Streamlined Sales Tax

Model 1 sellers and their CSPs do not need to both perform SER testing and certification prior to filing the SER. Model 4 sellers can file SERs but must perform testing and certification.

For Model 1 sellers, both the SER and the Iowa sales tax return are due on the 20th day of the month following the tax period end. For example, a return for the month of November is due December 20. All other retailers using the simplified electronic return, including Model 4 sellers, must file the return on or before the last day of the month following the end of the month in which the tax was collected.

Iowa uses standard FIPS codes. It does not use the composite jurisdiction code concept.

At this point, Iowa has no specific error codes in addition to the error codes set by the Central Registration System. Error codes for transactions have not yet been established.

Acknowledgments for both registrations and transactions will be provided within three working days.

Transmission file size limits: At this point Iowa has not established a maximum file size limitation.

Special Tax Districts: Iowa has established Special Tax Districts for two conditions:

• The unincorporated areas of each of the 99 Iowa counties. These are identified with FIPS codes beginning with 98, followed by the three digit FIPS county code (for example, 98001 identifies the unincorporated area of Adair County, while 99001 is the standard FIPS designation for Adair County).
• Cities existing in more than one county: 45 cities exist in two counties and 4 cities exist in three counties. A total of 102 special tax districts were created to properly identify these city/county combinations, beginning at FIPS code 98201.