Form 32-007 - Iowa Consumer'S Use Tax Worksheet


Iowa Department of Revenue
Iowa Consumer’s Use Tax
Name (last name, first name/ business name)
Check Appropriate Box
Individual with SSN
Business with FEIN
Current mailing address
Enter SSN or FEIN
City, State, ZIP
Daytime Telephone Number
32-007 (02/11/14)
WHY PAY USE TAX? It’s a matter of fairness.
Use tax protects Iowa businesses from unfair competition by ensuring tax will be paid even if an out-of-
state seller is not required to collect it from the purchaser.
When tax is not collected on taxable purchases and services used in your community, local businesses
operate at a competitive disadvantage.
This affects the economic health of your community and state by hurting main street businesses, the ones
who employ our citizens, pay property tax, and support local organizations.
Do not use this worksheet if you have a permanent Iowa sales/use tax permit.
Report on your
sales/use return instead. You may use this worksheet to make a consumer’s use tax payment as an individual
taxpayer, separate from your permit taxes.
To calculate Consumer’s Use Tax Due, complete the following:
1. Total Taxable Purchases - see instructions................................................ $ _________________
2. Consumer’s Use Tax Due (multiply line 1 by 6%)....................................... $ _________________
Line 1. Total Taxable Purchases: Enter the total amount of purchases of tangible personal property and services bought for
your use or consumption in Iowa on which you paid no Iowa tax
or tax to another state.
This amount should not include
purchases of items that will be resold or that will be incorporated into another item for resale.
More information is available here:
Make check of money order payable to: Treasurer - State of Iowa
Mail to:
Sales/Use Tax Processing
Iowa Department of Revenue
PO Box 10412
Des Moines, Iowa 50306-0412
When you pay by check, you authorize the Department of Revenue to convert
your check to a one-time electronic banking transaction.


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Parent category: Financial