Iowa HSB88 mandates electronic filing of sales and use tax returns, with exceptions for those unable to comply.

Iowa HSB88 requires taxpayers to file sales and use tax returns electronically. If a return is not filed electronically as specified, it is not considered filed unless the taxpayer requests and receives permission from the director to use another method. The bill also allows the department to adopt rules for administering this requirement and takes effect upon enactment.

Iowa HSB88 mandates electronic filing of sales and use tax returns, with exceptions for those unable to comply.

Iowa HSB88 requires taxpayers to file sales and use tax returns electronically. If a return is not filed electronically as specified, it is not considered filed unless the taxpayer requests and receives permission from the director to use another method. The bill also allows the department to adopt rules for administering this requirement and takes effect upon enactment.