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STATE OF IOWA
KIM REYNOLDS
GOV I : RNOR
May 6, 2025
The Honorable Paul Pate
Secretary of State of Iowa
State Capitol
Des Moines, Iowa 50319
Dear Mr. Secretary,
I hereby transmit:
Senate File 606, an Act relating to electronic filing of sales and use tax returns, and
including effective date provisions.
The above Senate File is hereby approved on this date.
Sincere
Kim' - olds
Governor of Iowa
cc: Secretary of the Senate
Clerk of the House
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Senate File 606
AN ACT
RELATING TO ELECTRONIC FILING OF SALES AND USE TAX RETURNS, AND
INCLUDING EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
Section 1. Section 423.31, subsection 1, paragraph a, Code
2025, is amended to read as follows:
a. ( 1) Except as provided in paragraph " b - , each person
subject to this section and section 423.36 and in accordance
with the provisions of this section and section 423.36 shall,
on or before the last day of the month following the close of
each calendar month during which such person is or has become
or ceased being subject to the provisions of this section and
section 423.36, make, sign, and file electronically a return
for the calendar month in the form as may be required.
( 2) Returns shall show information relating to sales
prices including tangible personal property, specified digital
products, and services converted to the use of such person, the
amounts of sales prices excluded and exempt from the tax, the
amounts of sales prices subject to tax, a calculation of tax
due, and any other information for the period covered by the
return as may be required.
( 3) Returns shall be signed by the retailer or the
retailer's authorized agent and must be certified by the
retailer to be correct in accordance with forms and rules
prescribed by the director.
Senate File 606, p. 2
( 4) A person required to file a sales or use tax return
electronically who is unable to do so may request permission
from the director to file a return by another method.
Sec. 2. Section 423.31, subsection 1, Code 2025, is amended
by adding the following new paragraph:
NEW PARAGRAPH. c. A return subject to the electronic filing
requirement under paragraph - a - that is filed in a manner other
than in an electronic format specified by the department shall
not be considered a valid return unless the department provides
an exception as provided in paragraph - a", subparagraph ( 4).
Sec. 3. Section 423.31, Code 2025, is amended by adding the
following new subsection:
NEW SUBSECTION. 8. The department may adopt rules pursuant
to chapter 17A to administer this section.
Sec. 4. EFFECTIVE DATE. This Act, being deemed of immediate
importance, takes effect upon enactment.
AMY SINMAIR
President of the Senate
f12•z , •ly - , ro• PAT GRASSLEY
Speaker of the House
I hereby certify that this bill originated in the Senate and
is known as Senate File 606, Ninety-first
Approved , 2025
General Assembly.
i 1
W. CHA•LES SMITHSON
Secre , ary o t e Senate
KI
Govern