SALT Report 1990 – The Iowa Department of Revenue reminds taxpayers who file a federal Schedule C with their income tax return that they should verify with the Department of Revenue whether they are required to hold an Iowa sales tax permit.
Because Schedule C is used to report business income, it is presumed that most filers would also need to hold a sales tax permit. Therefore, the Department warns that any business selling taxable products or performing taxable services must have a permit in order to properly charge sales tax to their customers.
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