I have not been shy about my criticism about the Iowa Department of Revenue’s (“Department”) muddy guidance on the sales taxation of “commercial recreation.” Previously, I wrote about the Department perplexingly concluding that spinning classes are subject to sales tax as “commercial recreation”, but Pilates are not. Now, the Department muddied the waters by adding

We’re pleased to announce that Charles Telk III has joined Dickinson, Mackaman, Tyler & Hagen P.C. as an Associate Attorney.

Charles graduated in December with dual degrees including his Juris Doctorate with High Honors from Drake University Law School and a Master’s of Business Administration from Drake University. He earned an undergraduate degree in accounting

On March 1, 2022, Governor Kim Reynolds signed House File 2317 into law. 

The new law reduces state income taxes substantially benefitting retired individuals, farmers and individuals in the higher income tax brackets. It raises taxes on individuals in the lower income tax brackets. 

Retirement Income

Beginning in 2023, Iowa will no longer tax 401(k)s, pensions

On May 5, 2021, the Iowa Department of Revenue filed a Notice of Intended Action (ARC 5614C) demonstrating its intent to implement administrative rules that would impact manufacturers of food products for human consumption. 

On June 16, 2021, the Department filed an Amended Notice of Intended Action (ARC 5720C) regarding the previously filed Notice. The substance

Recently, the Iowa Department of Revenue issued informal guidance regarding Iowa’s sales tax exemption for purchases of computers by a commercial enterprise.

I have previously discussed Iowa’s computer sales tax exemption here and here. The informal guidance, in some cases, contradicts previous guidance provided by the Department and relied upon by taxpayers, and in other

Under the recently Coronavirus Relief Bill that was passed by the Senate, and is expected to pass the House and be signed by the President, a new Paycheck Protection Program has been introduced which will provide small businesses (500 or less employees), and includes sole proprietorships, non-profits and charities, the ability to obtain loans to