Form 31-089 - Monthly Deposit Worksheet, Quarterly Return Worksheet (Page 3 of 4) in pdf

IMPORTANT NOTICE

This mailing includes forms covering two calendar

quarters. The period end and due dates have not

changed. Please review the dates closely and select the

proper form to file.

EXEMPTIONS INSTRUCTIONS

LOCAL OPTION AND

SCHOOL LOCAL OPTION TAX

13. Interstate Commerce: Sales made where delivery

Do not report either tax as one lump sum for the

occurred outside Iowa.

entire state or on a city-by-city basis. Local option

14. Government Units/Educational Institutions: Sales

tax is a county tax with certain cities participating.

made to a division of federal or Iowa government or to

School local option tax is a county-wide tax. Taxable

an Iowa nonprofit educational institution.

sales for each should be reported on a county-by-

15. Resale/Processing: Sales of items that will be resold

county basis. Please do not attach a list.

or incorporated into another item for resale.

16. Farm Machinery and Equipment: Sales of

ROUNDING LOCAL OPTION

qualifying items used directly and primarily in

Local option taxable sales – both regular local op-

agricultural production.

tion and school local option – must be rounded.

17. Industrial Machinery, Equipment and

Amounts 50 cents and more are to be rounded to the

Computers: Sales of qualifying items used directly and

next dollar. Amounts 49 cents or less are to be

primarily in a manufacturing process or computers used

dropped.

by a commercial enterprise.

MAKE CHECK OR MONEY ORDER PAYABLE TO

18. New Construction: Sales of services performed on

TREASURER-STATE OF IOWA

or in connection with new construction, reconstruction,

Mail to:

alteration, expansion or remodeling of a building or

Sales/Use Tax Processing

structure.

Iowa Department of Revenue

PO Box 10412

19. Exempt Food/Drugs: Sales of food and drug items

Des Moines IA 50306-0412

which were not subject to tax.

20. Other: Any exempt sales made during the quarter

QUESTIONS?

that do not fall into any of the previous categories.

Check out our Web site at

Please write a brief description in the space next to the

or call Taxpayer Services at

amount. If additional space is needed, attach a separate

1-800-367-3388

(Iowa, Omaha, Rock Island/Moline)

sheet.

or 515/281-3114

(Des Moines, out-of-state)

21. Total Exemptions: Add lines 13-20 and enter the

E-mail: idrf@idrf.state.ia.us

total here and on line 4 of the return.

31-089 rf01e 10/02

Form 31-089 - Monthly Deposit Worksheet, Quarterly Return Worksheet Page 3

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