Form 32-022 - Iowa Sales/retailer'S Use Tax And Surcharge Return Page 2
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1
2RETURN INSTRUCTIONS
1. Gross Sales: Enter your total gross sales for the entire period.
8. Deposits and Overpayment Credits: If you made deposits
Do NOT include the tax collected on taxable sales.
prior to filing this return and/or if you overpaid on a previous
2. Goods Consumed: Enter your total goods consumed for the
return and had that amount credited to this return, enter it
entire period. Goods consumed are items that you originally
here.
purchased tax free for direct resale or to be incorporated into a
10. Penalty: Penalty for not filing the return on time: If you do
product for resale, but instead were used by you. The amount
not file the return on time and do not have 90% of the correct
is the original cost paid by you to your supplier.
amount of tax paid by the due date, add 10% of the tax not
4. Exemptions: Enter your total exemptions for the entire
paid by the due date.
period. Exemptions are sales made by you on which tax was
Penalty for not paying the tax on time: If you do not pay at
not required to be charged. The total exemption amount on
least 90% of the correct amount of tax by the due date, add
line 4 should equal the breakdown on lines a - i.
5% of the tax not paid by the due date.
6b. Total Local Option Sales Tax: Enter the total amount of local
Penalties can be waived only under special circumstances.
option sales tax from Part 2.
If more than one penalty applies, the 10% penalty is the only
PART 2
one charged.
11. Interest: Any fraction of a month is considered as a whole
Enter in Column A below the taxable sales subject to local
month. Interest accrues on the unpaid tax from the due date of
option sales tax by county(s).
the return. Check our Web site for rates. Interest cannot be
Enter in Column B below the amount from line 5 of the
waived.
return by county(s).
PART 2
Not all counties and cities have local option sales tax. Go to for the current local option sales tax lists.
A
B
A
B
A
B
Sales
Sales
Taxable Sales
Taxable Sales
Sales
Taxable Sales
Local Option
by County
Local Option
by County
Local Option
by County
GREENE
37
.00
.00
ADAIR
01
.00
.00
PAGE
73
.00
.00
ADAMS
02
.00
.00
GRUNDY
38
.00
.00
PALO ALTO
74
.00
.00
ALLAMAKEE
03
.00
.00
GUTHRIE
39
.00
.00
PLYMOUTH
75
.00
.00
APPANOOSE
04
.00
.00
HAMILTON
40
.00
.00
POCAHONTAS
76
.00
.00
HANCOCK
41
.00
.00
AUDUBON
05
.00
.00
POLK
77
.00
.00
BENTON
06
.00
.00
HARDIN
42
.00
.00
POTTAWATTAMIE 78
.00
.00
BLACK HAWK
07
.00
.00
HARRISON
43
.00
.00
POWESHIEK
79
.00
.00
BOONE
08
.00
.00
HENRY
44
.00
.00
RINGGOLD
80
.00
.00
BREMER
09
.00
.00
HOWARD
45
.00
.00
SAC
81
.00
.00
HUMBOLDT
46
.00
.00
BUCHANAN
10
.00
.00
SCOTT
82
.00
.00
BUENA VISTA
11
.00
.00
IDA
47
.00
.00
SHELBY
83
.00
.00
BUTLER
12
.00
.00
IOWA
48
.00
.00
SIOUX
84
.00
.00
CALHOUN
13
.00
.00
JACKSON
49
.00
.00
STORY
85
.00
.00
CARROLL
14
.00
.00
JASPER
50
.00
.00
TAMA
86
.00
.00
CASS
15
.00
.00
JEFFERSON
51
.00
.00
TAYLOR
87
.00
.00
CEDAR
16
.00
.00
JOHNSON
52
.00
.00
UNION
88
.00
.00
CERRO GORDO
17
.00
.00
JONES
53
.00
.00
VAN BUREN
89
.00
.00
CHEROKEE
18
.00
.00
KEOKUK
54
.00
.00
WAPELLO
90
.00
.00
KOSSUTH
55
.00
.00
CHICKASAW
19
.00
.00
WARREN
91
.00
.00
CLARKE
20
.00
.00
LEE
56
.00
.00
WASHINGTON
92
.00
.00
CLAY
21
.00
.00
LINN
57
.00
.00
WAYNE
93
.00
.00
CLAYTON
22
.00
.00
LOUISA
58
.00
.00
WEBSTER
94
.00
.00
CLINTON
23
.00
.00
LUCAS
59
.00
.00
WINNEBAGO
95
.00
.00
LYON
60
.00
.00
CRAWFORD
24
.00
.00
WINNESHIEK
96
.00
.00
DALLAS
25
.00
.00
MADISON
61
.00
.00
WOODBURY
97
.00
.00
DAVIS
26
.00
.00
MAHASKA
62
.00
.00
WORTH
98
.00
.00
DECATUR
27
.00
.00
MARION
63
.00
.00
WRIGHT
99
.00
.00
MARSHALL
64
.00
.00
DELAWARE
28
.00
.00
TOTAL SALES subject
to local option sales tax
.00
.00
DES MOINES
29
.00
.00
MILLS
65
.00
.00
TOTAL LOCAL
DICKINSON
30
.00
.00
MITCHELL
66
.00
.00
OPTION SALES TAX
(multiply Total Sales
DUBUQUE
31
.00
.00
MONONA
67
.00
.00
ENTER ON
EMMET
32
.00
.00
MONROE
68
.00
.00
LINE 6b,
FAYETTE
33
.00
.00
MONTGOMERY
69
.00
.00
PART 1
FLOYD
34
.00
.00
MUSCATINE
70
.00
.00
FRANKLIN
35
.00
.00
O’BRIEN
71
.00
.00
32-022b (09/23/13)
FREMONT
36
.00
.00
OSCEOLA
72
.00
.00
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