Form 32-024 - Iowa Consumer'S Use Tax Return
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32-024a (07/14/11)
IOWA CONSUMER’S USE TAX RETURN
RETURN INSTRUCTIONS
5. Penalty: Penalty for not filing the return on time: Add
10% to the tax due if you do not file the return on time
1. Total Taxable Purchases: Enter the total amount of
and do not have 90% of the correct amount of tax paid by
purchases of tangible personal property and services
the due date.
bought for your use or consumption in Iowa on which you
Penalty for not paying the tax on time: If you do not pay
paid no Iowa tax. This amount should not include
at least 90% of the correct tax by the due date, add 5% of
purchases of items that will be resold or that will be
the tax not paid by the due date.
incorporated into another item for resale.
3. Total Local Option Tax: Enter the total amount of local
Penalties can be waived only under special circumstances.
option tax from Part 2.
If more than one penalty applies, the 10% penalty is the
PART 2
only one charged.
Enter in Column A the taxable purchases subject to local
6. Interest: Any fraction of a month is considered as a whole
option tax by county(s).
month. Interest accrues on the unpaid tax from the due
Enter in Column B the amount from line 1 of the return
date of the return. Check our Web site for rates. Interest
by county(s).
cannot be waived.
IMPORTANT: You must file even if you had no activity.
If you have no tax to report, put zeroes on lines 1and 7.
PART 1
Permit No.
Period
00
1 Total Taxable Purchases
Date Due
00
2 Consumer’s Use Tax (6% of line 1)
00
3 Total Local Option Tax (see Part 2)
00
4 Total Tax (add lines 2 and 3)
5 Penalty (if applicable)
6 Interest (if applicable)
Date
Title
Signature
7 Total Amount Due (add lines 4-6)
Daytime Phone No.: ________________
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