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Iowa Department of Revenue Distributes Draft Version of Revised Proposed Rules on the Water Excise Tax Rules for Manufactured Housing Community - August 22, 2018

As discussed in previous posts (see direct links below), Iowa’s new Water Excise Tax (WET) took effect on July 1, 2018. Shortly thereafter, the Iowa Department of Revenue (IDOR) issued its proposed rules for WET, only to be inundated with concerns and objections from Iowa’s manufactured housing communities, thereby resulting in the IDOR distributing a draft version of its revised proposed rules today, August 22, 2018.

The IDOR added a new rule 97.5, which starts on page 6 of the rules, and made certain additional revisions.  Please contact Jodie McDougal or otherwise consult your attorney regarding the potential impact of these revised rules.

Please note that these rules are a preliminary version of the revised rules and more changes may be coming to these rules, of which I will notify you. Particularly for communities who own or operate their own wells, you are still negatively impacted by these proposed revised rules, and, thus, you should continue to provide your feedback and concerns to the IDOR.

The IDOR will hold a public hearing on October 3, 2018, in light of the comments received on the first draft of the rules.

Previous information regarding WET: