Form 31-089 - Iowa Regular Local Option Tax And School Local Option Tax
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1
2
3IMPORTANT NOTICE
We are now mailing sales/use tax forms to you only twice
each year, rather than four times a year as in the past.
The forms in each mailing will cover two calendar
quarters. The period end and due dates have not
changed. Please review them carefully to be sure you are
using the correct form for each period.
STEPS FOR FILING MONTHLY DEPOSITS AND QUARTERLY RETURN
Because you are a monthly filer, you are required to complete and send two monthly deposit coupons and one quarterly
return each quarter. Here are the three steps you will follow to report and pay tax.
Step 1. The first month of the quarter you will separately list the amount of the 5 percent state tax, the amount of local
option tax, and the amount of school local option tax. Add the amounts on lines 1, 2, and 3, and place that total on line 4 of
your first month’s deposit. Do not send detailed local option information with your monthly deposit. A local option
schedule with a county-by-county list will be completed on the quarterly return (Step 3). Also, Gross Sales, Goods
Consumed, and Exemptions are reported on the quarterly return only, not on the monthly deposit. If applicable, enter
penalty and interest on lines 5 and 6 (see instructions for lines 10 and 11 of quarterly return). Add lines 4, 5, and 6, and
enter Total Amount Due on line 7.
Step 2. For the second month of the quarter, you will repeat Step 1.
Step 3. For the third month of the quarter, you will complete the quarterly tax return. All amounts on lines 1 through 7 of
the quarterly return will be totals for the entire quarter. Concerning local option taxes, you will add the local option tax for
all three months of the quarter and place that amount on line 6b. Also add the school local option tax for all three months of
the quarter and place that amount on line 6c. Be sure to complete the detailed local option and school local option return on
the back of the quarterly return.
Check out our website at
IOWA REGULAR LOCAL OPTION TAX AND SCHOOL LOCAL OPTION TAX
effective January 1, 2002, through June 30, 2002
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
Taxable Sales
LocalOption
School
LocalOption
School
Local Option
S c h o o l
P A G E
73
.00
.00
AD A IR
01
.00
.00
GREENE
37
.00
.00
A D A M S
02
.00
.00
GRUNDY
38
.00
.00
PALO ALTO
74
.00
.00
PLYMOUTH
75
.00
.00
A L L A M A K E E
03
.00
.00
GUTHRIE
39
.00
.00
POCAHONTAS
76
.00
.00
APPANOOSE
04
.00
.00
HAMILTON
40
.00
.00
P O L K
77
.00
.00
AUDUBON
05
.00
.00
HANCOCK
41
.00
.00
BENTON
06
.00
.00
HARDIN
42
.00
.00
POTTAWATTAMIE78
.00
.00
BLACK HAWK
07
.00
.00
HARRISON
43
.00
.00
P O W E S H I E K
79
.00
.00
RINGGOLD
80
.00
.00
BOONE
08
.00
.00
HENRY
44
.00
.00
SAC
81
.00
.00
B R E M E R
09
.00
.00
HOWARD
45
.00
.00
BUCHANAN
10
.00
.00
HUMBOLDT
46
.00
.00
SCOTT
82
.00
.00
BUENA VISTA
11
.00
.00
IDA
47
.00
.00
S H E L B Y
83
.00
.00
SIOUX
84
.00
.00
BUTLER
12
.00
.00
I O W A
48
.00
.00
STORY
85
.00
.00
CALHOUN
13
.00
.00
JACKSON
49
.00
.00
.00
T A M A
86
.00
.00
CARROLL
14
.00
.00
J A S P E R
50
.00
.00
TAYLOR
87
.00
.00
C A S S
15
.00
.00
JEFFERSON
51
.00
.00
.00
UNION
88
.00
.00
CEDAR
16
.00
.00
JOHNSON
52
.00
.00
VAN BUREN
89
.00
.00
CERRO GORDO
17
.00
.00
J O N E S
53
.00
.00
CHEROKEE
18
.00
.00
KEOKUK
54
.00
.00
WAPELLO
90
.00
.00
C H I C K A S A W
19
.00
.00
KOSSUTH
55
.00
.00
W A R R EN
91
.00
.00
WASHINGTON
92
.00
.00
CLARKE
20
.00
.00
LEE
56
.00
.00
W A Y N E
93
.00
.00
C L A Y
21
.00
.00
LINN
57
.00
.00
See below. Webster is the only
See below. Webster is the only
CLAYTON
22
.00
.00
LOUISA
58
.00
.00
WEBSTER
94
county with a rate of 1/2%.
county with a rate of 1/2%.
CLINTON
23
.00
.00
L U C A S
59
.00
.00
WINNEBAGO
95
.00
.00
WINNESHIEK
96
.00
.00
CRAWFORD
24
.00
.00
LYON
60
.00
.00
.00
WOODBURY
97
.00
.00
D A L L A S
25
.00
.00
MADISON
61
.00
.00
WORTH
98
.00
.00
D A V I S
26
.00
.00
M A H A S K A
62
.00
.00
DECATUR
27
.00
.00
MARION
63
.00
.00
WRIGHT
99
.00
.00
TOTAL
DELAWARE
28
.00
.00
MARSHALL
64
.00
.00
TAXABLE SALES
. 0 0
. 0 0
DES MOINES
29
.00
.00
MILLS
65
.00
.00
MULTIPLY BY .01
.00A
.00B
DICKINSON
30
.00
.00
MITCHELL
66
.00
.00
WEBSTER CO.
94
DUBUQUE
31
.00
.00
MONONA
67
.00
.00
TOTAL
TAXABLE SALES
. 0 0
. 0 0
E M M E T
32
.00
.00
MONROE
68
.00
.00
MULTIPLY BY .005
.00C
.00D
FAYETTE
33
.00
.00
MONTGOMERY
69
.00
.00
ADD A & C
ADD B & D
TOTAL TAX
. 0 0
. 0 0
FLOYD
34
.00
.00
MUSCATINE
70
.00
.00
ENTER ON FRONT
ENTER ON FRONT
FRANKLIN
35
.00
.00
O’BRIEN
71
.00
.00
OF RETURN, LINE 6b
OF RETURN, LINE 6c
.00
FREMONT
36
.00
.00
OSCEOLA
72
.00
.00
31-089 rf04b (11/19/01)
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