Senate Study Bill 1154 - Introduced SENATE/HOUSE FILE _____ BY (PROPOSED DEPARTMENT OF REVENUE BILL) A BILL FOR An Act relating to electronic filing of sales and use tax 1 returns, and including effective date provisions. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 1384XD (6) 91 jm/jh
S.F. _____ H.F. _____ Section 1. Section 423.31, subsection 1, paragraph a, Code 1 2025, is amended to read as follows: 2 a. (1) Except as provided in paragraph b , each person 3 subject to this section and section 423.36 and in accordance 4 with the provisions of this section and section 423.36 shall, 5 on or before the last day of the month following the close of 6 each calendar month during which such person is or has become 7 or ceased being subject to the provisions of this section and 8 section 423.36 , make, sign, and file electronically a return 9 for the calendar month in the form as may be required. 10 (2) Returns shall show information relating to sales 11 prices including tangible personal property, specified digital 12 products, and services converted to the use of such person, the 13 amounts of sales prices excluded and exempt from the tax, the 14 amounts of sales prices subject to tax, a calculation of tax 15 due, and any other information for the period covered by the 16 return as may be required. 17 (3) Returns shall be signed by the retailer or the 18 retailers authorized agent and must be certified by the 19 retailer to be correct in accordance with forms and rules 20 prescribed by the director. 21 (4) A person required to file a sales or use tax return 22 electronically who is unable to do so may request permission 23 from the director to file a return by another method. 24 Sec. 2. Section 423.31, subsection 1, Code 2025, is amended 25 by adding the following new paragraph: 26 NEW PARAGRAPH . c. A return subject to the electronic filing 27 requirement under paragraph a that is filed in a manner other 28 than in an electronic format specified by the department shall 29 not be considered a valid return unless the department provides 30 an exception as provided in paragraph a , subparagraph (4). 31 Sec. 3. Section 423.31, Code 2025, is amended by adding the 32 following new subsection: 33 NEW SUBSECTION . 8. The department may adopt rules pursuant 34 to chapter 17A to administer this section. 35 -1- LSB 1384XD (6) 91 jm/jh 1/ 2
S.F. _____ H.F. _____ Sec. 4. EFFECTIVE DATE. This Act, being deemed of immediate 1 importance, takes effect upon enactment. 2 EXPLANATION 3 The inclusion of this explanation does not constitute agreement with 4 the explanations substance by the members of the general assembly. 5 This bill relates to electronic filing of sales and use tax 6 returns. 7 If a sales and use tax return subject to an electronic 8 filing requirement is filed in a manner other than in an 9 electronic format specified by the department of revenue, the 10 bill specifies the return is not considered filed with the 11 department, but the taxpayer may request permission from the 12 director of the department of revenue to file a return using 13 another method. The bill specifies the department may adopt 14 rules to administer Code section 423.31. 15 The bill takes effect upon enactment. 16 -2- LSB 1384XD (6) 91 jm/jh 2/ 2