Bill
HF 2643
The bill requires Iowa fuel retailers to file reports by the tax-year end and separate data for permanent versus mobile locations to improve timing and data specificity.
HF 2643 amends Iowa Code to modify reporting requirements related to total gasoline and diesel fuel gallonage sold and dispensed by retail dealers for a specified determination period. The bill introduces timing clarifications for when a retailer’s report is considered timely and adds a new reporting distinction to distinguish between motor fuel sold at permanent locations versus mobile locations. The overarching aim appears to be to align reporting with tax-year timing and enhance data specificity for retail fuel reporting.
Timeliness of reporting (Sections 1, 2, 3):
The bill adds new subparagraphs to multiple sections (422.11O(2)(NEW), 422.11P(3)(NEW), and 422.11Y(3)(NEW)) to specify that a retail dealer is considered to have timely filed the report required under section 452A.33(1)(c) if the report for the latest determination period ends on or before the last day of the retailer’s tax year.
Distinction between permanent and mobile locations (Section 4):
A new paragraph (0c) is added to section 452A.33(1)(paragraph c) to require the report to distinguish between motor fuel sold/dispensed at permanent locations and at mobile locations.
Annual preparation and submission (Section 5):
The existing paragraph is reaffirmed to indicate the retailer shall prepare and annually [text appears truncated in the provided excerpt; the intent is likely to require an annual report aligned with the determination period and tax year].
Timing standard for timeliness:
Reports are timely if they cover the latest determination period ending on or before the retailer’s tax year end, aligning filing with tax-year deadlines.
Data granularity:
Retailers must separate data for permanent locations versus mobile locations, improving the specificity of the reported gallonage.
Legislative status and path:
Compliance burden:
Retail dealers may need to adjust internal reporting processes to ensure timely filing by tax-year-end and to separate data for permanent and mobile locations.
Data quality and analytics:
The new data distinction could enhance state-level analysis of fuel sales by location type, potentially informing tax assessments, policy decisions, or transportation funding based on more granular gallonage information.
Administrative alignment:
By tying “timely filed” to the retailer’s tax year and clarifying determination period endpoints, the bill seeks to streamline compliance and reduce ambiguity in filing deadlines.
If you would like, I can provide a plain-language example of how a retailer would prepare the report under the new requirements.
Compiled from official sources — confirm details with the bill’s official record.
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