Senate
File
606
-
Enrolled
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
SINCLAIR
President
of
the
Senate
______________________________
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
General
Assembly.
______________________________
W.
CHARLES
SMITHSON
Secretary
of
the
Senate
Approved
_______________,
2025
______________________________
KIM
REYNOLDS
Governor