423.31 Filing of sales tax returns and payment of sales tax.
1. Each person subject to this section and section 423.36 and in accordance with the provisions of this section and section 423.36 shall, on or before the last day of the month following the close of each calendar quarter during which such person is or has become or ceased being subject to the provisions of this section and section 423.36, make, sign, and file a return for the calendar quarter in the form as may be required. Returns shall show information relating to sales prices including tangible personal property, specified digital products, and services converted to the use of such person, the amounts of sales prices excluded and exempt from the tax, the amounts of sales prices subject to tax, a calculation of tax due, and any other information for the period covered by the return as may be required. Returns shall be signed by the retailer or the retailer’s authorized agent and must be certified by the retailer to be correct in accordance with forms and rules prescribed by the director.
2. Persons required to file, or committed to file by reason of voluntary action or by order of the department, deposits of taxes due under this subchapter shall be entitled to take credit against the total quarterly amount of tax due such amount as shall have been deposited by such persons during that calendar quarter. The balance remaining due after such credit for deposits shall be entered on the return. However, such person may be granted an extension of time not exceeding thirty days for filing the quarterly return, upon a proper showing of necessity. If an extension is granted, such person shall have paid by the twentieth day of the month following the close of such quarter ninety percent of the estimated tax due.
3. The sales tax forms prescribed by the director shall be referred to as “retailers tax deposit”. Deposit forms shall be signed by the retailer or the retailer’s duly authorized agent, and shall be duly certified by the retailer or agent to be correct. The director may authorize incorporated banks and trust companies or other depositories authorized by law which are depositories or financial agents of the United States, or of this state, to receive any sales tax imposed under this chapter, in the manner, at the times, and under the conditions the director prescribes. The director shall prescribe the manner, times, and conditions under which the receipt of the tax by those depositories is to be treated as payment of the tax to the department.
4. Every retailer at the time of making any return required by this section shall compute and pay to the department the tax due for the preceding period. The tax on sales prices from the sale of tangible personal property under a consumer rental purchase agreement as defined in section 537.3604, subsection 8, is payable in the tax period of receipt.
5. a. Upon making application and receiving approval from the director, a person and its affiliates that make retail sales of tangible personal property, specified digital products, or taxable enumerated services may make deposits and file a consolidated sales tax return for the affiliated group, pursuant to rules adopted by the director. A person and each affiliate that files a consolidated return are jointly and severally liable for all tax, penalty, and interest found due for the tax period for which a consolidated return is filed or required to be filed.
b. A business required to file a consolidated sales tax return shall file a form entitled “schedule of consolidated business locations” with its quarterly sales tax return that shows the taxpayer’s consolidated permit number, the permit number for each Iowa business location, the state sales tax amount by business location, and the amount of state sales tax due on goods consumed that are not assigned to a specific business location. Consolidated quarterly sales tax returns that are not accompanied by the schedule of consolidated business locations form are considered incomplete and are subject to penalty under section 421.27.
6. If necessary or advisable in order to insure the payment of the tax, the director may require returns and payment of the tax to be made for other than quarterly periods, the provisions of this section or other provision to the contrary notwithstanding.
7. Notwithstanding any other provision of the Code to the contrary, the department shall not attempt to collect delinquent sales tax on a transaction involving the furnishing of lawn care, landscaping, or tree trimming and removal services which occurred more than five years from the date of an audit.
8. Persons required to file a return under this section may instead file a simplified electronic return pursuant to section 423.49.
2003 Acts, 1st Ex, ch 2, §124, 205; 2008 Acts, ch 1172, §23; 2012 Acts, ch 1066, §3; 2018 Acts, ch 1161, §210, 211, 229; 2021 Acts, ch 86, §72
Referred to in §99G.30A, 421.26, 423.33, 423.36, 423.45, 423.57, 423.58, 423A.6, 423B.6, 423C.4, 423D.4, 423G.5
Subsection 4 amended
Structure Iowa Code
Chapter 423 - STREAMLINED SALES AND USE TAX ACT
Section 423.2A - Deposit and transfer of revenues.
Section 423.5 - Imposition of tax.
Section 423.7A - Motor vehicle lease tax.
Section 423.8 - Legislative finding and intent.
Section 423.9 - Authority to enter agreement — representatives on governing board.
Section 423.9A - Iowa streamlined sales tax advisory council.
Section 423.10 - Relationship to state law.
Section 423.11 - Agreement requirements.
Section 423.12 - Limited binding and beneficial effect.
Section 423.13 - Purpose of this subchapter.
Section 423.13A - Administration — effectiveness of agreements with retailers.
Section 423.14 - Sales and use tax collection.
Section 423.14B - Sales and use tax reporting requirements — penalties.
Section 423.15 - General sourcing rules.
Section 423.16 - Transactions to which the general sourcing rules do not apply.
Section 423.18 - Multiple points of use exemption forms.
Section 423.19 - Direct mail sourcing.
Section 423.20 - Telecommunications service sourcing.
Section 423.21 - Bad debt deductions.
Section 423.22 - Taxation in another state.
Section 423.23 - Sellers’ agreements.
Section 423.24 - Absorbing tax prohibited.
Section 423.24A - Reimbursement for the primary road fund.
Section 423.25 - Director’s power to adopt rules.
Section 423.26A - Manufactured housing — collection of use tax — certificate of title.
Section 423.27 - Motor vehicle lease tax.
Section 423.28 - Sales tax report — deduction.
Section 423.29 - Collections by sellers.
Section 423.30 - Foreign sellers not registered under the agreement.
Section 423.31 - Filing of sales tax returns and payment of sales tax.
Section 423.32 - Filing of use tax returns and payment of use tax.
Section 423.33 - Liability of persons for payment of sales or use tax.
Section 423.34 - Liability of user.
Section 423.34A - Exclusion from liability for purchasers.
Section 423.35 - Posting of bond to secure payment.
Section 423.36 - Permits required to collect sales or use tax — applications — revocation.
Section 423.37 - Failure to file sales or use tax returns — incorrect returns — limitations period.
Section 423.38 - Judicial review.
Section 423.39 - Service of notices.
Section 423.40 - Penalties — offenses — limitation.
Section 423.41 - Books — examination.
Section 423.42 - Statutes applicable.
Section 423.43 - Deposit of revenues.
Section 423.44 - Reimbursement for primary road fund.
Section 423.45 - Refunds — exemption certificates.
Section 423.46 - Rate and base changes— liability for failure to collect.
Section 423.47 - Refunds and credits.
Section 423.48 - Responsibilities and rights of sellers registered under the agreement.
Section 423.49 - Return requirements — electronic filing.
Section 423.50 - Remittance of funds.
Section 423.51 - Administration of exemptions.
Section 423.52 - Relief from liability for sellers and certified service providers.
Section 423.53 - Bad debts and model 1 sellers.
Section 423.54 - Amnesty for registered sellers.
Section 423.56 - Confidentiality and privacy protections under model 1.
Section 423.57 - Statutes applicable.
Section 423.58 - Collection, permit, and tax return exemption for certain out-of-state businesses.