Senate File 606 amends Section 423.31 of the Iowa Code to establish new requirements for the electronic filing of sales and use tax returns. The bill 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. It introduces several new provisions, including the requirement for returns to include detailed information about sales prices, exemptions, and tax calculations. Additionally, it mandates that returns be signed by the retailer or their authorized agent and certified as correct.

The bill also allows individuals who are unable to file electronically to request permission from the director to use an alternative filing method. Furthermore, it states that any return filed in a non-electronic format will not be considered valid unless an exception is granted. The Department of Revenue is empowered to adopt rules to administer these changes, and the act is set to take effect immediately upon enactment.

Statutes affected:
Introduced: 423.31, 423.36
Enrolled: 423.31, 423.36