IDR Announces Sales & Use Tax Permit, Return Filing, and Payment Changes

Friday - 06/17/2022

Following Governor Reynolds’s signature of Senate File 2367, the Iowa Department of Revenue has released updated guidance as it relates to Sales and Use Tax Permit, Return Filing, and Payment Changes. Changes to sales and use tax permit registration, return filing, and tax payment take effect July 1, 2022. These changes include:

  • Taxpayers will report sales and use tax on the same return and will only need one permit for both sales and use tax. 
  • Taxpayers will either file and pay monthly or annually, depending on the amount of tax collected. 
  • Monthly returns must be filed and tax must be paid electronically. 
  • Semimonthly deposit payments are no longer required.

Visit tax.iowa.gov/permit-changes to learn more about these changes, the new combined tax return, and answers to common questions.

Existing permit holders will still need to file a quarterly return for the second quarter of 2022 as they have in the past, due August 1, 2022. Existing permit holders will be notified by the Department of all changes to accounts in July.

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