Quarterly Sales Tax Return Instructions - Iowa Department Of Revenue And Finance (Page 2 of 2) in pdf

Enter your exemptions for the entire quarter on this return. Enter the

15. Interstate Commerce: Sales made where delivery occurred outside

amount from line 23 on line 4 of the return. Exemptions are sales made

Iowa.

by you on which tax was not required to be charged.

16. Government Units/Educational Institutions: Sales made to a division

of federal or Iowa government or to an Iowa nonprofit educational

EXEMPTIONS

institution.

15 Interstate Commerce

17. Resale/Processing: Sales of items that will be resold or incorporated

16 Govt Units/Educ Inst

into another item for resale.

17 Resale/Processing

18. Farm Machinery and Equipment: Sales of qualifying items used

directly and primarily in agricultural production.

18 Farm Machinery/Equip

19. Industrial Machinery, Equipment and Computers: Sales of qualifying

19 Indust Mach, Equip, Comp

items used directly and primarily in a manufacturing process or computers

20 New Construction

used by a commercial enterprise.

21 Exempt Food/Drugs

20. New Construction: Sales of services performed on or in connection

22 Other:

with new construction, reconstruction, alteration, expansion or remodeling

of a building or structure.

Other:

21. Exempt Food/Drugs: Sales of food and drug items which were not

Other:

subject to tax.

23 Total Exemptions

22. Other: Any exempt sales made during the quarter that do not fall into

any of the previous categories. Please write a brief description in the

MAKE CHECK OR MONEY ORDER PAYABLE TO TREASURER-STATE OF IOWA

Mail to: Sales/Use Tax Processing, Iowa Department of Revenue and

space next to the amount. If additional space is needed, attach a separate

Finance, PO Box 10412, Des Moines IA 50306-0412

sheet.

ROUNDING LOCAL OPTION

23. Total Exemptions: Add lines 15-22 and enter the total here and on line

Local option taxable sales – both regular local option and school local

4 on the front of the return.

option – must now be rounded. Amounts 50 cents and more are to be

31-004b

rounded to the next dollar. Amounts 49 cents or less are to be dropped.

LOCAL OPTION TAX AND SCHOOL LOCAL OPTION TAX

Taxable Sales

LocalOption

School

LocalOption

School

LocalOption

School

.00

ADAIR

GREENE

PAGE

.00

ADAMS

GRUNDY

PALO ALTO

.00

ALLAMAKEE

GUTHRIE

PLYMOUTH

.00

APPANOOSE

HAMILTON

POCAHONTAS

.00

AUDUBON

HANCOCK

POLK

.00

POTTAWATTAMIE 78

BENTON

HARDIN

.00

POWESHIEK

BLACK HAWK

HARRISON

.00

RINGGOLD

BOONE

HENRY

.00

BREMER

HOWARD

SAC

.00

BUCHANAN

HUMBOLDT

SCOTT

.00

BUENA VISTA

IDA

SHELBY

.00

BUTLER

IOWA

SIOUX

.00

STORY

CALHOUN

JACKSON

.00

TAMA

CARROLL

JASPER

.00

TAYLOR

CASS

JEFFERSON

.00

UNION

CEDAR

JOHNSON

.00

CERRO GORDO

JONES

VAN BUREN

.00

CHEROKEE

KEOKUK

WAPELLO

.00

CHICKASAW

KOSSUTH

WARREN

.00

CLARKE

LEE

WASHINGTON

.00

WAYNE

CLAY

LINN

See below. Webster is the only

.00

WEBSTER

CLAYTON

LOUISA

county with a rate of 1/2%.

.00

WINNEBAGO

CLINTON

LUCAS

.00

CRAWFORD

LYON

WINNESHIEK

.00

DALLAS

MADISON

WOODBURY

.00

DAVIS

MAHASKA

WORTH

.00

DECATUR

MARION

WRIGHT

.00

DELAWARE

MARSHALL

TOTAL

.00

TAXABLE SALES

.00

DES MOINES

MILLS

.00A

.00B

MULTIPLY BY .01

.00

DICKINSON

MITCHELL

Enter on front of return, line 7

.00

DUBUQUE

MONONA

.00

WEBSTER COUNTY/94

TAXABLE SALES

.00

EMMET

MONROE

MULTIPLY BY .005

.00

FAYETTE

MONTGOMERY

.00C

WEBSTER SCHOOL TAX

.00

FLOYD

MUSCATINE

.00

TOTAL TAX (B AND C)

.00

FRANKLIN

O’BRIEN

Enter on front of return, line 8

.00

FREMONT

OSCEOLA

Quarterly Sales Tax Return Instructions - Iowa Department Of Revenue And Finance Page 2

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