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

This bill requires most Iowa businesses to file monthly sales and use tax returns electronically, rather than by paper or other methods. It directly affects retailers and businesses subject to Iowa's sales tax laws who previously could file returns in non-electronic formats. The key provision states that returns filed in non-electronic formats are invalid unless the business obtains prior permission from the Iowa Department of Revenue. The bill also allows the Department to create rules for administering the electronic filing requirement and takes effect immediately upon enactment.