Form 32-004 - Consumer'S Use Tax Return Page 2
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1
232-004
Change in local option returns
The increase in Iowa counties with local option taxes
– both regular and school – has required the department to
change the local option return.
An overwhelming number of retailers collect local
option in their home county only. Many other retailers report
the tax in 25 or fewer counties. These retailers will receive
a customized local option sales tax return. The return will
show only the appropriate counties plus several blank lines
in case the retailer needs to add additional counties.
Customized returns cannot be provided on our website or
ROUNDING LOCAL OPTION
tax-fax system.
Local option taxable sales – both regular local option and
The remaining retailers report local option in more than
25 counties. These retailers will receive a local option return
school local option – must now be rounded. Amounts 50
that shows all Iowa counties. Counties without the tax have
cents and more are to be rounded to the next dollar.
been blacked out; no amounts should be entered in the
Amounts 49 cents or less are to be dropped.
blacked-out spaces.
LOCAL OPTION TAX AND SCHOOL LOCAL OPTION TAX
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
LocalOption
S c h o o l
LocalOption
S c h o o l
LocalOption
S c h o o l
.00
AD A IR
01
GREENE
37
PA G E
73
.00
PALO ALTO
74
A D A M S
02
GRUNDY
38
.00
.00
PLYMOUTH
75
A L L A M A K E E
03
GUTHRIE
39
.00
.00
.00
APPANOOSE
04
HAMILTON
40
POCAHONTAS
76
.00
.00
.00
AUDUBON
05
HANCOCK
41
P O L K
77
.00
.00
POTTAWATTAMIE 78
BENTON
06
HARDIN
42
.00
.00
P O W E S H I E K
79
BLACK HAWK
07
HARRISON
43
.00
.00
.00
BOONE
08
HENRY
44
RINGGOLD
80
.00
.00
.00
B R E M E R
09
HOWARD
45
SAC
81
.00
.00
.00
.00
SCOTT
82
BUCHANAN
10
HUMBOLDT
46
.00
.00
.00
.00
BUENA VISTA
11
IDA
47
S H E L B Y
83
.00
.00
.00
BUTLER
12
I O W A
48
SIOUX
84
.00
.00
CALHOUN
13
JACKSON
49
STORY
85
.00
TA M A
86
CARROLL
14
J A S P E R
50
.00
.00
TAYLOR
87
C A S S
15
JEFFERSON
51
.00
.00
CEDAR
16
JOHNSON
52
UNION
88
.00
.00
CERRO GORDO
17
J O N E S
53
VAN BUREN
89
.00
.00
.00
WAPELLO
90
CHEROKEE
18
KEOKUK
54
.00
.00
W A R R EN
91
C H I C K A S A W
19
KOSSUTH
55
.00
CLARKE
20
LEE
56
WASHINGTON
92
.00
.00
C L AY
21
LINN
57
WAY N E
93
See below. Webster is the only
.00
.00
WEBSTER
94
CLAYTON
22
LOUISA
58
county with a rate of 1/2%.
.00
.00
WINNEBAGO
95
CLINTON
23
L U C A S
59
.00
.00
.00
CRAWFORD
24
LYON
60
WINNESHIEK
96
.00
.00
.00
.00
D A L L A S
25
MADISON
61
WOODBURY
97
.00
.00
.00
WORTH
98
D A V I S
26
M A H A S K A
62
.00
.00
WRIGHT
99
DECATUR
27
MARION
63
.00
.00
DELAWARE
28
MARSHALL
64
TOTAL
.00
.00
TAXABLE SALES
.00
.00
.00
DES MOINES
29
MILLS
65
.00A
.00B
MULTIPLY BY .01
.00
.00
DICKINSON
30
MITCHELL
66
Enter on front of return, line 7
.00
.00
DUBUQUE
31
MONONA
67
.00
WEBSTER COUNTY/94
TAXABLE SALES
.00
.00
.00
E M M E T
32
MONROE
68
MULTIPLY BY .005
.00
.00
.00
FAYETTE
33
MONTGOMERY
69
.00C
WEBSTER SCHOOL TAX
.00
.00
FLOYD
34
MUSCATINE
70
.00
TOTAL TAX (B AND C)
.00
.00
FRANKLIN
35
O’BRIEN
71
Enter on front of return, line 8
.00
.00
FREMONT
36
OSCEOLA
72
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