HSB 88: Relating to electronic filing of sales and use tax returns, and including effective date provisions

What it does

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

• Rep. Michael V. Sexton (R)
• Rep. Jane Bloomingdale (R) · jane.bloomingdale@legis.iowa.gov
• Rep. David Jacoby (D) · david.jacoby@legis.iowa.gov

Lobbying · 1 for, 1 against

For: Department of Revenue

Against: Iowa State Education Association

In plain words

1. January 28, 2025Filed in the House and sent to the Ways and Means committee
2. January 28, 2025House subcommittee named: Sexton, Bloomingdale and Jacoby
3. February 18, 2025Subcommittee recommended passing it
4. February 25, 2025Approved by the House committee
5. February 25, 2025Committee vote: 23–1
6. February 28, 2025Approved by the House committee, and given a new number: HF 653