Form 32-022a - Iowa Sales/retailer'S Use Tax Return Page 2
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1
2RETURN INSTRUCTIONS
1. Gross Sales: Enter your total gross sales for the entire period.
8. Deposits and Overpayment Credits: If you made deposits
Do NOT include the tax collected on taxable sales.
prior to filing this return and/or if you overpaid on a previous
2. Goods Consumed: Enter your total goods consumed for the
return and had that amount credited to this return, enter it
entire period. Goods consumed are items that you originally
here.
purchased tax free for direct resale or to be incorporated into a
10. Penalty: Penalty for not filing the return on time: If you do
product for resale, but instead were used by you. The amount
not file the return on time and do not have 90% of the correct
is the original cost paid by you to your supplier.
amount of tax paid by the due date, add 10% of the tax not
4. Exemptions: Enter your total exemptions for the entire period.
paid by the due date.
Exemptions are sales made by you on which tax was not
Penalty for not paying the tax on time: If you do not pay at
required to be charged.
least 90% of the correct amount of tax by the due date, add
6b. Total Local Option Tax and 6c. Total School Local Option
5% of the tax not paid by the due date.
Tax: You must complete the section below if you made sales
Penalties can be waived only under special circumstances.
into a local option jurisdiction. Do not report local option tax
If more than one penalty applies, the 10% penalty is the only
as one lump sum for the entire state. Also, do not report the
one charged.
tax city-by-city. It should be reported on a county-by-county
11. Interest: Any fraction of a month is considered as a whole
basis. To determine if local option tax is due, the rate, and
month. Interest accrues on the unpaid tax from the due date of
delivery issues, go to and choose the
the return. Check our Web site at for rates.
Businesses category.
Interest cannot be waived.
Not all counties have local option tax. Go to to check our local option lists.
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
LocalOption
School
LocalOption
School
Local Option
School
PAGE
73
.00
.00
ADAIR
01
.00
.00
GREENE
37
.00
.00
PALO ALTO
74
.00
.00
ADAMS
02
.00
.00
GRUNDY
38
.00
.00
PLYMOUTH
75
.00
.00
ALLAMAKEE
03
.00
.00
GUTHRIE
39
.00
.00
POCAHONTAS
76
.00
.00
HAMILTON
40
.00
.00
APPANOOSE
04
.00
.00
POLK
77
.00
.00
AUDUBON
05
.00
.00
HANCOCK
41
.00
.00
POTTAWATTAMIE 78
.00
.00
BENTON
06
.00
.00
HARDIN
42
.00
.00
POWESHIEK
79
.00
.00
BLACK HAWK
07
.00
.00
HARRISON
43
.00
.00
RINGGOLD
80
.00
.00
BOONE
08
.00
.00
HENRY
44
.00
.00
SAC
81
.00
.00
BREMER
09
.00
.00
HOWARD
45
.00
.00
SCOTT
82
.00
.00
BUCHANAN
10
.00
.00
HUMBOLDT
46
.00
.00
SHELBY
83
.00
.00
BUENA VISTA
11
.00
.00
IDA
47
.00
.00
SIOUX
84
.00
.00
BUTLER
12
.00
.00
IOWA
48
.00
.00
STORY
85
.00
.00
CALHOUN
13
.00
.00
JACKSON
49
.00
.00
TAMA
86
.00
.00
CARROLL
14
.00
.00
JASPER
50
.00
.00
TAYLOR
87
.00
.00
CASS
15
.00
.00
JEFFERSON
51
.00
.00
UNION
88
.00
.00
CEDAR
16
.00
.00
JOHNSON
52
.00
.00
VAN BUREN
89
.00
.00
CERRO GORDO
17
.00
.00
JONES
53
.00
.00
WAPELLO
90
.00
.00
KEOKUK
54
.00
.00
CHEROKEE
18
.00
.00
WARREN
91
.00
.00
CHICKASAW
19
.00
.00
KOSSUTH
55
.00
.00
WASHINGTON
92
.00
.00
CLARKE
20
.00
.00
LEE
56
.00
.00
WAYNE
93
.00
.00
CLAY
21
.00
.00
LINN
57
.00
.00
See below.
Webster is the only county with a rate of 1/2% for each tax.
WEBSTER
94
CLAYTON
22
.00
.00
LOUISA
58
.00
.00
WINNEBAGO
95
.00
.00
LUCAS
59
.00
.00
CLINTON
23
.00
.00
WINNESHIEK
96
.00
.00
CRAWFORD
24
.00
.00
LYON
60
.00
.00
WOODBURY
97
.00
.00
DALLAS
25
.00
.00
MADISON
61
.00
.00
WORTH
98
.00
.00
DAVIS
26
.00
.00
MAHASKA
62
.00
.00
WRIGHT
99
.00
.00
MARION
63
.00
.00
DECATUR
27
.00
.00
TOTAL TAXABLE
DELAWARE
28
.00
.00
MARSHALL
64
.00
.00
SALES
.00
.00
DES MOINES
29
.00
.00
MILLS
65
.00
.00
MULTIPLY BY .01
.00A
.00B
DICKINSON
30
.00
.00
MITCHELL
66
.00
.00
WEBSTER CO.
94
MONONA
67
.00
.00
DUBUQUE
31
.00
.00
TOTAL TAXABLE
SALES
.00
.00
EMMET
32
.00
.00
MONROE
68
.00
.00
MULTIPLY BY .005
.00C
.00D
FAYETTE
33
.00
.00
MONTGOMERY
69
.00
.00
ADD A & C
ADD B & D
TOTAL TAX
.00
.00
FLOYD
34
.00
.00
MUSCATINE
70
.00
.00
ENTER ON FRONT
ENTER ON FRONT
OF RETURN, LINE 6b
OF RETURN, LINE 6c
FRANKLIN
35
.00
.00
O’BRIEN
71
.00
.00
32-022b (12/1/06)
OSCEOLA
72
.00
.00
FREMONT
36
.00
.00
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