Form 78-006a/b - Iowa Direct Pay Permit Application (Page 2 of 2) in pdf

Iowa Direct Pay Permit Registration, page 2

Electronic Payment Options

Information

ePay (direct debit) through eFile & Pay. Enter your

Qualified purchasers, users, and consumers of tangible

bank routing number, your bank account number, the

personal property or enumerated services may remit

date the amount should be taken from your account,

tax owed directly to the Iowa Department of Revenue

and the amount to be paid. If it changes, simply enter

instead of paying the tax to the seller.

the new information. Your bank may need the Iowa

To qualify for a direct pay permit, the following

Department of Revenue’s ePay Bank Filter (Company-

criteria must be met:

ID): 1421590141.

 The applicant must be a purchaser, user, or

ACH Credit is originated and paid by the taxpayer. To

consumer

tangible

personal

property

use this option, first contact your bank to learn what

enumerated services.

ACH services it offers and the cost of these services.

 The applicant must have a sales and use tax liability

Your bank will need to use the record format used by

on consumed goods and services of more than

the Iowa Department of Revenue.

$4,000 in a semi-monthly period.

 Local option sales tax should not be included in the

To be approved for ACH Credit, complete the Iowa

Authorization Agreement for Electronic Funds Transfer

tax base for determining qualification for a direct pay

(form 92-116) from the Iowa Department of Revenue.

permit.

 The applicant may have more than one business

For more information, email idreft@iowa.gov or call

800-338-4692.

location and can combine the sales and use tax

liabilities of all locations to meet the $4,000

Credit Card: A link to the credit card vendor is

requirement, if records are in a centralized location.

provided in eFile & Pay. Please note that the vendor



If the applicant is combining locations, only one direct

charges a 2.5% convenience fee when you pay by

pay return for all of the locations must be filed.

credit card.

Questions? Contact Taxpayer Services

Following are purchases or uses that do not qualify

Phone: 515-281-3114 or 800-367-3388

for direct pay:

 Taxes imposed on the sale, furnishing, or service of

Email: idr@iowa.gov

eFile & Pay: https://tax.iowa.gov

gas, electricity, water, heat, pay television service, or

communication service.

Submit this form

 Sales tax on the rental receipts of qualifying rental

Fax: 515-281-3906, ATTN: Registration Services

motor vehicles.

Mail: Registration Services

 One-time registration fee on the sale or use of motor

Iowa Department of Revenue

vehicles.

PO Box 10470



One-time registration fee on the lease price of

Des Moines IA 50306-0470

qualifying leased motor vehicles.

Remittance and reporting:

 All direct pay permit holders must file on a semi-

monthly basis.

 Remittance begins the first quarter after the direct

pay permit is issued.

 Returns must be filed using eFile & Pay.

 The tax must be remitted electronically.



All local option sales tax must be reported and

remitted at the same time as the sales and use taxes

due for that tax period.

For Office Use Only

78-006b (07/22/15)

Form 78-006a/b - Iowa Direct Pay Permit Application Page 2

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