Form 32-022 - Iowa Sales/retailer'S Use Tax And Surcharge Return

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Iowa Sales/Retailer’s Use Tax and Surcharge Return
To use this form, please print front and back.
QUESTIONS?
Make check payable to: Treasurer - State of Iowa.
ACCESS eFile & Pay
Contact Taxpayer Services
idr@iowa.gov
Mail to: Sales/Use Tax Processing, Iowa Department of Revenue,
515-281-3114/ 800-367-3388
800-514-8296
PO Box 10412, Des Moines IA 50306-0412.
EXEMPTIONS INSTRUCTIONS
e. Processing: Sales of items that will be incorporated into
a. Interstate Commerce: Sales where delivery occurred outside
another item for resale.
Iowa.
f. Residential Utility: Sales of metered gas, electricity, and
b. New Construction: Sales of services performed on or in
fuel used as energy in residential dwellings.
connection with new construction, reconstruction, alteration,
g. Sales Tax Holiday: Qualified clothing and footwear sales
expansion or remodeling of a building or structure.
made the first Friday and Saturday of August.
c. Manufacturing Machinery, Equipment and Computers:
h. Other: Any exempt sales made not in the previous categories.
Sales of qualifying items used directly and primarily in a
Describe briefly in the space next to “Other.” A separate sheet
manufacturing process or computers used by a commercial
of paper may be included.
enterprise.
i. Total Exemptions: Enter on line 4 of the return.
d. Resale: Sales of items that will be resold.
EXEMPTIONS WORKSHEET
E911 SURCHARGE SCHEDULE
00
a Interstate Commerce
1. Total number of retail transactions of prepaid
00
b New Construction
L
wireless telecommunication services..............
00
c Mfg. Machinery, Equipment & Computers
x $ 0.32
2. Rate..................................................................
00
d Resale
3. Total E911 Surcharge Due (Line 1 X Line 2).. $
.00
L
00
e Processing
00
f
Residential Utility
E911 SURCHARGE INSTRUCTIONS
1. Enter the number of sales of pre-paid wireless telephone
00
g Sales Tax Holiday
minute cards, prepaid phones that include minute plans, or
00
h Other: (Including Government)
prepaid wireless service in any other form.
00
i
Total Exemptions (add lines a - h)
2. The E911 Surcharge rate is $0.33 per retail transaction,
IMPORTANT: You must file even if you had no activity. If you
however, the retailer is permitted to retain $.01 of each
have no sales or surcharge activity to report, put zeroes on lines
transaction.
32-022a (09/24/13)
1 and 12.
When you pay by check, you authorize the Department of
Revenue to convert your check to a one-time electronic banking
transaction.
Iowa Sales/Retailer’s Use Tax and Surcharge Return
00
1 Gross Sales
L
00
2 Goods Consumed
L
00
3 Total (add lines 1 and 2)
00
4 Exemptions
L
(from line i of the worksheet)
00
5 Taxable Amount (line 3 minus line 4)
00
6a State Sales Tax (6% of line 5)
L
00
6b Total Local Option Sales Tax (
L
See Part 2)
00
6c
Total from E911 Surcharge Schedule
00
7
Total Tax & Surcharge (add lines 6a-6c)
L
Permit No.
Period
L
8 Deposits / Overpayment Credits
L
Due Date
9 Balance (line 7 minus line 8)
10 Penalty (if applicable)
L
11 Interest (if applicable, see instructions)
L
12 Total Amount Due (add lines 9-11)
L
Signature of Retailer or Agent
Title
Date
Daytime Phone No.: ________________

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