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15. Interstate Commerce: Sales made where delivery occurred outside

Enter your exemptions for the entire quarter on this worksheet.

Iowa.

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

sales made 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

into another item for resale.

16 Govt Units/Educ Inst

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

17 Resale/Processing

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.

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

21 Exempt Food/Drugs

with new construction, reconstruction, alteration, expansion or remodeling

22 Other:

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

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

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

sheet.

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

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

32-001

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

PALO ALTO

GRUNDY

.00

ALLAMAKEE

PLYMOUTH

GUTHRIE

APPANOOSE

HAMILTON

POCAHONTAS

.00

AUDUBON

HANCOCK

POLK

.00

BENTON

HARDIN

POTTAWATTAMIE 78

.00

BLACK HAWK

HARRISON

POWESHIEK

.00

BOONE

RINGGOLD

HENRY

.00

BREMER

SAC

HOWARD

.00

BUCHANAN

SCOTT

HUMBOLDT

.00

BUENA VISTA

SHELBY

IDA

.00

BUTLER

IOWA

SIOUX

.00

CALHOUN

JACKSON

STORY

CARROLL

JASPER

TAMA

.00

CASS

JEFFERSON

TAYLOR

CEDAR

UNION

JOHNSON

.00

CERRO GORDO

VAN BUREN

JONES

.00

CHEROKEE

WAPELLO

KEOKUK

.00

CHICKASAW

KOSSUTH

WARREN

.00

CLARKE

LEE

WASHINGTON

.00

CLAY

LINN

WAYNE

.00

CLAYTON

LOUISA

WEBSTER

.00

CLINTON

LUCAS

WINNEBAGO

.00

CRAWFORD

WINNESHIEK

LYON

.00

DALLAS

WOODBURY

MADISON

.00

DAVIS

WORTH

MAHASKA

.00

DECATUR

MARION

WRIGHT

.00

DELAWARE

MARSHALL

LOCAL

SCHOOL

.00

DES MOINES

MILLS

OPTION

LOCAL OPTION

.00

DICKINSON

MITCHELL

TOTAL

.00

DUBUQUE

TAXABLE SALES

MONONA

.00

.01

EMMET

MONROE

Multiply by

.00

FAYETTE

MONTGOMERY

TOTAL TAX

.00

AMOUNTS

.00

FLOYD

MUSCATINE

Enter on

.00

Line 7

Line 8

.00

FRANKLIN

O’BRIEN

.00

FREMONT

OSCEOLA

Form 32-001 - Retailer'S Use Tax Quarterly Return - Iowa Department Of Revenue And Finance Page 2

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