Form 32-022b - Iowa Sales/retailer'S Use Tax And Surcharge Return - Iowa Department Of Revenue - 2016 Page 2
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1
2Iowa Sales/Retailer’s Use Tax and Surcharge Return Instructions
PART 1
10. Penalty: Penalties can only be waived under limited
1. Gross Sales: Enter your total gross sales for the entire
period. Do not include the tax collected on taxable sales.
circumstances, as described in Iowa Code section 421.27. Failure to
Timely File a Return: A penalty of 10% will be added to the tax due
2. Goods Consumed: Enter your total goods consumed for the
for failure to timely file a return if the return is filed after the original
entire period. Goods consumed are items that you originally
due date of the return and if at least 90% of the correct amount of
purchased tax free for direct resale or for incorporation into a
tax is not paid by the original due date of the return.
product for resale, but instead were used by you. The amount is
Failure to Timely Pay the Tax Due or Penalty for Audit
the original cost paid by you to your supplier.
Deficiency: A penalty of 5% will be added to the tax due if the return
4. Exemptions: Enter your total exemptions for the entire period.
is filed by the original due date and at least 90% of the correct
Exemptions are sales made by you on which tax was not
amount of tax is not paid by the original due date of the return.
required to be charged. The total exemption amount on line 4
When the failure to file penalty and the failure to pay penalty are
should equal line i on the exemptions worksheet.
both applicable, only the failure to file penalty will apply.
6b. Total Local Option Sales Tax: Enter the total amount of
Penalty for Willful Failure to File: A penalty of 75% will be added to
the tax due for willful failure to file a return or for filing with intent
local option sales tax from Part 2.
to evade tax.
8.
Deposits
and Overpayment
Credits:
If
you made
11. Interest: Any fraction of a month is considered as a whole
deposits prior to filing this return, and/or if you overpaid on a
previous return and had that amount credited to this return, enter
month. Interest accrues on the unpaid tax from the due date of
it here.
the return. Check our website for rates. Interest cannot be waived.
PART 2
Enter the taxable sales subject to local option sales tax by county(s). Not all counties and cities have local option tax. To check our local
option lists go to the Department’s website at https://tax.iowa.gov/iowa-tax-fee-descriptions-and-rates.
TAXABLE
TAXABLE
TAXABLE
Co.
SALES
Co.
SALES
Co.
SALES
COUNTY NAME
COUNTY NAME
COUNTY NAME
No.
LOCAL
No.
LOCAL
No.
LOCAL
OPTION
OPTION
OPTION
O’BRIEN
71
FREMONT
36
ADAIR
01
OSCEOLA
72
ADAMS
02
GREENE
37
PAGE
73
GRUNDY
38
ALLAMAKEE
03
PALO ALTO
74
GUTHRIE
39
APPANOOSE
04
PLYMOUTH
75
HAMILTON
40
AUDUBON
05
POCAHONTAS
76
HANCOCK
41
BENTON
06
POLK
77
HARDIN
42
BLACK HAW K
07
POTTAWATTAMIE
78
HARRISON
43
BOONE
08
POWESHIEK
79
HENRY
44
BREMER
09
RINGGOLD
80
HOW ARD
45
BUCHANAN
10
SAC
81
HUMBOLDT
46
BUENA VISTA
11
SCOTT
82
BUTLER
12
IDA
47
SHELBY
83
IOW A
48
CALHOUN
13
SIOUX
84
JACKSON
49
CARROLL
14
STORY
85
CASS
15
JASPER
50
TAMA
86
JEFFERSON
51
CEDAR
16
TAYLOR
87
JOHNSON
52
CERRO GORDO
17
UNION
88
JONES
53
CHEROKEE
18
VAN BUREN
89
KEOKUK
54
CHICKASAW
19
WAPELLO
90
KOSSUTH
55
CLARKE
20
WARREN
91
LEE
56
CLAY
21
WASHINGTON
92
LINN
57
CLAYTON
22
WAYNE
93
LOUISA
58
CLINTON
23
WEBSTER
94
CRAW FORD
24
LUCAS
59
WINNEBAGO
95
LYON
60
DALLAS
25
WINNESHIEK
96
MADISON
61
DAVIS
26
WOODBURY
97
DECATUR
27
MAHASKA
62
WORTH
98
MARION
63
DELAW ARE
28
WRIGHT
99
MARSHALL
64
DES MOINES
29
DICKINSON
30
MILLS
65
TOTAL SALES (subject
MITCHELL
66
DUBUQUE
31
to local option sales tax)
MONONA
67
EMMET
32
FAYETTE
33
MONROE
68
TOTAL LOCAL OPTION SALES TAX
(multiply TOTAL
MONTGOMERY
69
FLOYD
34
SALES by 0.01)
FRANKLIN
35
MUSCATINE
70
ENTER ON LINE 6b, PART 1
32-022b
(08/05/16)
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