Iowa has amended the definition of “sales price” in order to conform to the Streamlined Sales and Use Tax (SST) Agreement. Effective July 1, 2012, the following items are not included in the definition of “sales price”: any state or local tax on a retail sale that is imposed on the seller if the statute, rule, or local ordinance provides that the seller may, but is not required to, collect the tax from the purchaser and if the tax is separately stated on the invoice, bill of sale, or similar document given to the purchaser; and any tribal tax on a retail sale that is imposed on the seller if the tribal law imposing the tax provides that the seller may , but is not required to, collect the tax from the purchaser and if the tax is separately stated on the invoice, bill of sale, or similar document given to the purchaser. Also, all taxpayers required to file sales tax returns are allowed to file a simplified electronic return. Previously only taxpayers registered through the SST System qualified for the simplified electronic return. (H.F. 2166, Laws 2012, effective as noted)