The Iowa Department of Revenue has filed proposed rules to implement sales tax collection requirements for remote sellers and marketplace facilitators. Under the provisions of Senate File 2417 enacted in 2018, online sellers from outside the state with gross revenue of $100,000 or more in Iowa sales or 200 or more separate annual sales transactions into Iowa will be required to pay Iowa sales tax. The state estimates that implementing sales tax collection on online sellers and marketplaces will increase general fund revenues by $27.6 million in fiscal 2019 and increase to $76.5 million by fiscal 2024. Any interested persons may submit written or oral comments no later than 4:30 p.m. March 5 to IDR’s Tim Reilly at 515-725-2294 or tim.reilly@iowa.gov.