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

HF 653 mandates that individuals and businesses responsible for sales and use tax must file their returns electronically. If a required electronic return is submitted non-electronically without an exception, it will not be considered a valid filing. Taxpayers can request permission from the department director to use an alternative filing method if they are unable to file electronically. The bill also grants the department authority to adopt rules for administering these provisions and takes effect upon enactment.