Thank you for registering to participate as a Streamlined retailer and to collect sales/use tax for the participating Streamlined states. The purpose of the Streamlined sales tax initiative is to provide a standardized way for multi-state retailers to collect and remit sales/use tax for the various Streamlined states. Information on when and how to remit are below.

Please note, if you are not a multi-state retailer and were not intending on reporting to all the Streamlined states, or if you feel you have registered in error for other reasons, you can return to the Streamlined Registration Web site and “unregister.” If you have specific questions, such as how to register only for Iowa, contact us at the phone number or e-mail address below.

Requirements for Streamlined registrants to file returns in Iowa:

• If you are registered as a model 1, 2 or 3 seller, Iowa expects you to file the Simplified Electronic Return (SER). This return is in XML format. A sample of the format is available on our Web site. Returns are required to be filed monthly.
• If you register as a Model 4, or “Other” seller, you have the option of filing the SER or filing the Iowa paper Streamlined return. Model 4 sellers with a physical presence in Iowa are also required to file monthly. Voluntary Model 4 sellers who have no nexus in Iowa are required to file annual returns (calendar year – period ending December 31), but are also required to file in any month following the accumulation of $1,000 or more in tax. The Iowa paper Streamlined return can be found in the Streamlined area of the IDR Web site.
• Payment can be made in the following ways:
  • ACH debit (only if filing the SER. A Payment format in XML is available at our Web site
  • Check
  • ACH credit. A form to register to pay using ACH credit is available on our Web site.
• Returns and payments are due no later than the 20th day of the month immediately following the tax period.
• Use the Streamlined Permit Number assigned to you from the Streamlined Registration system to report.
• Only one return per period is required per seller. This means if a Streamlined seller has multiple retail locations in Iowa, only one return per month needs to be filed, showing the combined sales from all locations.
• Iowa has one local option tax. Local option tax collected must be reported with the return being filed, broken down by county.

Iowa e-mail address: larry.paxton@iowa.gov

Phone Number: 515/281-8037

The Iowa Streamlined return, XML samples of the SER, Payment and Semi-annual Information Report, and much more are available on the IDR Web site at www.state.ia.us/tax/educate/SLST.html