Instructions For Iowa Tax Exempt Form
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1Iowa Sales Tax Holiday
an explanation of how to report exempt sales
Line 1:
“Gross Sales” means everything -- even the sales of items that were exempt during the
Sales Tax Holiday! You will subtract out the Sales Tax Holiday items on line 4.
Complete lines 2 and 3 as usual.
SALES TAX QUARTERLY RETURN
IMPORTANT: You must file even if you had no sales tax activity during
IOWA
the quarter.If you had no sales, put zeroes on lines 1 and 12.
31-004 RF13A 10/02
s
1 Gross Sales (quarter)
s
2 Goods Consumed (quarter)
3 Total (add lines 1 and 2)
s
4 Exemptions (from line 21) (quarter)
5 Taxable Amount (line 3 minus line 4)
s
s
Permit No.
Period
s
6a State Sales Tax (5% of line 5) (quarter)
Date Due
s
6b Total Local Option Sales Tax (quarter)
s
6c Total School Local Option Tax (quarter)
7 Total Tax (add lines 6a, 6b, and 6c)
s
8 Deposits and Overpayment Credits
9 Balance (line 7 minus line 8)
s
10 Penalty (if applicable)
s
11 Interest (if applicable, see instructions)
Title
Signature of Retailer or Agent
Date
s
12 Total Amount Due (add lines 9-11)
Daytime Phone No.: ________________
Line 4:
This is where you subtract out clothing and footwear sales that were exempt during the
Sales Tax Holiday.
Important:
You must also complete the exemptions worksheet, which is included with your
return. Keep the exemptions worksheet with your other tax records; do not send it with your return.
If you already use this worksheet
QUARTERLY EXEMPTIONS RETURN
because you make other exempt sales,
13 Interstate Commerce
this part will be familiar.
14 Govt Units/Educ Inst
15 Resale/Processing
16 Farm Machinery/Equip
You should write “Holiday” on line 20 of
17 Indust Mach, Equip, Comp
the exemptions worksheet. Write in the
18 New Construction
total amount of exempt Holiday sales
19 Exempt Food/Drugs
you made during the Sales Tax Holiday.
Holiday
20 Other:
Add this amount to any other exempt
Other:
sales you have on this worksheet.
Other:
21 Total Exemptions
Transfer the amount on line 21 to line 4
of the front of the return.
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