This research library contains Court Decisions, Rulings, and other information from the Iowa Department of Revenue archives.

This dataset provides annual personal income estimates for State of Iowa produced by the U.S. Bureau of Economic Analysis beginning in 1997. Data includes the following estimates: personal income, per capita personal income, wages and salaries, supplements to wages and salaries, private nonfarm earnings, compensation of employees, average compensation per job, and private nonfarm compensation. Personal income is defined as the sum of wages and salaries, supplements to wages and salaries, proprietors’ income, dividends, interest, and rent, and personal current transfer receipts, less contributions for government social insurance. Personal income for Iowa is the income received by, or on behalf of all persons residing in Iowa, regardless of the duration of residence, except for foreign nationals employed by their home governments in Iowa. Per capita personal income is personal income divided by the Census Bureau’s annual midyear (July 1) population estimates. Wages and salaries is defined as the remuneration receivable by employees (including corporate officers) from employers for the provision of labor services. It includes commissions, tips, and bonuses; employee gains from exercising stock options; and pay-in-kind. Judicial fees paid to jurors and witnesses are classified as wages and salaries. Wages and salaries are measured before deductions, such as social security contributions, union dues, and voluntary employee contributions to defined contribution pension plans. Supplements to wages and salaries consists of employer contributions for government social insurance and employer contributions for employee pension and insurance funds. Private nonfarm earnings is the sum of wages and salaries, supplements to wages and salaries, and nonfarm proprietors' income, excluding farm and government. Compensation to employees is the total remuneration, both monetary and in kind, payable by employers to employees in return for their work during the period. It consists of wages and salaries and of supplements to wages and salaries. Compensation is presented on an accrual basis - that is, it reflects compensation liabilities incurred by the employer in a given period regardless of when the compensation is actually received by the employee. Average compensation per job is compensation of employees divided by total full-time and part-time wage and salary employment. Private nonfarm compensation is the sum of wages and salaries and supplements to wages and salaries, excluding farm and government. More terms and definitions are available on https://apps.bea.gov/regional/definitions/.

This dataset provides quarterly income and expenses for all credit unions chartered in the state of Iowa over the past 5 years.

This dataset provides summarized data for all expenditures from July 2003 through the current fiscal year, year to date, from the State of Iowa's central accounting system. The state fiscal year runs from July 1 to the following June 30 and is numbered for the calendar year in which it ends. The State of Iowa operates on a modified accrual basis which provides that encumbrances on June 30 must be paid within 60 days after year end. The expenditures are summarized by Fiscal Year, Month, Fund, Appropriation, Department, Unit, and Object Class.

This dataset provides information on budget appropriations in State of Iowa for each fiscal year starting in FY 2010. The data provides granular detail down to the budget organizational unit and and object class for the department request, the Governor's recommendation, and the adopted budget. The state fiscal year runs from July 1 to the following June 30 and is numbered for the calendar year in which it ends. The State of Iowa operates on a modified accrual basis which provides that encumbrances on June 30 must be paid within 60 days after year end. The Legislature may enact exceptions to this statute and usually do so for capital items which may run for several years. Department names and budget units for FY 2010 - 2015 are based on names used in FY 2016.

,Report that includes the Oklahoma Tax Commission's best estimate of the amount of state revenue that would have been collected but for the existence of each exclusion, deduction, credit, exemption, deferral, or other preferential tax treatment allowed by law for the previous fiscal year.,

This dataset provides quarterly personal income estimates for State of Iowa produced by the U.S. Bureau of Economic Analysis . Data includes the following estimates: personal income, per capita personal income, proprietors' income, farm proprietors' income, compensation of employees and private nonfarm earnings, compensation, and wages and salaries for wholesale trade. Personal income, proprietors' income, and farm proprietors' income available beginning 1997; per capita personal income available beginning 2010; and all other data beginning 1998. Personal income is defined as the sum of wages and salaries, supplements to wages and salaries, proprietors’ income, dividends, interest, and rent, and personal current transfer receipts, less contributions for government social insurance. Personal income for Iowa is the income received by, or on behalf of all persons residing in Iowa, regardless of the duration of residence, except for foreign nationals employed by their home governments in Iowa. Per capita personal income is personal income divided by the Census Bureau’s midquarter population estimates. Proprietors' income is the current-production income (including income in kind) of sole proprietorships, partnerships, and tax-exempt cooperatives. Corporate directors' fees are included in proprietors' income. Proprietors' income includes the interest income received by financial partnerships and the net rental real estate income of those partnerships primarily engaged in the real estate business. Farm proprietors’ income as measured for personal income reflects returns from current production; it does not measure current cash flows. Sales out of inventories are included in current gross farm income, but they are excluded from net farm income because they represent income from a previous year’s production. Compensation to employees is the total remuneration, both monetary and in kind, payable by employers to employees in return for their work during the period. It consists of wages and salaries and of supplements to wages and salaries. Compensation is presented on an accrual basis - that is, it reflects compensation liabilities incurred by the employer in a given period regardless of when the compensation is actually received by the employee. Private nonfarm earnings is the sum of wages and salaries, supplements to wages and salaries, and nonfarm proprietors' income, excluding farm and government. Private nonfarm wages and salaries is wages and salaries excluding farm and government. Wages and salaries is the remuneration receivable by employees (including corporate officers) from employers for the provision of labor services. It includes commissions, tips, and bonuses; employee gains from exercising stock options; and pay-in-kind. Judicial fees paid to jurors and witnesses are classified as wages and salaries. Wages and salaries are measured before deductions, such as social security contributions, union dues, and voluntary employee contributions to defined contribution pension plans. More terms and definitions are available on https://apps.bea.gov/regional/definitions/.

This dataset provides annual personal income estimates for State of Iowa counties produced by the U.S. Bureau of Economic Analysis beginning in 1997. Data includes the following estimates: personal income and per capita personal income. Personal income is defined as the sum of wages and salaries, supplements to wages and salaries, proprietors’ income, dividends, interest, and rent, and personal current transfer receipts, less contributions for government social insurance. Personal income is the income received by, or on behalf of all persons residing in the Iowa county, regardless of the duration of residence, except for foreign nationals employed by their home governments in Iowa. Per capita personal income is personal income divided by the Census Bureau’s annual midyear (July 1) population estimates for the county. More terms and definitions are available on https://apps.bea.gov/regional/definitions/. Less

This dataset provides annual estimates developed by the U.S. Bureau of Economic Analysis on consumer spending in the State of Iowa beginning in 1998. Personal consumption expenditures (PCE) is the value of the goods and services purchased by, or on the behalf of, Iowa residents. PCE is reported in millions of current dollars. Also provided is per capita PCE which is reported in current dollars. The Census Bureau’s annual midyear (July 1) population estimates are used for per capita variables. Consumption category indicates the goods or services associated with personal consumption. All includes both goods and services. Goods include both durable goods and non durable goods. Durable goods include: motor vehicles and parts, furnishings and durable household equipment, recreational goods and vehicles, and other durable goods. Non durable goods include: food and beverages purchased for off-premises consumption, clothing and footwear, gasoline and other energy goods, and other non durable goods. Services include household consumption expenditures (for services) and final consumption expenditures of nonprofit institutions serving households (NPISHs). Household consumption expenditures include: housing and utilities, health care, transportation services, recreation services, food services and accommodations, financial services and insurance, and other services. NPISH is the gross output of nonprofit institutions less receipts from sales of goods and services by nonprofit institutions.

This measure reports the quarterly per capita personal income estimates for the State of Iowa as an annual rate. Personal income is defined as the sum of wages and salaries, supplements to wages and salaries, proprietors’ income, dividends, interest, and rent, and personal current transfer receipts, less contributions for government social insurance. Personal income for Iowa is the income received by, or on behalf of all persons residing in Iowa, regardless of the duration of residence, except for foreign nationals employed by their home governments in Iowa. Per capita personal income is personal income divided by the Census Bureau’s annual midyear (July 1) population estimates.