Bills › 91st General Assembly
Relating to electronic filing of sales and use tax returns, and including effective date provisions
Proposed by the Department of Revenue · their explanation · all agency proposals
Topics:Taxes
Where it is now
- Done: IntroducedFebruary 18, 2025
- Done: SubcommitteeFebruary 19, 2025
- Done: Senate committeeMarch 11, 2025
- Skipped: Passes the SenateContinued as SF 606
- Next: House committee
- Next: Passes the House
- Next: To the Governor
- Next: Signed into law
Became SF 606 → Its progress continues under the new number. Go to SF 606 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 returns counted as filed if they use the wrong format. If a taxpayer cannot use the required electronic method, they can ask the director of the Department of Revenue for permission to file in a different way. 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.
Senate subcommittee
Named February 19, 2025. 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
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91st General Assembly