SF 606: 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.

Senate subcommittee · named February 19, 2025

• Sen. Dan Dawson (R) · dan.dawson@legis.iowa.gov
• Sen. Tony Bisignano (D) · tony.bisignano@legis.iowa.gov
• Sen. David D. Rowley (R) · david.rowley@legis.iowa.gov

Lobbying · 1 for, 1 against

For: Department of Revenue

Against: Iowa State Education Association

In plain words

1. February 18, 2025Filed in the Senate and sent to the Ways and Means committee · as SSB 1154
2. February 19, 2025Senate subcommittee named: Dawson, Bisignano and Rowley · as SSB 1154
3. February 25, 2025Subcommittee recommended passing it · as SSB 1154
4. March 11, 2025Approved by the Senate committee, and given a new number: SF 606 · as SSB 1154
5. March 12, 2025Filed in the Senate
6. March 12, 2025Approved by the Senate committee
7. April 15, 2025Passed the Senate, 47–0
8. April 21, 2025Took the place of HF 653 on the House floor (the same legislation)
9. April 21, 2025Passed the House, 58–33
10. May 6, 2025Sent to the Governor
11. May 6, 2025Signed into law