This bill amends Section 423.31 of the Iowa Code to establish requirements for the electronic filing of sales and use tax returns. It specifies that individuals subject to this section must electronically file their returns by the last day of the month following the close of each calendar month. The returns must include detailed information about sales prices, exemptions, and tax calculations, and must be signed and certified by the retailer or their authorized agent. Additionally, if a person is unable to file electronically, they may request permission from the director of the Department of Revenue to file using an alternative method.

Furthermore, the bill introduces a new paragraph stating that any return filed in a manner other than the specified electronic format will not be considered valid unless an exception is granted by the department. It also allows the department to adopt rules to effectively administer these provisions. The bill is deemed of immediate importance and takes effect upon enactment.

Statutes affected:
Introduced: 423.31, 423.36