full detail. You will see both the document and the list on the same computer screen.
Basic Search options include:
1) Search for all of the words entered.
2) Search the exact phrase entered. If the phrase contains the words “and”, “or,” or “not”,
place quotation marks around the phrase.
3) Search for one or more of the words entered.
4) Search for documents containing the words near each other.
Search Results: Results appear as a list of documents in a window on the lower part of the computer screen. You can increase or decrease the size of the window by moving the grey bar at the top of the result list.
Search result options determine how much of a document shows up in the results list.
1) Results surrounded by 0 words displays the document name.
2) Results surrounded by 5 words shows the context of the search word(s) within each
document by displaying the 5 words that follow the search word(s).
3) Results surrounded by 10 words shows the context of the search word(s) within each
document by displaying the 10 words that follow the search word(s).
How do I use the Advanced Search?
Use the Advanced Search with a key word or phrase to search:
1) One or more types of taxes.
2) One or more types of documents.
3) Types of documents for specific types of taxes.
Advanced Search options include:
1) Search for any of the words entered.
2) Search the exact phrase entered. If the phrase contains the words “and”, “or,” or “not”,
place quotation marks around the phrase.
3) Search for documents that do not include the word(s) entered.
4) Search for one or more of the words entered.
5) Search for documents containing the words near each other.
6) Alternative Word Forms extends a search to cover grammatical variations on a word.
For example, a search for fish would also find fishing. A search for applied would also
find applying, applies, and apply.
7) Synonym searching finds variations of a word with a similar meaning. For example, a
search for fast would also find quick.
Search Results: Results appear as a list of documents in a window on the lower part of the computer screen. You can increase or decrease the size of the window by moving the grey bar at the top of the result list.
Search result options determine how much of a document shows up in the results list.
1) Results surrounded by 0 words will display a list of documents that include the search word(s).
2) Results surrounded by 5 words shows the context of the search word(s) within each
document by displaying the 5 words that follow the search word(s).
3) Results surrounded by 10 words shows the context of the search word(s) within each
document by displaying the 10 words that follow the search word(s).
Use the GO TO search if you know the specific statute, rule or Library document you want to see.
For Statutes: Enter the chapter followed by the section number, example: 422.25. For Sales and Use tax statutes, also enter the subsection in parenthesis, example: 423.3(10).
For Rules: Enter the Agency # followed by the chapter and rule number. The Department of Revenue is Agency # 701. Example: 701-43.8.
For Library Documents: Enter the Document Number, also called the Document Reference Number. A Document Reference Number provides a unique id for rulings and cases included in the Library since it launched in 1997.
The Document Reference Number is provided at the top of a ruling or case.
How do I find a certain statute or rule?
The Table of Contents is one way to find a certain statute or rule related to a specific type of tax.
To open a section of the Table of Contents:
1) Click on the tax type you want to view.
2) See folders for these types of documents: Statutes, Rules and Regulations, Cases and Rulings.
3) Click on the type of document you want to view. A list will open of all the documents of
this nature in the Library.
4) To see a specific document, click on its name.
To close a section of the Table of Contents: click on the folder link preceding the one you are looking at.
If you know the statute chapter and section, enter it in the GO TO search. Enter the chapter followed by the section number, example: 422.25. For Sales and Use tax statutes, also enter the subsection in parenthesis, example: 423.3(10).
If you know the rules you want to find, enter the Agency # followed by the chapter and rule number. The Department of Revenue is Agency # 701. Example: 701-43.8.
What do I use the Table of Contents (TOC) for?
The Table of Contents is available on every page of the Library. It is best used to find statutes and administrative rules that relate to specific tax types.
The TOC Button
You can remove the table of contents from a page if you wish by clicking the TOC button on
the upper left hand side of the web page. Click the button again to return the Table of
Contents.
To open a section of the Table of Contents:
1) Click on the tax type you want to view.
2) See folders for these types of documents: Statutes, Rules and Regulations, Cases and Rulings.
3) Click on the type of document you want to view. A list will open of all the documents of
this nature in the Library.
4) To see a specific document, click on its name.
To close a section of the Table of Contents: click on the folder link preceding the one you
are looking at.
What do I use the GO TO Search for?
Use this search if you know the specific statute, rule or Library document you want to see.
For Statutes: Enter the chapter followed by the section number, example: 422.25. For Sales and Use tax statutes, also enter the subsection in parenthesis, example: 423.3(10).
For Rules: Enter the Agency # followed by the chapter and rule number. The Department of Revenue is Agency # 701. Example: 701-43.8.
For Library Documents: Enter the Document Number, also called the Document Reference Number. A Document Reference Number provides a unique id for rulings and cases included in the Library since it launched in 1997.
Find the Document Reference Number at the top of a ruling or case.
What are some Research Best Practices
1) Use AND with the search option “Contains ALL of these words” to connect two
expressions, both of which must be found in any document retrieved. Example: a search
for “Two and Three” will produce documents that contain either or both words.
2) The words AND, OR, and NOT are common among most documents and will be ignored
in a search. Example: if searching for the phrase Sales and Use, the results would include
any document that includes either the words “sales”, “use”, both of the words in the same
document or both of the words in a phrase.
To correct this, and search for an exact phrase that includes the words AND, OR or NOT,
use quotation marks around the phrase and select the search option for “Contains this
EXACT PHRASE” from the drop down list next to the search word box. Example: Using
the exact phrase option and placing quotes around the search words “Sales and Use” will
return documents that only contain this phrase.
3) Use OR and the search option “Containing ONE or MORE of these words” to connect
two expressions, at least one of which must be found in any document retrieved.
4) The Table of Contents is best used to find a list of all statutes and rules by tax type.
5) To find a specific statute or administrative rule use the GO TO Search. To use the GO TO
search to find a specific court case or ruling, you need to know the document’s library
reference number. The document reference number is found on the header of cases and
rulings added to the library since its launch in 1997. Cases and Rulings prior to 1997 do
not have document reference numbers.
6) The Advanced Search lets you look for alternative word forms which extends a search to
cover grammatical variations on a word. For example, a search for fish would also find
fishing. A search for applied would also find applying, applies, and apply.
7) The Advanced Search lets you look for synonyms. For example, a search for fast would
also find quick.
8) A search word can contain the wildcard characters * and ?. A ? in a word matches any
single character, and a * matches any number of characters. The wildcard characters can
be in any position in a word. For example:
appl* would match apple, application, etc.
*cipl* would match principle, participle, etc.
appl? would match apply and apple but not apples.
ap*ed would match applied, approved, etc.
Use of the * wildcard character near the beginning of a word will result in a slower search.
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How do I print out documents from the Library?
Any document in the library can be printed out for reference.
To print statutes, rulings or cases:
These documents includes a headline banner that includes a “print document” link. This link will opens a window on the computer screen so the document can be printed out like a word document without the Web site graphics.
If pop-up windows have been blocked in your browser, you will see a message that gives you the option to temporarily allow a pop-up window in order to print out the document. Select this option and the document will print.
Another option displays if pop-up windows have been blocked in your browser and allows a temporary pop-up window whenever you are using the Iowa Tax Resarch Library. Selecting this option will eliminate the need to approve a temporary pop-up window any time a Library document is sent to the printer.
To print administrative rules:
Administrative rules found in the Library are provided by the Iowa Legislative Services Agency. These are in a pdf format, and display with a border around the document. An icon of a printer is in the border area at the top of the page. Click on the printer icon to print out the document.
Can I copy and paste information from a library document?
Yes. Use the features of your web browser to copy statutes, rulings and cases. The Administrative Rules are in a pdf format. To copy and paste sections of a pdf, use the keyboard functions “Ctrl C” to copy and “Ctrl V” to paste.
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Where are the sale/use statutes before July 1, 2004?
The Library contains the most current version of the Code of Iowa. Sales and Use tax statutes changed on July 1, 2004 with the transition to streamlined sales tax. For historical versions of the Iowa Code, visit the website of the Iowa General Assembly.
Why do the administrative rules look different from other documents in the Library?
The Library contains Administrative Rules provided by the Legislative Services Agency. These are in pdf format and require Adobe Reader/Acrobat software to be viewed. Download this free software from the Adobe website.
Why are there black bars in some of the letters ?
Taxpayers' names and addresses have been removed from most Policy Letters. A black bar replaces this information. Protest Letters and Attorney General Opinions are legal documents and may include taxpayer names.
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Are you looking for another tax type?
Here is contact information for taxes that are not administered by the Iowa Department of Revenue. These taxes are not included in the Iowa Tax Research Library.
Motor Vehicle Surcharge: Contact the Department of Transportation (515) 237-3110
Household Hazardous Waste Tax: Contact the Department of Natural Resources (515) 242-4367
Insurance Premium Tax: Contact the Department of Commerce, Insurance Division (515) 242- 5178
Ocean Marine Tax: Contact the Department of Commerce, Insurance Division (515) 281-5705
Unemployment Taxes: Contact Iowa Workforce Development (515) 281-5339
Annual Corporate Filing Fee: Contact the Iowa Secretary of State (515) 281-5204
Contractor Registration: Contact Iowa Workforce Development (800) 562-4692
Contact the Iowa Department of Revenue Taxpayer Services office for general tax questions.
Office hours are Monday to Friday 8 AM – 4:30 PM.
By Phone: (515) 281-3114 - Des Moines area and outside Iowa
Toll Free: 1-800-367-3388 - Iowa, Omaha, Rock Island/Moline
What is a Document Number?
Use the Document Number, also called a Document Reference Number, when using the GO TO search. A document reference number provides a unique id for rulings and cases included in the Library since it launched in 1997. The Document Reference Number is provided at the top of a ruling or case. Cases and Rulings prior to 1997 do not have document reference numbers.
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What Browser should I use?
This Library is best viewed in the most current version of Internet Explorer or FireFox browsers.