Iowa Department of Public Defense

The Task Force meeting centered on defining 'computer peripheral' and determining the tax status of various items under the existing definition of 'computer.' Members discussed suggested definitions, favoring an option describing a peripheral as an ancillary device used to input or output information from a computer. They also considered specifying exempt items in the Iowa Code versus using a general term like 'computer peripheral.' The Task Force agreed to review a draft report to be submitted to the General Assembly at their next meeting.

The Task Force meeting involved reviewing and editing the minutes from the first three meetings, along with the Department's draft report. Recommendations included rescinding Department rules as needed by legislation and convening a similar group annually to discuss technology changes and updates to the tax code. The report was to be finalized and shared with members along with the meeting minutes.

The Task Force met to review the definition of 'computer' within the Iowa Code and Administrative Code, considering modifications for recommendation to the General Assembly by January 1, 2020. Discussions included updating Iowa definitions to align with the national Streamlined Sales and Use Tax Agreement. The task force also discussed products that some taxpayers claim to be computers, and the importance of clarifying the status of these devices for future compliance. Proposals included a process for the Legislature to update the definition of computer, adding a list of exempt items, altering the definition to be functional, adding a dollar threshold for exemption, and defining computer peripherals.

The Utility Replacement Task Force meeting addressed various topics, including the valuation of interconnect substations for wind energy, the assessment of wind energy property not under special valuation, and the valuation process for repowered wind turbines. Discussions also covered agricultural land transitioning to solar farms and determining the acquisition cost of leased agricultural land for solar companies. The task force aims to provide clarification and recommendations to the legislature, focusing on tax revenue neutrality for local governments and ease of administration.

The Task Force meeting addressed wind and solar energy topics. Discussions covered the assessment of turbines not under a special valuation ordinance, collector and interconnect substations, and the repowering of wind turbines. The Task Force also discussed the tax differential for local governments between agricultural property tax revenue and Utility Replacement Tax. The Task Force approved tabling the solar issue.