A new Iowa law modified their sales tax base. In short, the changes include combining sales and use tax returns and their permits into one (removing the previously different use tax requirements). The new law also changes the filing frequencies for sales and use tax from a quarterly basis to a monthly basis. Next, it removed the “retailers tax deposit” and deposit forms requirement. The bill updates the section on sales tax exemptions in the state to include diapers and feminine hygiene products, specified digital products, and prewritten computer software. The bill also broadens the exemption of items and services used by a manufacturer to produce food by adding an exemption for food ingredients. This update also extends their Solar Energy System Tax Credit to those who completed their residential solar power energy installations in 2021 or are on a waitlist to have one installed. To access the entirety of the state of Iowa’s sales tax base file, look to S.F. 2367. (State of Iowa, S.F. 2367, updated June 17, 2022)