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Landlords Excise Tax

Dentons

Iowa Department of Revenue Formally Publishes Amended WET Tax Rules for Landlords

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As discussed in previous posts (see direct links below), Iowa’s new Water Excise Tax (WET) took effect on July 1, 2018. Since that time, the Iowa Department of Revenue (IDOR) has released two sets of proposed revised rules....more

Dentons

Iowa DOR Distributes Second Set of Revised Rules on WET

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As discussed in previous posts (see direct links below), Iowa’s new Water Excise Tax (WET) took effect on July 1, 2018. Since that time, the Iowa Department of Revenue (IDOR) issued an original set of proposed rules and,...more

Dentons

Iowa Department of Revenue Distributes Draft Version of Revised Proposed Rules on the Water Excise Tax Rules for Manufactured...

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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...more

Dentons

New Information RE: WET Itemization and Billing for Manufactured Housing Communities

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A few weeks ago, we provided various details on Iowa’s new Water Excise Tax (WET) that became effective on July 1, 2018. Herein, we have new information to provide based upon our most recent discussions with the Iowa...more

Dentons

2018 Iowa Legislation Affecting Iowa Landlords

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With the passage of House File 2234, landlords will finally have the same rights as most other creditors regarding the length of time in which landlords can execute/collect upon their judgments against tenants for owed rent....more

Dentons

What Landlords Need to Know about Iowa's New Water Service Excise Tax

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Effective July 1, 2018, in the state of Iowa is a new Water Service Excise Tax (“WET”), which was passed as SF 512. Iowa landlords who furnish water in any way to their tenants, as well as other companies that could be deemed...more

Hogan Lovells

Quit (Illicit) Smoking – new proposals will affect landlords

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Landlords could potentially find themselves hit with new lease requirements, periodic checking obligations and even financial penalties following the publication of the ‘Sanctions to tackle tobacco duty evasion and other...more

Bradley Arant Boult Cummings LLP

Tennessee Appeals Court Holds that Tenant Is Required to Pay Landlord’s Tennessee Excise Tax

The Tennessee Court of Appeals ruled on January 2, 2013 that a tenant was required to pay its landlord’s Tennessee excise tax liability, based on the terms of the applicable lease agreement. J-Star Holdings, LLC v. The...more

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