Blog posts in tag Iowa sales tax

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 guidance on the sales...

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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 other, the...

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(Asset) Buyer Beware: Post-Acquisition Personal Liability for Seller’s Pre-Acquisition Sales Tax Liability

Posted on 05/20/2019 at 11:07 AM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Iowa Table SALT , Iowa Tax, Iowa Use Tax

(Asset) Buyer Beware: Post-Acquisition Personal Liability for Seller’s Pre-Acquisition Sales Tax Liability

The law regarding post-acquisition tax liability is thought, by most, to be well known: In a stock sale, taxes incurred...

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Iowa’s Marketplace Facilitators: Auctioneers and Consignment Shops and Radio Stations, Oh My!

Posted on 02/20/2019 at 10:41 AM by Cody Edwards

Categories: Business Law, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Marketplace Facilitators, sales & use tax

Iowa’s Marketplace Facilitators: Auctioneers and Consignment Shops and Radio Stations, Oh My!

State tax practitioners and multistate businesses, I’ve a feeling we’re not in Kansas anymore.  Rather, with respect to...

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Iowa Supreme Court Ruling Affects Construction Contractors’, Service Providers’ Sales Tax Obligations

Posted on 12/17/2018 at 01:47 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa sales tax, Iowa Supreme Court, Iowa Table SALT , Lowe's Home Centers vs. Iowa Department of Revenue, sales tax

Iowa Supreme Court Ruling Affects Construction Contractors’, Service Providers’ Sales Tax Obligations

On December 14, 2018, the Iowa Supreme Court, in Lowe’s Home Centers, LLC v. Iowa Department of Revenue,  found that the...

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Dickinson State and Local Tax Attorneys Edwards and Repp Presenting at the 2018 Bloethe Tax School

Posted on 11/30/2018 at 10:55 AM by The Newsroom

Categories: Cody Edwards, David Repp, Table SALT, Taxation Law

Tagged As: Iowa sales tax, sales & use tax, Taxation of settlements and judgments, Wayfair

Dickinson State and Local Tax Attorneys Edwards and Repp Presenting at the 2018 Bloethe Tax School

Dickinson Law attorneys Cody J. Edwards and David M. Repp, are pleased to be part of the 2018 Bloethe Tax School Decembe...

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LOST in an Iowa Use Tax Audit: Tax Return > Administrative Rules?

Posted on 08/29/2018 at 12:54 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Iowa Table SALT , Iowa Tax, Iowa Use Tax, LOST

LOST in an Iowa Use Tax Audit: Tax Return > Administrative Rules?

Mathematical symbols are confusing. Does the alligator eat the larger or smaller number?  And, as suggested in the title...

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Iowa Sales Tax on Financial Institution Service Charges? Obviously?

Posted on 08/24/2018 at 11:49 AM by Cody Edwards

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

Tagged As: internet sales tax, Iowa banking law, Iowa Department of Revenue, iowa financial institutions, Iowa sales tax, Iowa Table SALT , Iowa Tax, negotiable order of withdrawal, Turkish baths

Iowa Sales Tax on Financial Institution Service Charges? Obviously?

Like most states, Iowa does not tax services unless they are specifically enumerated.  The long list of taxable services...

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How Does the Wayfair Decision Affect You?

Posted on 07/16/2018 at 12:07 PM by Ronald Mountsier

Categories: Ron Mountsier, Table SALT, Taxation Law

Tagged As: amended legislation, amended rules, commerce clause, construction, contractors, e-commerce, internet retailers, interstate commerce, Iowa sales tax, Iowa Table SALT , Iowa Tax, out of state companies, physical presence test, sales & use tax, science, computers & technology, SCOTUS, south dakota v wayfair, substantial nexus, Wayfair

How Does the Wayfair Decision Affect You?

On June 21, 2018, the U.S. Supreme Court issued an opinion in South Dakota v. Wayfair, overturning earlier precedents st...

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Sales Tax Refunds Due After Iowa Narrows Manufacturing Exemption

Posted on 05/14/2018 at 10:40 AM by Cody Edwards

Categories: Cody Edwards, Table SALT

Tagged As: back taxes, back taxes help, best tax attorney, federal income tax return, federal tax lawyer, file taxes online, income tax guidelines, income tax online filing, income tax return filing, internet sales tax, Iowa Department of Revenue, Iowa legislature, Iowa sales tax, Iowa Supreme Court, Iowa Table SALT , Iowa Tax, irs tax help, irs tax problems, manufacturing exemption, online tax help, sales tax, Sherwin Williams v Iowa Dep’t of Revenue, state tax help, tax, tax attorney, tax code, tax filing, tax help, tax law, tax levy, tax online, tax preparation help, tax problems, tax relief, tax settlement, tax solutions, taxation, taxation law

Sales Tax Refunds Due After Iowa Narrows Manufacturing Exemption

As part of Iowa’s historic tax reform, the Iowa legislature made significant changes to Iowa’s sales and use tax. The ch...

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