A bill for an act relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licenses.(Formerly SF 193, SSB 1045.)
Summary
SF 611 amends Iowa law governing interstate fuel use tax permits and licenses by increasing the fee for a duplicate or other evidence of such a permit or license. Under current law, vehicles operating into or through Iowa in interstate commerce that use motor fuel, special fuel, or electric fuel acquired in another state must carry proof of the required permit or license. This bill raises the charge for issuing a duplicate or other evidence of that permit or license from 50 cents to $1.
The bill does not change the underlying obligation to obtain a permit or license or to pay Iowa fuel taxes on fuel used while operating in the state. It is a narrow administrative fee change affecting interstate motor carriers and other vehicles subject to Iowa’s fuel use tax rules, including those using conventional fuel, special fuel, or electric fuel. The bill also leaves in place the existing enforcement framework, including the simple misdemeanor penalty for violations of the related fuel tax requirements.
Impact
SF 611 would amend Iowa Code section 452A.53 to increase a specific administrative fee associated with interstate fuel use tax permits or licenses. The practical effect is limited to carriers and other covered vehicles that need duplicate documentation or proof of a permit/license for interstate operations in Iowa. It does not alter the tax liability itself, the permit requirement, or the penalty structure for noncompliance, but it does increase the amount collected by the state for issuing duplicate evidence of compliance.
Sentiment
The available legislative history suggests the bill was noncontroversial and received favorable treatment. It passed the Senate Ways and Means report unanimously, 16-0, and there are no committee transcript excerpts indicating opposition or extended debate. The bill appears to have been viewed as a routine fee adjustment rather than a substantive policy change.
Contention
There is little evidence of substantive contention in the available record. The only likely point of discussion is the modest increase in the duplicate permit/license fee from 50 cents to $1, which affects interstate carriers subject to Iowa fuel use tax rules. Because the bill does not change tax rates, compliance obligations, or penalties, any concerns would likely center on administrative cost and burden rather than broader policy disagreement.
Similar To
A bill for an act relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licenses.(Formerly SSB 1045; See SF 611.)
A bill for an act relating to the fee for duplicates or other evidence of interstate fuel use tax permits or licenses. (Formerly HF 695, HSB 203.) Effective date: 07/01/2026
A bill for an act relating to the administration of the tax by the department of revenue by modifying provisions related to personal income, property, sales and use, motor fuel, and inheritance taxes, changing tax expenditure reviews, and including effective date and retroactive applicability provisions.(Formerly SSB 1156.)
A bill for an act relating to the excise tax on certain ethanol blended gasoline purchased exclusively for use in an implement of husbandry used in agricultural production.(Formerly SSB 3025; See SF 2493.)