Form 31-092 - Iowa Sales Tax Annual Return - 2002 Page 3

ADVERTISEMENT

EXEMPTIONS WORKSHEET
Keep this worksheet for your records. Write your
permit number and filing period here.
________________________________________
13 Interstate Commerce
14 Govt Units/Educ Inst
15 Resale/Processing
EXEMPTIONS INSTRUCTIONS
16 Farm Machinery/Equip
13. Interstate Commerce: Sales made where delivery
17 Indust Mach, Equip, Comp
occurred outside Iowa.
18 New Construction
14. Government Units/Educational Institutions: Sales
19 Exempt Food/Drugs
made to a division of federal or Iowa government or to
20 Other:
an Iowa nonprofit educational institution.
Other:
15. Resale/Processing: Sales of items that will be resold
Other:
or incorporated into another item for resale.
21 Total Exemptions
16. Farm Machinery and Equipment: Sales of qualifying
items used directly and primarily in agricultural
production.
ROUNDING LOCAL OPTION
Local option taxable sales – both regular local
17. Industrial Machinery, Equipment and Computers:
option and school local option – must be rounded.
Sales of qualifying items used directly and primarily
Amounts 50 cents and more are to be rounded to
in a manufacturing process or computers used by a
the next dollar. Amounts 49 cents or less are to
commercial enterprise.
be dropped.
18. New Construction: Sales of services performed on
or in connection with new construction, reconstruction,
alteration, expansion or remodeling of a building or
structure.
19. Exempt Food/Drugs: Sales of food and drug items
which were not subject to tax.
20. Other: Any exempt sales made during the year that
do not fall into any of the previous categories. Please
write a brief description in the space next to the amount.
If additional space is needed, attach a separate sheet.
21. Total Exemptions: Add lines 13-20 and enter the
total here and on line 4 of the return.
MAKE CHECK OR MONEY ORDER PAYABLE TO
TREASURER-STATE OF IOWA
Mail to:
Sales/Use Tax Processing
Iowa Department of Revenue
PO Box 10412
Des Moines IA 50306-0412
QUESTIONS?
Check out our website at
or call Taxpayer Services at
1-800-367-3388
(Iowa, Omaha, Rock Island/Moline)
or 515/281-3114
(Des Moines, out-of-state)
E-mail: idrf@idrf.state.ia.us
31-092 RF42C 11/19/
02

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Form 31-091 - Iowa Sales Tax Quarterly Return - 2002 Form 31-091 - Iowa Sales Tax Quarterly Return - 2002 Financial
Form 31-010 - Iowa Sales Tax Annual Return Form 31-010 - Iowa Sales Tax Annual Return Financial
Form 31-007 - Iowa Sales Tax Amended Return Form 31-007 - Iowa Sales Tax Amended Return Financial
Form 31-007 - Iowa Sales Tax Amended Return Form 31-007 - Iowa Sales Tax Amended Return Financial
Form 31-089 - Iowa Sales Tax Quarterly Return Form 31-089 - Iowa Sales Tax Quarterly Return Financial
Form 31-004 - Iowa Sales Tax Quarterly Return Form 31-004 - Iowa Sales Tax Quarterly Return Financial
Form 31-004 Rf13a - Iowa Sales Tax Quarterly Return - 2002 Form 31-004 Rf13a - Iowa Sales Tax Quarterly Return - 2002 Financial
Form 31-091 Rf12a - Information Form Iowa Sales Tax Quarterly Return - 2002 Form 31-091 Rf12a - Information Form Iowa Sales Tax Quarterly Return - 2002 Financial
Form 31-010 Rf41a - Iowa Sales Tax Annual Return Form 31-010 Rf41a - Iowa Sales Tax Annual Return Financial
Form 31-014a - Iowa Sales Tax Exemption Certificate , Form 31-014b - Exemption Certificate Instructions - 2014 Form 31-014a - Iowa Sales Tax Exemption Certificate , Form 31-014b - Exemption Certificate Instructions - 2014 Financial

Related Categories

Parent category: Financial
Download
Go
Page of 4