On June 29, 2020, Governor Reynolds signed into law House File 2641, which included several changes to Iowa’s sales and use tax laws. Computer Peripherals Last year, the Iowa Legislature created a computer exemption task force to revisit Iowa’s computer exemption found at Iowa Code § 423.3(47). I have previously written about this exemption here. Generally speaking, the computer exemption exempts from sales tax computers purchased and used by a commercial enterprises, financial institutions,…

Over the past eight weeks, serving your legal needs while working remotely to maintain the health and safety of our clients and employees has been our firm’s main focus during COVID-19. As of June 1st, Dickinson Law will begin a phased approach to reopening our offices, with a portion of our attorneys and administrative staff resuming work at our headquarters in downtown Des Moines. This approach is consistent with current governmental recommendations and allows us…

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 cover eligible expenses during the Coronavirus epidemic. For multi-location and franchisees, the employee limit is per location, and franchise restrictions…

The COVID-19 pandemic has left many Iowa employers in uncharted waters. Join Jill Jensen-Welch and Melissa Schilling, two shareholder employment attorneys of Dickinson Law, this Friday, March 27th from Noon to 1:30 p.m. for a webinar on Mandated Emergency Leaves. If you have less than 500 employees, you won’t want to miss this free, informational session covering mandates in the law. REGISTER TODAY.  …

Tax Filing Date and Payment Extension Pursuant to IRS Notice 2020-18, the tax filing deadline and deadline for making individual federal income tax payments has been automatically postponed to July 15, 2020. This means that there is no penalty or interest for tax payments that are made by July 15, 2020. This is an automatic change and taxpayers do not need to file requests for extension. The State of Iowa has also extended the deadline…

On March 19, 2020, the Cybersecurity & Infrastructure Security Agency of the U.S. Department of Homeland Security issued what it emphasized was an advisory list identifying essential critical infrastructure workers during the COVID-19 response. It specifically disclaimed that “is not, nor should it be considered to be, a federal directive or standard in and of itself.” Rather the list was to assist State, local, tribal, and territorial governments in implementing and executing response activities in communities under their…

As the COVID-19 situation continues to change around the state of Iowa, our firm wants to be part of the solution for our clients. We are temporarily moving to a remote working environment at the close of business on March 20th through April 3rd for the safety of our employees and clients, however our firm remains committed and available to assist with any and all of your legal needs during this crisis. To seamlessly continue serving…