Form 32-022b - Iowa Sales/retailer'S Use Tax And Surcharge Return - Iowa Department Of Revenue - 2016
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1
2Iowa Sales/Retailer’s Use Tax and Surcharge Return
To use this form, please print front and back. Use black or blue ink only.
Make check payable to: Treasurer – State of Iowa
Access eFile & Pay
Questions?
Mail to: Sales/Use Tax Processing, Iowa Department of Revenue
https://tax.iowa.gov/
idr@iowa.gov
PO Box 10412, Des Moines IA 50306-0412
515-281-3114/800-367-3388
800-514-8296
Important
You must file even if you had no activity. If you have no sales or surcharge activity to report, put zeroes on lines 1 and 12.
When you pay by check, you authorize the Department to convert your check to a one-time electronic banking transaction.
Exemption Instructions
a. Interstate Commerce: Sales where delivery occurred
g. Sales Tax Holiday: Qualified clothing and footwear sales
outside Iowa.
made the first Friday and Saturday of August.
b. New Construction: Sales of services performed on or in
h. Other: Any exempt sales made not in the previous
categories. Describe briefly in the space next to “Other”.
connection
with
new
construction,
reconstruction,
alteration, expansion, or remodeling of a building or
A separate sheet of paper may be included.
structure.
Exemptions Worksheet
c. Manufacturing
Machinery,
Equipment
and
a. Interstate Commerce .................................. ____________
Computers: Sales of qualifying items directly and
b. New Construction ........................................ ____________
primarily used in processing by a manufacturer, or
c. Mfg. Machinery, Equip. and Computers ..... ____________
qualifying computers used by an insurance company,
d. Resale ......................................................... ____________
financial institution, or commercial enterprise.
e. Processing .................................................. ____________
d. Resale: Sales of items that will be resold.
f.
Residential Utility ........................................ ____________
e. Processing: Sales of items that will be incorporated into
g. Sales Tax Holiday ....................................... ____________
another item for resale.
h. Other (including Government) .................... ____________
f.
Residential Utility: Sales of metered gas, electricity, and
i.
Total Exemptions (add lines a-h) ................ ____________
fuel used as energy in residential dwellings.
E911 Surcharge
Instructions
1. Enter the total number of sales of prepaid wireless telephone minute cards, prepaid phones that include minute plans,
or prepaid wireless telecommunication service in any other form.
2. The E911 Surcharge rate is $0.51 per retail transaction; however, the retailer is permitted to retain $0.02 of each transaction.
E911 Surcharge Schedule
Number of Transactions
Rate
Total
Number of prepaid wireless telecommunication retail transactions. ________________________
x $0.49
=
$_________
Enter on line 6c
IOWA SALES/RETAILER’S USE TAX AND SURCHARGE RETURN
PART 1
Gross Sales .............................................
.00
1.
2. Goods Consumed ...................................
.00
3. Total (add lines 1 & 2) .............................
.00
4. Total from Exemptions Worksheet...........
.00
5. Taxable Amount (line 3 minus line 4) .......
.00
6a State Sales Tax (6% (.06) of line 5) .........
.00
Permit
6b Total Local Option Sales Tax (part 2) ......
.00
6c Total E911 Surcharge..............................
.00
Period (MMDDYY)
7. Total Tax & Surcharge (add lines 6a-6c) .
.00
8. Deposits/Overpayment Credits ................
.00
9. Balance (line 7 minus line 8) ...................
.00
10. Penalty (if applicable) .............................
.00
11. Interest (if applicable, see instructions) ...
.00
12. Total Amount Due (add lines 9 – 11
.00
) ........
Signature:
Title:
Daytime Phone No.:
Date:
32-022a (08/05/16)
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