Department of Revenue Proposes Manufacturer Rules

November 8, 2018

The Iowa Department of Revenue (DOR) has provided notice on a rule that changes the definition of manufacturer to comply with SF 2417, the tax reform bill that was passed at the end of the 2018 legislative session. The DOR is working to ensure the rules comply with the law. The provision in the legislation was contentious, and it overturns the Sherwin Williams Iowa Supreme Court Case. Read the noticed rule. Please provide any feedback to Nicole Crain by Friday, Nov. 23. A public hearing will be held on the rule on Tuesday, Nov. 27. The DOR is also proposing a rule change expanding the tools it uses to supplement the assessment/sales ratio study. Read the rule.