Form 32-022b - Iowa Sales/retailer'S Use Tax And Surcharge Return

Iowa Sales/Retailer’s Use Tax and Surcharge Return

To use this form, please print front and back.

ACCESS eFile & Pay

QUESTIONS?

Make check payable to: Treasurer - State of Iowa.

idr@iowa.gov

Mail to: Sales/Use Tax Processing, Iowa Department of Revenue

800-514-8296

515-281-3114/ 800-367-3388

PO Box 10412, Des Moines IA 50306-0412.

EXEMPTIONS INSTRUCTIONS

e. Processing: Sales of items that will be incorporated

a. Interstate Commerce: Sales where delivery occurred outside Iowa.

b. New Construction: Sales of services performed on or

into another item for resale.

in connection with new construction, reconstruction,

f. Residential Utility: Sales of metered gas, electricity,

alteration, expansion or remodeling of a building or

and fuel used as energy in residential dwellings.

structure.

g. Sales Tax Holiday: Qualified clothing and footwear

c. Manufacturing Machinery, Equipment and

sales made the first Friday and Saturday of August.

Computers: Sales of qualifying items used directly and

h. Other: Any exempt sales made not in the previous

primarily in a manufacturing process or computers used

categories. Describe briefly in the space next to “Other.”

by a commercial enterprise.

A separate sheet of paper may be included.

d. Resale: Sales of items that will be resold.

i. Total Exemptions: Enter on line 4 of the return.

EXEMPTIONS WORKSHEET

IMPORTANT: You must file even if you had no activity. If you

a Interstate Commerce

have no sales or surcharge activity to report, put zeroes on lines 1

b New Construction

and 12.

c Mfg. Machinery, Equipment & Computers

When you pay by check, you authorize the Department of Revenue

to convert your check to a one-time electronic banking transaction.

d Resale

e Processing

E911 SURCHARGE INSTRUCTIONS

1. Enter the total number of retail transactions prior to 11/1/13.

Residential Utility

2. Enter the total number of retail transactions on or after 11/1/13.

g Sales Tax Holiday

NOTE: The E911 Surcharge rate is $0.33 per retail transaction prior

to 11/1/13, however, the retailer is permitted to retain $0.01 of each

h Other: (Including Government)

transaction. On or after 11/1/13, the rate is $0.51 per retail transaction,

Total Exemptions (add lines a - h)

and the retailer is allowed to retain $0.02 of each transaction.

E911 SURCHARGE SCHEDULE

Number of Transactions

Rate

Total

1. Number of retail transactions prior to 11/1/13........................................... ______________________

$0.32

$ ____________

2. Number of retail transactions on or after 11/1/13...................................... ______________________

$0.49

$ ____________

3. Total E911 transactions and surcharge (Add lines 1 & 2)....................... ______________________

$ ____________

32-022a (08/04/13)

Iowa Sales/Retailer’s Use Tax and Surcharge Return

1 Gross Sales

2 Goods Consumed

3 Total (add lines 1 and 2)

4 Exemptions

(from line i of the worksheet)

5 Taxable Amount (line 3 minus line 4)

6a State Sales Tax (6% of line 5)

6b Total Local Option Sales Tax (

See Part 2)

Total from E911 Surcharge Schedule

Total Tax & Surcharge (add lines 6a-6c)

8 Deposits / Overpayment Credits

Permit No.

Period

Due Date

9 Balance (line 7 minus line 8)

10 Penalty (if applicable)

11 Interest (if applicable, see instructions)

12 Total Amount Due (add lines 9-11)

*1432022019999*

Signature of Retailer or Agent

Title

Date

Daytime Phone No.: ________________

Form 32-022b - Iowa Sales/retailer'S Use Tax And Surcharge Return - 2014

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