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SF 606 Iowa Senate · 2025-2026 Regular Session

A bill for an act relating to electronic filing of sales and use tax returns, and including effective date provisions.

This bill primarily mandates that individuals and businesses required to file sales and use tax returns must do so electronically. It directly affects all taxpayers subject to sales and use tax filing requirements. A key provision states that any return not filed electronically, when required, will not be considered valid by the department unless an exception is granted. Taxpayers unable to file electronically can request permission from the director to use an alternative filing method. The bill also allows the department to adopt rules to administer these new electronic filing requirements and takes effect immediately upon enactment.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill promotes electronic filing which improves tax collection efficiency, reduces processing costs, and strengthens revenue management through modernized compliance systems.85% confidence
Bill status signed all 5 stages cleared
Introduction
Mar 2025
Committee Review
Mar 2025
Senate Passage
Apr 2025
House Passage
Apr 2025
Signed into Law
May 2025
Introduced Mar 12, 2025 Signed May 6, 2025
Maddy AI version diff · 3 comparisons

What changed between versions

Enrolled → Enrolled with Governor's Action · 7 edits · May 6, 2025
MODERATE
This bill enacts electronic filing requirements for Iowa sales and use tax returns, mandating that taxpayers file returns electronically by the last day of the month following the reporting period. The law also establishes that non-electronic filings are invalid unless an exception is granted by the department, and authorizes the department to adopt administrative rules to implement these requirements. The act takes effect immediately upon enactment.
Scope change
The bill expands the scope of sales and use tax compliance by requiring electronic filing for all persons subject to the tax provisions, with limited exceptions for those unable to comply.
REQUIREMENT

Mandates electronic filing of sales and use tax returns by the last day of the month following the reporting period.

Requires returns to include detailed information on sales prices, digital products, services, tax calculations, and other required data.

Requires returns to be signed by the retailer or authorized agent and certified as correct.

Allows taxpayers unable to file electronically to request permission to use alternative filing methods.

ENFORCEMENT

Establishes that returns not filed electronically are invalid unless the department grants an exception.

Authorizes the department to adopt administrative rules under chapter 17A to implement the electronic filing system.

TIMELINE

Sets the effective date as immediate upon enactment.

Floor votes · Senate Apr 15, 2025 · House Apr 21, 2025

How they voted

48–0
Passed · 3 other
Total votes 51
Apr 15, 2025
D Democratic16
15 Yea 1
93% Yea
R Republican35
33 Yea 2
94% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
12
Key actions
4
Committee
1
May 6, 2025
Signed into law
Signed by Governor.
upper
Apr 21, 2025
Lower · Passed
Passed House, yeas 58, nays 33.
lower
Apr 15, 2025
Upper · Passed
Passed Senate, yeas 47, nays 0.
upper
Mar 12, 2025
Upper · Passed
Committee report, approving bill.
upper
Mar 12, 2025
Introduced
Introduced, placed on Ways and Means calendar.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.