Bills › 91st General Assembly
Relating to electronic filing of sales and use tax returns, and including effective date provisions
Sponsored by the House Ways and Means Committee
Proposed by the Department of Revenue · their explanation · all agency proposals
Topics:Taxes
Where it is now
- Done: IntroducedJanuary 28, 2025
- Done: SubcommitteeJanuary 28, 2025
- Done: House committeeFebruary 25, 2025
- Done: Passes the HouseApril 21, 202558–33
- Skipped: Senate committeeSkipped
- Done: Passes the SenateApril 15, 202547–0
- Done: To the GovernorMay 6, 2025
- Done: Signed into lawMay 6, 2025
SF 606 became law → The same legislation passed as SF 606, so this version was set aside. Go to SF 606 What’s a funnel?
What’s in it
AI summary People who must file sales and use tax returns electronically must use the specific format required by the Department of Revenue. If someone files using a different method, the state will not count it as filed unless the taxpayer gets special permission from the director. The department also has the power to create new rules for how these filings are handled.1
Read the official explanation
This bill relates to electronic filing of sales and use tax returns. If a sales and use tax return subject to an electronic filing requirement is filed in a manner other than in an electronic format specified by the department of revenue, the bill specifies the return is not considered filed with the department, but the taxpayer may request permission from the director of the department of revenue to file a return using another method. The bill specifies the department may adopt rules to administer Code section 423.31. The bill takes effect upon enactment.
House subcommittee
Named January 28, 2025 (as HSB 88). On February 18, 2025 it recommended passage.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
Study bill
91st General Assembly