Third quarter sales tax returns due October 31
Iowa Department of Revenue has received a number of contacts from
sales tax permit holders who file returns on a quarterly basis. Sales
tax filers are concerned they do not yet have the two forms covering
the September and December quarters. Please be advised that the sales
tax returns for the third and fourth quarters are mailed out from
our office before the end of September.
quarter returns must be postmarked or handed in to our office by
October 31. If you have any questions regarding mailing schedules
for sales tax returns, please e-mail
need help with Iowa taxes? Starting a new business? We have Tax Specialists
holding classes at community colleges and other locations all around
Iowa. Sales tax, Local Option taxes, Withholding, getting a tax permit...all
of these topics and more are covered in our classes. Visit our web
site and click on the map to
locate a Tax Specialist near you. Their schedules are posted, or you
can call or e-mail a specialist to set up a private meeting for your
business or organization.
Tax Implementation Committee formed
Iowa Legislature has mandated the establishment of a new Iowa property
tax committee. To learn more about the committee, its purposes, members
and meeting schedule, visit
our web site.
withholding and interstate truck drivers
6, 1990, President Bush signed into law the Amtrak Reauthorization
and Improvement Act of 1990. This federal law "prohibits states
from imposing an income tax on nonresident interstate railroad and
trucking services performing services in the state."
follows this law and it is recorded in 701 IAC 46.4(2)12. This means
that Iowa employers are required to follow the federal law regarding
withholding for non-residents.
primary issue is that an Iowa employer should not withhold Iowa income
tax on the wages of a nonresident interstate truck driver. The withholding
should be for the state of which the employee is a resident.
option tax reminder
that Iowa local option sales tax and school infrastructure local option
tax jurisdictions changes are effective on January 1 and July 1 each
year. The current list of jurisdictions is
available on our web site.
orders, rules and legislative issues are found in the Tax
Research area of our web site.
tax means NO local option tax
city or county which has one or both of the local option taxes and a
hotel/motel tax, only the hotel/motel tax is charged on room rental.
Neither of the local option taxes are charged on sales subject to hotel/motel
tax. The information in this paragraph is no longer correct. Please see
our hotel/motel Q&A.
option taxes do still apply on hotel sales other than room rental.
For example, sales in a hotel gift shop would be subject to local option
tax, since those sales are not subject to hotel/motel tax.
not subject to Iowa tax
it is not listed among the state's "enumerated services," the
service of tattooing is not subject to Iowa sales tax.