Issue review : streamlined sales and use tax agreement.

During the 2010 legislative session, Senate File 2375, or Streamlined Sales and Use Tax Administration Act, was approved by the general assembly. The act modified the Iowa sales use tax law to keep the state in compliance with the National Streamlines Sales and Use Tax Agreement. This issue review provides a brief update on the status of the agreement and its impact on Iowa.

Code Section 307.46(2) - Use of Reversion Report

Pursuant to Iowa Code Section 307.46(2), I submit the following report on the use of reversions. The Iowa Department of Transportation spent $498,703 of the Fiscal Year 2010 Road Use Tax Fund/Primary Road Fund budget reversion in Fiscal Year 2011 for desktop, server and network software, information technology professional services and computer equipment.

Use of Reversions, 2013

The Iowa Department of Transportation spent $344,521 of the Fiscal Year 2013 RUTF/PRF budget reversion in FY 2013 for desktop and server software, information technology professional services and computer equipment.

Use of Reversions, Iowa Department of Transportation, 2014

The Iowa Department of Transportation spent $406,240 of the Fiscal year 2013 RUTF/PRF budget reversion in FY 2014 for desktop and server software, information technology professional services, training and computer equipment.