Form 32-022 - Iowa Sales/retailer'S Use Tax Return - 2012
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32-022a (07/14/11)
IOWA SALES / RETAILER’S USE TAX RETURN
EXEMPTIONS INSTRUCTIONS
EXEMPTIONS WORKSHEET
Exemptions are sales made by you on which tax was not
00
required to be charged. Enter your exemptions for the entire
a Interstate Commerce
period on this return.
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b New Construction
a. Interstate Commerce: Sales where delivery occurred outside
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c Industrial Machinery, Equip & Computers
Iowa.
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d Resale
b. New Construction: Sales of services performed on or in
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e Processing
connection with new construction, reconstruction, alteration,
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expansion or remodeling of a building or structure.
f
Residential Utility
c. Industrial Machinery, Equipment and Computers: Sales
00
g Sales Tax Holiday
of qualifying items used directly and primarily in a
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h Other: (Including Government)
manufacturing process or computers used by a commercial
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i
Total Exemptions
enterprise.
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.
IMPORTANT: You must file even if you had no activity.
g. Sales Tax Holiday: Qualified clothing and footwear sales
If you have no sales to report, put zeroes on lines 1 and 12.
made the first Friday and Saturday of August.
PART 1
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1 Gross Sales
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2 Goods Consumed
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3 Total (add lines 1 and 2)
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4 Exemptions (from line i of the worksheet)
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5 Taxable Amount (line 3 minus line 4)
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6a State Sales Tax (6% of line 5)
Permit No.
Period
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6b Total Local Option Tax (See Part 2)
Date Due
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7 Total Tax (add lines 6a and 6b)
8 Deposits / 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)
Signature of Retailer or Agent
Title
Date
Daytime Phone No.: ________________
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