Recently, the E911 surcharge on prepaid wireless telecommunications service was increased pursuant to Iowa Code section 34A.7B(7) and 2013 Iowa Acts, House File 644. The rate change is effective November 1, 2013. This sales and retail use enhancement will impact single file online filing, as well as bulk filing.
If you sell prepaid wireless telecommunication service, you will be required to collect 51 cents per retail transaction. Prepaid telecommunication service includes:
* Prepaid wireless telephone minute cards;
* Prepaid phones that include minute plans; or
* Prepaid wireless service in any other form.
If your company is claiming a withholding tax credit associated with a 260E New Jobs Training Program, it is your responsibility to notify the community college of the amount of tax credit that your company claims on each quarterly return. If the eFile & Pay confirmation page including information about your quarterly tax credit claim is not forwarded to the community college in a timely fashion, your 260E account will be considered in default which may result in the denial of tax credit claims on future quarterly withholding returns. If you have any questions about how to access your confirmation page, please contact Taxpayer Services at 515-281-3114. If you have any questions about how to deliver the confirmation page, please contact the community college.