Form 32-024 - Iowa Consumer'S Use Tax Return

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File & Pay Electronically!
To use this form, please print front and back.
QUESTIONS?
ACCESS eFile & Pay
Contact Taxpayer Services
idr@iowa.gov
800-514-8296
515-281-3114 / 800-367-3388
Businesses located outside Iowa should not complete the consumer’s use tax return. To report purchases
subject to Iowa tax, an out-of-state business must file a retailer’s use tax return. On the retailer’s use return,
purchases subject to Iowa tax are reported on line 2 - Goods Consumed.
IOWA CONSUMER’S USE TAX RETURN
(for permit holders only)
RETURN INSTRUCTIONS
Total Taxable Purchases: Enter the total amount of purchases
1.
5. Penalty: Penalty for not filing the return on time: Add 10% to the tax
of tangible personal property and services bought for your use
due if you do not file the return on time and do not have 90% of
or consumption in Iowa on which you paid no Iowa tax. This
the correct amount of tax paid by the due date.
amount should not include purchases of items that will be
Penalty for not paying the tax on time: If you do not pay at least
resold or that will be incorporated into another item for resale.
90% of the correct tax by the due date, add 5% of the tax not
3. Total Local Option Sales Tax: Enter the total amount of local
paid by the due date.
option sales tax from Part 2.
Penalties can be waived only under special circumstances.
PART 2
If more than one penalty applies, the 10% penalty is the only
Enter in Column A the taxable purchases subject to local
one charged.
option tax sales by county(s).
6. Interest: Any fraction of a month is considered as a whole
Enter in Column B the amount from line 1 of the return by
month. Interest accrues on the unpaid tax from the due date of
county(s).
the return. Check our Web site for rates. Interest cannot be
IMPORTANT: You must file even if you had no activity.
waived.
If you have no tax to report, put zeroes on lines 1and 7.
Make check payable to Treasurer - State of Iowa.
WHEN YOU PAY BY CHECK, you authorize the
Mail to: Sales/Use Tax Processing
Department of Revenue to convert your check to a
Iowa Department of Revenue, PO Box 10412
one-time electronic banking transaction.
Des Moines IA 50306-0412
.
Permit No.
Period
PART 1
Due Date
00
1 Total Taxable Purchases
00
2 Consumer’s Use Tax (6% of line 1)
00
3 Total Local Option Sales Tax (see Part 2)
00
4 Total Tax (add lines 2 and 3)
5 Penalty (if applicable)
6 Interest (if applicable)
7 Total Amount Due (add lines 4-6)
Signature
Title
Date
Daytime Phone No.: ________________
32-024a (09/23/13)

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