Read the full stored bill text
House
File
653
-
Introduced
HOUSE
FILE
653
BY
COMMITTEE
ON
WAYS
AND
MEANS
(SUCCESSOR
TO
HSB
88)
A
BILL
FOR
An
Act
relating
to
electronic
filing
of
sales
and
use
tax
1
returns,
and
including
effective
date
provisions.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1384HV
(1)
91
jm/jh
H.F.
653
Section
1.
Section
423.31,
subsection
1,
paragraph
a,
Code
1
2025,
is
amended
to
read
as
follows:
2
a.
(1)
Except
as
provided
in
paragraph
“b”
,
each
person
3
subject
to
this
section
and
section
423.36
and
in
accordance
4
with
the
provisions
of
this
section
and
section
423.36
shall,
5
on
or
before
the
last
day
of
the
month
following
the
close
of
6
each
calendar
month
during
which
such
person
is
or
has
become
7
or
ceased
being
subject
to
the
provisions
of
this
section
and
8
section
423.36
,
make,
sign,
and
file
electronically
a
return
9
for
the
calendar
month
in
the
form
as
may
be
required.
10
(2)
Returns
shall
show
information
relating
to
sales
11
prices
including
tangible
personal
property,
specified
digital
12
products,
and
services
converted
to
the
use
of
such
person,
the
13
amounts
of
sales
prices
excluded
and
exempt
from
the
tax,
the
14
amounts
of
sales
prices
subject
to
tax,
a
calculation
of
tax
15
due,
and
any
other
information
for
the
period
covered
by
the
16
return
as
may
be
required.
17
(3)
Returns
shall
be
signed
by
the
retailer
or
the
18
retailer’s
authorized
agent
and
must
be
certified
by
the
19
retailer
to
be
correct
in
accordance
with
forms
and
rules
20
prescribed
by
the
director.
21
(4)
A
person
required
to
file
a
sales
or
use
tax
return
22
electronically
who
is
unable
to
do
so
may
request
permission
23
from
the
director
to
file
a
return
by
another
method.
24
Sec.
2.
Section
423.31,
subsection
1,
Code
2025,
is
amended
25
by
adding
the
following
new
paragraph:
26
NEW
PARAGRAPH
.
c.
A
return
subject
to
the
electronic
filing
27
requirement
under
paragraph
“a”
that
is
filed
in
a
manner
other
28
than
in
an
electronic
format
specified
by
the
department
shall
29
not
be
considered
a
valid
return
unless
the
department
provides
30
an
exception
as
provided
in
paragraph
“a”
,
subparagraph
(4).
31
Sec.
3.
Section
423.31,
Code
2025,
is
amended
by
adding
the
32
following
new
subsection:
33
NEW
SUBSECTION
.
8.
The
department
may
adopt
rules
pursuant
34
to
chapter
17A
to
administer
this
section.
35
-1-
LSB
1384HV
(1)
91
jm/jh
1/
2
H.F.
653
Sec.
4.
EFFECTIVE
DATE.
This
Act,
being
deemed
of
immediate
1
importance,
takes
effect
upon
enactment.
2
EXPLANATION
3
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
4
the
explanation’s
substance
by
the
members
of
the
general
assembly.
5
This
bill
relates
to
electronic
filing
of
sales
and
use
tax
6
returns.
7
If
a
sales
and
use
tax
return
subject
to
an
electronic
8
filing
requirement
is
filed
in
a
manner
other
than
in
an
9
electronic
format
specified
by
the
department
of
revenue,
the
10
bill
specifies
the
return
is
not
considered
filed
with
the
11
department,
but
the
taxpayer
may
request
permission
from
the
12
director
of
the
department
of
revenue
to
file
a
return
using
13
another
method.
The
bill
specifies
the
department
may
adopt
14
rules
to
administer
Code
section
423.31.
15
The
bill
takes
effect
upon
enactment.
16
-2-
LSB
1384HV
(1)
91
jm/jh
2/
2