Form 32-004 - Consumer'S Use Tax Return

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RETURN INSTRUCTIONS AND WORKSHEET
Keep this worksheet for your records.
1. Total Purchases: Enter the total amount of purchases – for
the entire quarter – of tangible personal property and ser-
For quarter ending: ______________
vices bought for your use or consumption in Iowa on which
you paid no Iowa tax. This amount should not include
1 Total Taxable Purchases (quarter)
purchases of items that will be resold or that will be incorpo-
2 Consumer’s Use Tax (5% of line 1)
rated into another item for resale.
Total Local Option Sales Tax
3
You must complete the back side of this return.
3. Local Option Tax: Enter the amount from the Total line of the
Total School Local Option Sales Tax
4
form on the back of this return.
You must complete the back side of this return.
NOTICE:
Purchases subject to consumer’s use tax are not subject to
local option tax. However, situations do sometimes arise
where retailers do not properly charge the local option tax
5 Total Tax (add lines 2, 3 and 4)
to their customers. Therefore, we have included this line on
the consumer’s use tax return to allow for payment of the
6 Penalty (if applicable)
local option tax in those situations.
7 Interest (if applicable)
Example: A person located in a local option tax jurisdiction
8 Total Amount Due (add lines 4-7)
purchases items from a retailer located outside the jurisdic-
tion. The retailer delivers the items in his truck to the person
in the local option jurisdiction. The retailer charges the
7. Interest: Any fraction of a month is considered as a whole month.
purchaser 5% tax, but neglects to charge the additional 1%
The rate is 0.8% per month during 1999 and accrues on the unpaid
tax. Since delivery was taken in the local option tax jurisdic-
tax from the due date of the return. Interest cannot be waived.
tion, the purchaser is responsible for remitting local option
tax to the department.
MAKE CHECK OR MONEY ORDER PAYABLE TO
4. School Local Option Tax: See the instructions for
TREASURER-STATE OF IOWA
line 3.
Sales/Use Tax Processing
6. Penalty: Penalty for not filing the return on time: Add 10% to
Iowa Department of Revenue and Finance
the tax due if you do not file the return on time and do not have
PO Box 10412
Des Moines IA 50306-0412
90% of the correct amount of tax paid by the due date.
Penalty for not paying the tax on time: If you do not pay at
least 90% of the correct tax by the due date, add 5% of the tax
For forms and information on Iowa taxes,
not paid by the due date.
check out our website at
Penalties can be waived only under special circumstances.
If more than one penalty applies, the 10% penalty is the only
or call Taxpayer Services
one charged.
at 1-800-367-3388 (Iowa, Omaha, Rock Island/Moline)
or 515/281-3114.
If you have no consumer’s use tax
IOWA DEPARTMENT OF REVENUE AND FINANCE
CUQ
to report this quarter, put zeroes in
CONSUMER’S USE TAX RETURN
lines 1-8.
32-004 (7/99)
1 Total Taxable Purchases (quarter)
2 Consumer’s Use Tax (5% of line 1)
Total Local Option Sales Tax
3
You must complete the back side of this return.
Total School Local Option Sales Tax
4
You must complete the back side of this return.
Permit No.
For Quarter Ending
Date Due
5 Total Tax (add lines 2, 3 and 4)
6 Penalty (if applicable)
7 Interest (if applicable)
8 Total Amount Due (add lines 4-7)
Date
Title
Signature
Daytime Phone No.: ________________
IMPORTANT: You must file this return even if you had no
Check box if you wish to cancel your use tax permit, and give
use tax activity during this quarter.
the last date you made taxable purchases:________________

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