Streamlined Sales Tax

A brief history/introduction	National Streamlined Sales Tax Project Web Site
What is Streamlined Sales Tax (SSTP)?: Learn how SSTP works, who qualifies, amnesty Destination and means of delivery determine if/which tax applies.	Should you register? Registering in Iowa
	Iowa Taxability Matrix Filing and Payment
Iowa Tax Rate Look-up Rates and Boundaries Databases	Correspondence and News Releases Resources
Iowa Streamlined Sales Tax Return SSTP Exemption Certificate (fillable pdf)	Software Developer Confidentiality and Privacy Responsibilities
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Registering

Streamlined sellers who have Iowa retail locations need to register those locations at the Iowa Business Tax Registration site, if they are not already registered. Registered retail locations in Iowa will receive a separate Iowa sales tax permit. The Iowa sales tax permit number will be used as the Location ID when filing the semi-annual information report.

Registering for other Iowa permits, including hotel/motel, auto rental and household hazardous material, can also be done at that site.

Sign up to remit sales tax in participating states:
Streamlined Sales Tax Registration System (SSTR)

Iowa Tax Rate Look-up:

Find the correct jurisdiction for any valid address in Iowa, as well as the proper tax rate for that jurisdiction using the online lookup.

Iowa does not use composite jurisdiction codes, but rather uses standard FIPS codes, with some special tax districts. These will be used by any Streamlined retailer using the SER (Simplified Electronic Return; see below). Model 4 filers who use the state’s traditional return will report jurisdictions at the county level.

County codes are also listed in the look-up.

Rates and Boundaries Databases

Merchants are responsible for calculating correct Iowa Sales Tax.  Iowa Department of Revenue provides files containing the Tax Rate and Tax Boundary tables needed by merchant systems to determine the correct tax rate for an Iowa address on a given date.  Iowa releases files semi-annually, by June 1 for rates that are effective July 1 and by December 1 for rates that are effective January 1.  Merchants may download these data files from the Streamlined Sales Tax Governing Board Web site.

Iowa Taxability Matrix:

Determine the taxability of a wide variety of products and services by using the taxability matrix. The matrix also includes Code cites, if further information is desired. (pdf)

Iowa Streamlined Sales Tax Return

A paper return may be used only if the retailer qualifies to file on paper. (pdf)

Resources

• National Streamlined Sales Tax Project Web Site
• Amnesty information on the national Streamlined Sales Tax Project Web site
• Department legislation and committee information
• Iowa Department of Revenue SSTP Contacts
• Iowa Grocers Association Streamlined Web Page

Correspondence and News Releases

• Letter to new registrants
• October 3, 2005, Iowa News Release: Streamlined Sales Tax Project launches registration system
• Letter to Permit Holders about transition period (pdf)
• July 8, 2004, News Release
• June 16, 2004, News Release
• Letter to Permit Holders announcing changes (pdf)
• Presentation given at classes (pdf)