Online Training

Webinars

The Iowa Department of Revenue has partnered with MyEntre.Net to provide free tax Webinars to small business owners on IASourceLink

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Unless otherwise noted, all are scheduled for 1 hour from noon to 1:00 pm central time. For details on Webinar, click on the course description. Attendees can register to attend via the IASourceLink Web site at www.iowataxwebinars.com

2014 Webinars

(additional Webinars are being scheduled for later in the year – please keep checking this page for updates)

Iowa Sales/Use Tax Basics Part 1- May 28, 2014 - course description

Iowa Sales/Use Tax Basics Part 2 - June 25, 2014 - course description

Income and Withholding Tax Credits for Businesses - July 30, 2014 - course description

Transactions Involving Nonprofit & Governmental Entities - August 27, 2014 - course description

Iowa Tax Law Legislative Update – September 30, 2014 - course description

Representatives from the Iowa Department of Revenue will also appear periodically on Webinars presented by Iowa State University’s Center for Agricultural Law and Taxation (CALT).  CALT imposes a fee for their Webinars.  Visit the CALT website for more information: http://www.calt.iastate.edu/

Archived Webinars

Recordings of the following Webinars, the Webinar PowerPoints, and the Webinar Chat Q&As can be accessed at:
http://www.iasourcelink.com/resources/business-webinars/iowa-tax-webinars

Online Videos


Watch our videos!

How to File a Sales Tax Return


Where's My Refund


Do I Owe Consumer's Use Tax?

Starting a Business

Change/Cancel a Permit

Billings/Payment Plans

 

Education Tool: Individual Income Tax Packet

The Iowa Department of Revenue has designed this practice packet for use by students in completing Iowa individual income tax returns.

Online Training PowerPoint Presentations

View these PowerPoint slides to better understand tax responsibilities and compliance with Iowa Tax Law.

Need a free Power Point reader?

For Businesses

Withholding Taxes Sales / Use Tax Sales / Use Tax Information about Specific Topics

Sales / Use Tax Information for Specific Businesses

Other Tax Issues for Businesses

For Individuals

Do I need to file an Iowa Income Tax Return?

Other Individual Income Tax Issues

Other Tax Issues for Individuals

Iowa Department of Revenue Webinars – Course Descriptions

Iowa Sales/Use Tax Basics Part 1 - May 28, 2014  

This online course will provide an overview of Iowa sales and use tax, including common taxable services.
Topics covered will include:

  • What’s the difference between sales tax & use tax
  • What is taxable?
    • Products
    • Services
  • Common taxable services
  • What rate of tax do I charge?
  • Who needs a tax permit?
    • Types of permits
  • How do I apply for a permit?
  • How often do I need to file?
  • How do I file returns & make payments?
  • Are there any exemptions?
    • Exemption certificates – examples of how to complete

Time will be left at the end for any other general questions.

Iowa Sales/Use Tax Basics Part 2 - June 25, 2014

This online course will provide an overview of Iowa sales and use tax, including local option sales tax.
Topics covered will include:

  • What’s the difference between sales tax and use tax?
  • What rate of tax do I charge?
  • What is local option sales tax and when is it charged?
  • What is taxable?
    • Products
    • Services
  • Who needs a tax permit?
    • Types of permits
  • Retailer’s use tax & consumer’s use tax
  • How do I apply for a permit?
  • How often do I need to file?
  • How do I file returns & make payments?

      Time will be left at the end for any other general questions.

Income and Withholding Tax Credits for Businesses - July 30, 2014  

This online course will provide an overview of Iowa income and withholding tax credits.Topics covered will include:

  • Income Tax Credits
    • Charitable tax credits
      • Endow Iowa tax credit
      • School tuition organization tax credit
      • Charitable conservation contribution tax credit
      • Farm to food donation tax credit
    • Energy tax credits
      • Biofuel retailer tax credits
      • Renewable energy/Wind energy production tax credits
      • Solar energy system tax credit
    • Business activity tax credits
      • Investment tax credit
      • Iowa new jobs tax credit
      • Research activities tax credit
      • Workforce housing tax credit
      • Historic preservation tax credit
      • Venture capital credits
      • Beginning farmer tax credits
  • Withholding tax credits
    • New Jobs Training Program (260E) including Supplemental
    • Accelerated career education
    • Targeted jobs withholding
    • Reporting withholding credits when filing returns on eFile & Pay
  • Tax credits requiring Iowa basis adjustment
  • Tax credits requiring Iowa contribution adjustment
  • Transfer process for income tax credits

      Time will be left at the end for any other general questions.

Transactions Involving Nonprofit & Governmental Entities - August 27, 2014  

This online course will provide information about Iowa sales tax related to nonprofit & governmental entities.
Topics covered will include:

  • Sales TO nonprofit & governmental entities
    • Taxable sales  
    • Exempt sales
  • Entities exempt from tax
    • Government
    • Schools
    • Hospitals / Hospices
    • Museums
  • Sales BY nonprofit & governmental entities
    • Taxable sales  
    • Exempt sales
  • What are educational, religious, or charitable purposes?
  • What are net proceeds and how must they be used?
  • Gambling activities
  • Construction contracts with Designated Exempt Entities
      Time will be left at the end for any other general questions

 

Iowa Tax Law Legislative Update – September 30, 2014

This online course will provide information about tax law changes enacted during the 2014 legislative session. 
Topics covered will include:

  • Coupling with federal income tax law changes
  • Repeal of Iowa estate tax and generation skipping transfer tax
  • Military retirement pay exclusion
  • Changes to existing  income tax credits
    • Historic Preservation tax credit
    • Solar energy systems tax credit
    • Child and dependent care tax credit
    • Volunteer firefighter/EMS tax credit
    • Redevelopment tax credit
    • Agricultural assets transfer tax credit
    • Venture Capital tax credit
    • E-15 plus promotion tax credit
  • New income tax credits
    • Workforce housing tax credit
    • Adoption tax credit
  • Sales/use tax changes
    • Environment testing services exemption
    • Rebates – Iowa Speedway and Knoxville Raceway
    • Diesel fuel trailer or seed tender exemption
    • One-time registration fee changes
  • Administrative changes
    • Elimination of courtesy notice for motor fuel tax
    • Eliminate next month’s interest on notices of assessment for inheritance tax

Time will be left at the end for any other general questions.

Iowa Department of Revenue Archived Webinars – Course Descriptions

 

Iowa Sales/Use Tax Basics

This online course for businesses will provide an overview of Iowa sales and use tax, including local option sales tax.

Topics covered will include:

  • What is taxable?
    • Products
    • Services
  • Who needs a permit?
    • Types of permits
  • How do I apply for a permit?
  • How do I file returns?
  • How do I make payments?
  • How often do I need to file?
  • What rate of tax do I charge?
  • What’s the difference between sales tax and use tax?
  • What is local option sales tax and when is it charged?
  • Are there any exemptions?
    • Exemption certificates – examples of how to complete

      Time will be left at the end for any other general questions.

Iowa Sales Tax Issues for Lawn Care/Landscaping Businesses

This online course will provide information about Iowa sales tax for lawn care and landscaping businesses.

Topics covered will include:

  • What is included in “lawn care?”
  • What is/isn’t considered a “lawn?”
  • Does everyone collect sales tax on lawn care?
  • What is/isn’t included in “landscaping?”
  • What is taxable?
    • Landscape materials
    • Construction materials
    • Erosion control materials
    • Services
  • Who pays the tax?
  • At what point in the transaction does tax apply?
    • Itemized billings
  • When do landscapers become contractors?
    • Examples of structures
  • How are nonprofit organizations handled?

Time will be left at the end for any other general questions.

Iowa Sales Tax Issues for Construction Contractors

This online course will provide information about Iowa sales tax related to the construction industry.

Topics covered will include:

  • What constitutes a construction contract?
    • Types of contracts
  • Is this job construction or repair?
  • What is considered a “structure?”
    • Tangible personal property
    • Real property
  • What is taxable?
    • Building materials
    • Building supplies
    • Labor
    • Construction equipment
  • Does the type of construction business affect taxation?
    • Contractors
    • Contractor/Retailers
    • Contractor/Manufacturer
    • Repair Companies
  • Who pays the tax?
  • At what point in the transaction does tax apply?
    • Itemized billings
  • How are nonprofit organizations handled?

Time will be left at the end for any other general questions.

Iowa Sales Tax Issues Related to Agriculture

This online course will provide information about Iowa sales tax in connection with agricultural production.

Topics covered will include:

  • What activities are/aren’t included in “agricultural production?”
  • When does agricultural production begin and end?
  • What animals are considered “livestock” and “domesticated fowl?”
  • What does “directly and primarily” mean?
  • Exempt items
    • Machinery & equipment
    • Feed/bedding
    • Fuel
    • Chemicals/fertilizers
  • Taxable items
    • Real property
    • Supplies
    • Computers
    • Registered Vehicles
  • Are ATV’s taxable?
  • What about services related to agricultural production?
  • How to claim an exemption or refund

Time will be left at the end for any other general questions.

Iowa Tax Law Legislative Update

This online course will provide information about tax law changes enacted during the 2013 legislative session. 

Topics covered will include:

  • Coupling with federal income tax law changes
  • Changes to existing  income tax credits
    • Earned income tax credit
    • School tuition organization tax credit
    • S corporation apportionment credit
    • Innovation fund tax credit
    • Endow Iowa tax credit
    • Agricultural assets transfer tax credit
  • New income tax credits
    • Custom contract farming tax credit
    • Iowa taxpayer trust fund tax credit
    • From farm to food donation tax credit
  • Impact of changes on income tax forms
  • Sales/use tax changes
    • Machinery and equipment
    • Security services
    • Sales tax nexus requirements
    • One-time registration fee
    • Auto body exemption
  • Administrative changes
    • Elimination of courtesy notice for sales/use tax
    • Eliminate next month’s interest on notices of assessment
    • Study committee to review protest and appeal process

Time will be left at the end for any other general questions.

Iowa Sales Tax Issues for Manufacturers

This online course will provide information about Iowa sales tax for manufacturers.

Topics covered will include:

  • Tangible personal property
  • Services
  • Exemptions for manufacturers
  • Definitions:
    • Manufacturer
    • Directly & primarily
    • Processing
  • Machinery/equipment examples
    • Exempt
    • Taxable
  • Replacement parts & supplies
  • Exempt gases
  • Exempt chemicals, solvents, reagents
  • Exempt fuel used in processing
  • Pollution control equipment
  • Recycling equipment
  • Consumer’s use tax

Time will be left at the end for any other general questions.

Iowa Sales Tax Issues for Food Service Industry

This online course will provide information about Iowa sales tax for grocery stores, restaurants, and other food service businesses.

Topics covered will include:

  • Exempt food
  • Taxable food:
    • Candy
    • Beverages
    • Prepared food/restaurants/catered food
  • Farmers markets
  • Tips/gratuities
  • Gift certificates/cards
  • Consumer’s use tax
  • Permits needed
  • Starting a food service business

Time will be left at the end for any other general questions.

Iowa Sales Tax for Cosmetology Industry

This online course will provide information about Iowa sales tax for cosmetologists.

Topics covered will include:

  • Taxable services
  • Sales of tangible personal property
  • Supplies
  • Resale of tangible personal property connected with a service
  • Tips/gratuities
  • Gift certificates/cards
  • Permits needed
    • Sales tax
    • Consumer’s use tax
  • Starting a cosmetology business

Time will be left at the end for any other general questions.

Iowa Property Tax Update

This online course will provide information about recent legislative changes regarding property tax.

Topics covered will include:

  • Business Property Tax Credit
    • Qualifications
    • Application process
  • “Rollback” on taxable value of property
    • Commercial
    • Industrial
    • Railroad
  • New multi-residential classification
    • Explanation
    • Plans for implementation
  • New exemption on the taxable value of telecommunication companies

Time will be left at the end for any other general questions.