Iowa Sales Tax Due Date Calendars

Iowa Sales Tax Semimonthly Calendar (electronic payment required)

If you remit more than $60,000 tax a year (more than $5,000 per month; more than $2,500 semimonthly), you are required to file deposits twice each month. A quarterly return is due on the last day of the month that follows the quarter.

 An ePayment (direct debit) must be made by 4pm CT on the due date to be considered timely.

  • Period End Due Date Period End Due Date Period End Due Date
    January 15 January 25 * May 15 May 25 September 15 September 25
    January 31 February 10 May 31 June 10 September 30 October 31 *
    February 15 February 25 June 15 June 25 October 15 October 25 *
    February 29 March 10 June 30 July 31 * October 31 November 10
    March 15 March 25 July 15 July 25 * November 15 November 25
    March 31 April 30 * July 31 August 10 November 30 December 10
    April 15 April 25 * August 15 August 25 December 15 December 25
    April 30 May 10 August 31 September 10 December 31 January 31 *

    * Please note that during the month your quarter period ending is due, 
    the first payment for the next quarter is due before the previous quarter’s period ending due date.

  • If you remit more than $6,000 but less than $60,000 tax per year ($500 - $5,000 per month),
    you will file a monthly deposit and a quarterly return.

    Period End Due Date Period End Due Date
    January 31 February 20 July 31 August 20
    February 29 March 20 August 31 September 20
    March 31 April 30 September 30 October 31
    April 30 May 20 October 31 November 20
    May 31 June 20 November 30 December 20
    June 30 July 31 December 31 January 31

     

  • If you remit more than $120 but less than $6,000 tax per year ($30 - $1,500 per quarter),
    you will file a quarterly return, which is due on the last day of the month that follows the quarter.

    Period End Due Date Period End Due Date
    March 31 April 30 September 30 October 31
    June 30 July 31 December 31 January 31

     

  • If you remit less than $120 tax a year, you will file and pay once each calendar year, 
    which is due at the end of the following January.

    Period End Due Date
    December 31 January 31