The Iowa Department of Revenue (“Department”) enjoys immunity from lawsuits for “[a]ny claim arising in respect to the assessment or collection of any tax or fee.” Iowa Code § 669.14(2). However, such immunity is waived
if the director or an
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Court of Appeals Decision May Remove State Tax Exemptions of College Conferences, Property Owned Jointly by Cities and Counties, and Catholic Schools
A recent opinion from the Iowa Court of Appeals may have far-reaching tax consequences for cities and counties, private nonprofit educational institutions, and other entities who are relying on the tax exemption of their members as the basis for the…
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 know. Iowa professional firms—law firms, accounting firms, doctor and dentist offices, architectural firms—are probably paying too much sales…
Charles Telk Joins Dickinson Law
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…
Governor Reynolds Signs Iowa House File 2317 Into Law
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…
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 implement administrative rules that would impact manufacturers of food products for human consumption.
On June 16, 2021, the Department…
2021 Summer Associate: Charles Telk III
Dickinson, Mackaman, Tyler& Hagen P.C. is happy to announce that Charles Telk III has joined the firm as a Summer Associate.
Charles is currently attending Drake University Law School where he will graduate in December with both a JD and…
Iowa Department of Revenue Issues Contradictory, Confusing Guidance Regarding Computer Sales Tax Exemption
IRS Guidance on Deducting Expenses paid with PPP Loan Proceeds
UPDATE – ON DECEMBER 21, 2020 CONGRESS ANNOUNCED A NEW STIMULUS PACKAGE THAT WILL ALLOW EXPENSES PAID WITH THE PROCEEDS OF A PPP LOAN TO BE DEDUCTED IN FULL.
During the week of November 20, the IRS issued two rulings,…
IRS Guidance on Deducting Expenses paid with PPP Loan Proceeds
This week the IRS issued two rulings, Revenue Ruling 2020-27 and Revenue Procedure 2020-51 providing guidance to taxpayers who have received Paycheck Protection Program (PPP) loans.
Although the forgiveness of a PPP Loan is not taxable, expenses paid with the…