Form 31-089 - Tax Return Worksheets - 2002 (Page 3 of 4) in pdf

Form 31-089 - Tax Return Worksheets - 2002 Page 3

IMPORTANT NOTICE

This mailing includes forms covering two calendar

quarters. The period end and due dates have not

changed. Please review the dates closely and select the

proper form to file.

EXEMPTIONS INSTRUCTIONS

Sales made where delivery

Do not report either tax as one lump sum for the entire

occurred outside Iowa.

state or on a city-by-city basis. Local option tax is a

Sales

county tax with certain cities participating. School local

made to a division of federal or Iowa government or to an

option tax is a county-wide tax. Taxable sales for each

Iowa nonprofit educational institution.

should be reported on a county-by-county basis. Please

Sales of items that will be resold

do not attach a list.

or incorporated into another item for resale.

Sales of qualifying

items used directly and primarily in agricultural production.

Local option taxable sales – both regular local option

and school local option – must be rounded. Amounts 50

Sales of qualifying items used directly and primarily in a

cents and more are to be rounded to the next dollar.

manufacturing process or computers used by a commercial

Amounts 49 cents or less are to be dropped.

enterprise.

Sales of services performed on or

MAKE CHECK OR MONEY ORDER PAYABLE TO

in connection with new construction, reconstruction,

TREASURER-STATE OF IOWA

alteration, expansion or remodeling of a building or structure.

Mail to:

Sales/Use Tax Processing

Sales of food and drug items

Iowa Department of Revenue and Finance

which were not subject to tax.

PO Box 10412

Any exempt sales made during the quarter that

Des Moines IA 50306-0412

do not fall into any of the previous categories. Please write

a brief description in the space next to the amount. If

QUESTIONS?

additional space is needed, attach a separate sheet.

Check out our Web site at

Add lines 13-20 and enter the

or call Taxpayer Services at

total here and on line 4 of the return.

1-800-367-3388

(Iowa, Omaha, Rock Island/Moline)

or 515/281-3114

(Des Moines, out-of-state)

31-089 rf01e 10/02

Form 31-089 - Tax Return Worksheets - 2002 Page 3

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