Form 32-022a - Iowa Sales/retailer'S Use Tax Return
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Iowa sales and use tax may be filed electronically
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To use this form, please print front and back, and
cut on the dotted line. Make check or money order
payable to Treasurer-State of Iowa. Mail to Sales/
Use Tax Processing, Iowa Department of Revenue,
PO Box 10412, Des Moines IA 50306-0412.
32-022a (7/13/07)
EXEMPTIONS INSTRUCTIONS
IOWA SALES / RETAILER’S USE TAX RETURN
Exemptions are sales made by you on which tax was not
EXEMPTIONS WORKSHEET
required to be charged. Enter your exemptions for the entire
00
a Interstate Commerce
period on this return.
00
b New Construction
a. Interstate Commerce: Sales where delivery occurred outside
00
c Industrial Machinery, Equip & Computers
Iowa.
b. New Construction: Sales of services performed on or in
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d Resale
connection with new construction, reconstruction, alteration,
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e Processing
expansion or remodeling of a building or structure.
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f
Residential Utility
c. Industrial Machinery, Equipment and Computers: Sales
00
g Sales Tax Holiday
of qualifying items used directly and primarily in a
00
h Other: (Including Government)
manufacturing process or computers used by a commercial
enterprise.
00
i
Total Exemptions
d. Resale: Sales of items that will be resold.
h. Other: Any exempt sales made not in the previous categories.
e. Processing: Sales of items that will be incorporated into
Describe briefly in the space next to “Other.” A separate sheet
another item for resale.
of paper may be attached.
f. Residential Utility: Sales of metered gas, electricity, and
i. Total Exemptions: Add lines a-h; enter on line 4 of the
fuel used as energy in residential dwellings.
return.
g. Sales Tax Holiday: Qualified clothing and footwear sales
IMPORTANT: You must file even if you had no activity.
made the first Friday and Saturday of August.
If you had no sales, put zeroes on lines 1 and 12.
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1 Gross Sales
00
2 Goods Consumed
00
3 Total (add lines 1 and 2)
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4 Exemptions (from line i of the worksheet)
00
5 Taxable Amount (line 3 minus line 4)
00
6a State Tax (5% of line 5)
00
6b Total Local Option Tax
Permit No.
Period
00
6c Total School Local Option Tax
Date Due
00
7 Total Tax (add lines 6a, 6b, and 6c)
8 Deposits and Overpayment Credits
9 Balance (line 7 minus line 8)
10 Penalty (if applicable)
11 Interest (if applicable, see instructions)
12 Total Amount Due (add lines 9-11)
Title
Signature of Retailer or Agent
Date
Daytime Phone No.: ________________
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