Retailers with more than one Iowa location from which retail sales are made may request to file sales tax returns on a consolidated basis. Each retail location needs an individual permit of its own. In addition, an overall consolidated permit number is issued under which a return for the entire group of locations is filed.
You should know:
- Consolidated filers cannot be annual filers.
- Consolidated filers cannot be payers of hotel/motel or auto rental tax.
- Consolidated filers may be payers of sales of certain construction equipment.
To become a consolidated filer, complete the Business Tax Registration form.