Effective May 6, 2025, Iowa has enacted legislation stating that sales and use tax returns that are subject to the electronic filing requirement will not be considered valid if they are filed in a manner other than an electronic format specified by the Iowa Department of Revenue (DOR). Note that the legislation does allow for an exception. A person who is required to file a sales and use tax return electronically who is unable to do so may request permission from the Director of the DOR to file a return by another method. Taxpayers who are required to file electronically in Iowa will want to ensure that they file their Iowa sales and use tax returns electronically moving forward, if they are not already doing so, since returns filed under other methods will not be considered valid. (S.F. 606, Enacted May 6, 2025)