Iowa SSB1154 mandates electronic filing of sales and use tax returns, with exceptions allowed by the Department of Revenue.
Iowa SSB1154 establishes that sales and use tax returns must be filed electronically, as specified by the Department of Revenue. If a return is filed in a non-electronic format, it is not considered valid unless the Department grants an exception. The bill also allows the Department to adopt rules for administering this electronic filing requirement. The changes take effect immediately upon enactment.
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- Core Provisions
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- Impact
- Legal Framework
- Critical Issues
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