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Sales, Use & Excise Tax

Filing and Payment Information

Filing Iowa Returns

Sellers: When you register through Streamlined’s registration system, you will choose a "model" under which to file. A seller may file on paper only if certain qualifications are met. All sellers registered through Streamlined are expected to file returns on a monthly basis.

Model 1 sellers are those who contract with a Certified Service Provider (CSP). Find more information about CSPs. Model 1 sellers, through their CSPs, as well as Model 2 and 3 sellers, are expected to file the Simplified Electronic Return (SER).

Model 4 sellers have the option to file either the SER or an Iowa sales tax return through GovConnectIowa or an Iowa sales tax return by paper.

In addition, any Streamlined registrant who also has collected or will collect hotel and motel or automobile rental excise taxes must file quarterly schedules and make remittances for those respective taxes. The Department will inform you how to proceed upon registration.