Filing Frequency & Return Due Dates

Annually

• Less than $1,200 in sales and use tax a year
• File one return for the calendar year
• Return and payment due on or before January 31 following each calendar year
• Return may be filed electronically through GovConnectIowa or by paper

Monthly

• $1,200 or more in sales and use tax per year
• Hotel and motel, auto rental, and construction equipment taxpayers are also required to file monthly, regardless of tax dollars collected
• Return must be filed and tax must be paid electronically through GovConnectIowa
  • Due on or before the last day of the following month

Seasonal

• $1,200 or more in sales and use tax in four or less months per year
  • Can be nonconsecutive months, i.e. January, June, July, December
• Return must be filed and tax must be paid electronically through GovConnectIowa
  • Due on or before the last day of the following month

NOTE: If you are currently registered as a monthly or annual filer and wish to become a seasonal filer, you must cancel your current permit and register for a new permit. You cannot switch to seasonal status through the Business Change Form.

Quarterly

• Less than $6,000 tax per year (less than $1,500 per quarter; less than $500 per month)
• File a quarterly return for each calendar quarter
  • Return and payment due on or before the last day of the month following each calendar quarter

Monthly

• $6,000 - $120,000 tax per year ($500 - $10,000 per month)
• File tax payments for the first two months of each calendar quarter
  • Due on or before the 15th of the following month
• No monthly payment for the third month of the quarter
• For the third month, file the quarterly return with the payment for the balance of tax due for that quarter
  • Due on or before the last day of the month following each calendar quarter

Semimonthly

• More than $120,000 tax per year (more than $10,000 per month; more than $5,000 semimonthly)
• Required to file payments twice each month electronically
  • 1st payment - for the period from the 1st through the 15th; due on or before the 25th of that month
  • 2nd payment - 16th through the end of the month; due on or before the 10th day of the following month
  • Must make a total of 6 semimonthly payments each quarter
  • The 6th payment is due on or before the 10th day of the month following the end of the quarter
  • All six payments should be made before filing the withholding quarterly return
• Required to file quarterly return electronically
  • Due no later than the last day of the month following the end of the quarter
  • If the six payments were made correctly, no balance due with the quarterly return
  • May make an additional payment with the quarterly return, if needed

W-2s, W-2Gs, and 1099s

• Beginning in 2020 for tax year 2019 and all subsequent tax years, businesses that issued W-2s or 1099s that contain Iowa withholding must electronically file those documents by February 15. If businesses did not withhold any Iowa taxes, filing is not required.

License Renewal Frequency

Annual Renewal 

• All 12-month alcohol licenses, permits, and certificates in Iowa expire one year from the date of issuance and can be renewed annually.
• Renewal notices are sent 70, 10, and 1 day(s) before the expiration date.
• Renewal applications and payments are submitted through GovConnectIowa.
• IDR recommends submitting renewal applications at least 45 days before the expiration date.

Automatic Renewal 

• Class E retail alcohol licenses (LE), certificates of compliance (CB, CV, CD), and wine direct shippers (DS) qualify for automatic annual renewal if statutory requirements are met, such as no suspensions or penalties and written consent to auto-renew.
• Apply for Automatic Renewal during the new or renewal process on GovConnectIowa.

Other License Durations

• Temporary licenses (such as special event licenses) are issued for short, fixed terms, commonly 5-day or 14-day periods.  These licenses cannot be renewed.
• Seasonal licenses are typically valid for 8 months and cannot be renewed.

Reporting and Filing Frequency 

Certain licenses display “Casual” as the filing frequency in GovConnectIowa. This designation indicates filings are required only as needed, rather than on a set schedule.

Tax Reporting

Alcohol and Tobacco Tax and Trade Bureau (TTB) Reports

License Types:  Liquor Manufacturers (CM), Native Distilleries (ND), Native Wineries (WAN), Native Breweries (BAN),  and Brewpubs (BP)

• These licensees must provide the Iowa Department of Revenue with copies of the same operational reports filed with the federal Alcohol and Tobacco Tax and Trade Bureau (TTB).
• Reports are due by the 15th of the month following the federally-required reporting period.
• Filing frequency with Iowa mirrors the federal TTB schedule:
  • Monthly TTB filers report monthly to Iowa
  • Quarterly TTB filers report quarterly to Iowa
  • Annual TTB filers report annually to Iowa

Wine Gallonage and Barrel Tax Reports

License Types:  Beer Wholesalers (BA), Wine Wholesalers (WA), Native Wineries (WAN), Native Breweries (BAN), and Brewpubs (BP)

• Beer and wine manufacturers must file wine gallonage or barrel tax reports.
• These reports are generally filed monthly and are due by the 10th of the following month.
• Beginning January 1, 2026, some licensees may request approval to file these reports quarterly instead of monthly, depending on tax liability and Department approval by clicking the View or Change Filing Frequency link on GovConnectIowa.

Special Filing Situations

Wine Direct Shipping Permits (DS) and Wine Auction Permits (AP)

• These permits require semiannual reports that are due on January 10 and July 10 of each year.

Filing Platform

• All alcohol license renewals, tax filings, and required reports are submitted through the GovConnectIowa online portal.

Distribution Programs

The reimbursement of property tax credits is governed by the duties of the county auditor or country treasurer. The due dates for the county official are located on the Local Government page.