Blog posts in category Table SALT

Iowa Law Firms and Other Professional Firms are Paying Too Much Sales Tax

Posted on 02/26/2025 at 11:00 AM by Cody Edwards

Categories: Cody Edwards, Dickinson Bradshaw News, Table SALT, Taxation Law

Tagged As: professional services firms, sales tax

Iowa Law Firms and Other Professional Firms are Paying Too Much Sales Tax

Pssst. I have a secret that the Iowa Department of Revenue does not want Iowa law firms and other professional firms to...

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Clear as Mud and More Holes Than a Sieve: Iowa Department of Revenue Releases Another Declaratory Order on Sales Taxation of “Commercial Recreation,” “Turkish Baths,” and “Reducing Salons"

Posted on 03/08/2024 at 02:53 PM by Cody Edwards

Categories: Cody Edwards, Dickinson Bradshaw News, Table SALT

Tagged As: Attorney Cody Edwards , Cody Edwards , commercial recreation, infared sauna, Iowa Auto Dealers Ass’n v. Iowa Dept. of Revenue, Iowa Department of Revenue, Iowa sales tax, Lowe’s Home Centers, LLC v. Iowa Dept. of Revenue, Messerschmidt v. City of Sioux City, reducing salons, sales tax, Sorg. v. Iowa Dept. of Revenue, turkish baths

Clear as Mud and More Holes Than a Sieve: Iowa Department of Revenue Releases Another Declaratory Order on Sales Taxation of “Commercial Recreation,” “Turkish Baths,” and “Reducing Salons"

I have not been shy about my criticism about the Iowa Department of Revenue’s (“Department”) muddy gui...

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Iowa Department of Revenue Seeks to Narrow Sales Tax Exemption Through “Clarifying” Rulemaking

Posted on 07/20/2021 at 04:32 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: ARC 5614C, Iowa Code § 423.3(49), Iowa Department of Revenue, Sorg. V. Iowa Dept. of Revenue

Iowa Department of Revenue Seeks to Narrow Sales Tax Exemption Through “Clarifying” Rulemaking

On May 5, 2021, the Iowa Department of Revenue filed a Notice of Intended Action (ARC 5614C) demonstrating its intent to...

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Iowa Department of Revenue Issues Contradictory, Confusing Guidance Regarding Computer Sales Tax Exemption

Posted on 02/19/2021 at 10:25 AM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: computer sales tax exemption, Iowa Department of Revenue, tax law, tax lawyer

Iowa Department of Revenue Issues Contradictory, Confusing Guidance Regarding Computer Sales Tax Exemption

Recently, the Iowa Department of Revenue issued informal guidance regarding Iowa’s sales tax exemption for purchas...

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Sales Tax Issues when Rebuilding After the Iowa Derecho

Posted on 08/14/2020 at 10:15 AM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa law, sales tax, derecho, storm damage, Iowa derecho, storm repair in Iowa

Sales Tax Issues when Rebuilding After the Iowa Derecho

On Monday, August 10, 2020, much of Iowa experienced a derecho, which produced, in some places, 100+ miles per hour wind...

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2020 Iowa Legislative Session Sales and Use Tax Changes

Posted on 07/13/2020 at 12:00 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: 2020 Iowa Legislature Session, Bundled Transactions, computer exemption, Construction Contracts with Designated Exempt Entities, County Recorder, Governor Kim Reynolds, Iowa Code § 423.1(10A), Iowa Code § 423.2(6)(bs), Iowa Code § 423.2(8), Iowa Code § 423.3(47), Iowa Code § 423.33 , Iowa Code § 423.4(1), Iowa Department of Revenue, Iowa House File 2641, liability for failure to pay sales or use tax, sales & use tax, Sales to Tribal Governments, Snowmobiles and All-Terrain Vehicles, Software Sold as Tangible Personal Property, Whitetail Deer Hunting

2020 Iowa Legislative Session Sales and Use Tax Changes

On June 29, 2020, Governor Reynolds signed into law House File 2641, which included several changes to Iowa’s sale...

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Festivus 2019: State Tax Edition

Posted on 12/20/2019 at 09:20 AM by Cody Edwards

Categories: Agribusiness Law, Business Law, Cody Edwards, Table SALT, Taxation Law

Tagged As: Airing of Grievances, Attorney Cody Edwards , auctioneers , consignment shops, Feats of Strength, Festivus, Iowa Department of Revenue, Iowa legislature, Iowa Table SALT , Iowa Tax, Iowa Taxation Law, Linn County District Court , Marketplace Facilitators, radio stations, Seinfeld, taxation law, The Human Fund

Festivus 2019: State Tax Edition

And just like that, another Festivus (A Festivus for the Rest of Us!) is upon us! We are celebrating Festivus by re...

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Iowa Department of Revenue: Spinning Classes Subject to Sales Tax, but Not Pilates.

Posted on 11/05/2019 at 03:50 PM by Cody Edwards

Categories: Business Law, Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Pilates Classes, sales tax, Spinning Classes

Iowa Department of Revenue: Spinning Classes Subject to Sales Tax, but Not Pilates.

In the latest head scratcher, through a pair of Declaratory Orders (“DO”) issued within eight months of each...

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District Court Blesses “Flow-Through” Charitable Status in Property Tax Exemption; Grants Exemption

Posted on 10/18/2019 at 03:15 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Dickinson Law, Iowa Code, Iowa Table SALT , nonprofit corporations, SALT Law Des Moines Iowa, Tax Law Des Moines Iowa

District Court Blesses “Flow-Through” Charitable Status in Property Tax Exemption; Grants Exemption

On September 11, 2019, the District Court for Linn County determined that an Iowa nonprofit corporation, which is wholly...

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Even Occasional Gambling Can Create Tax Issues

Posted on 08/21/2019 at 10:30 AM by Ronald Mountsier

Categories: Table SALT, Taxation Law

Tagged As: Iowa Table SALT , IRS, SALT Law Des Moines Iowa, Sports Wagering Law , tax law, gambling, gambling losses, gambling winnings , tax deductions, taxable income, legalized sports betting , sports betting by phone or online, Ronald Mountsier

Even Occasional Gambling Can Create Tax Issues

As a general rule, gambling income is taxable, and with the advent of sports wagering in Iowa, now is a good time to rev...

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