Bills › 91st General Assembly

SF 606Signed by Governor · May 6, 2025

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

Sponsored by the Senate Ways and Means (companion To Hf 653 By Committee on Ways and Means) Committee

Proposed by the Department of Revenue · their explanation · all agency proposals

Topics:Taxes

Same legislation: HSB 88, SSB 1154, HF 653

Where it is now

  1. Done: IntroducedFebruary 18, 2025
  2. Done: SubcommitteeFebruary 19, 2025
  3. Done: Senate committeeMarch 11, 2025
  4. Done: Passes the SenateApril 15, 202547–0
  5. Skipped: House committeeSkipped
  6. Done: Passes the HouseApril 21, 202558–33
  7. Done: To the GovernorMay 6, 2025
  8. Done: Signed into lawMay 6, 2025

Signed into law What’s a funnel?

What’s in it

AI summary People who must file sales and use tax returns electronically will no longer have their paperwork counted as filed if they use the wrong format. If someone needs to use a different method, they can ask the director of the Department of Revenue for permission. 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.

Why it matters. Taxpayers who are required to file sales and use tax returns electronically must use the specific format required by the Department of Revenue or their return will not be considered filed. These taxpayers may request permission from the director of the Department of Revenue to use a different filing method.2

Full bill text · What changed before it passed3

Senate subcommittee

Named February 19, 2025 (as SSB 1154). On February 25, 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

Iowa Code it changes

Amends§423.31

How the Code works4

Lobbying

1 for · 1 against · 6 undecided · Who →

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