Instructions For Form 32-024 - Iowa Consumer'S Use Tax Return Page 2
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1
2NOTICE about local option sales tax:
Purchases subject to consumer’s use tax are not subject to local option sales tax. However, situations do sometimes arise where
retailers do not properly charge the local option sales tax to their customers. Therefore, we have included lines on the consumer’s
use tax return to allow for payment of the local option sales tax in those situations.
Example: A person located in a local option sales tax jurisdiction purchases items from a retailer located outside the
jurisdiction. The retailer delivers the items in his truck to the person in the local option sales tax jurisdiction. The retailer
charges the purchaser the state sales tax, but neglects to charge the additional local option sales tax. Since delivery was
taken in the local option sales tax jurisdiction, the purchaser is responsible for remitting local option sales tax to the
Department.
PART 2
Not all counties and cities have local option sale tax. Go to to check our local option sales tax lists.
Taxable
Taxable
Taxable
A
B
A
B
A
B
Purchases
Purchases
Purchases
Purchases
Purchases
Purchases
Local Option
by County
Local Option
by County
Local Option
by County
ADAIR
01
.00
.00
GREENE
37
.00
.00
PAGE
73
.00
.00
ADAMS
02
.00
.00
GRUNDY
38
.00
.00
PALO ALTO
74
.00
.00
ALLAMAKEE
03
.00
.00
GUTHRIE
39
.00
.00
PLYMOUTH
75
.00
.00
HAMILTON
40
.00
.00
APPANOOSE
04
.00
.00
POCAHONTAS
76
.00
.00
AUDUBON
05
.00
.00
HANCOCK
41
.00
.00
POLK
77
.00
.00
BENTON
06
.00
.00
HARDIN
42
.00
.00
POTTAWATTAMIE 78
.00
.00
BLACK HAWK
07
.00
.00
HARRISON
43
.00
.00
POWESHIEK
79
.00
.00
BOONE
08
.00
.00
HENRY
44
.00
.00
RINGGOLD
80
.00
.00
HOWARD
45
.00
.00
BREMER
09
.00
.00
SAC
81
.00
.00
BUCHANAN
10
.00
.00
HUMBOLDT
46
.00
.00
SCOTT
82
.00
.00
BUENA VISTA
11
.00
.00
IDA
47
.00
.00
SHELBY
83
.00
.00
BUTLER
12
.00
.00
IOWA
48
.00
.00
SIOUX
84
.00
.00
JACKSON
49
.00
.00
CALHOUN
13
.00
.00
STORY
85
.00
.00
CARROLL
14
.00
.00
JASPER
50
.00
.00
TAMA
86
.00
.00
CASS
15
.00
.00
JEFFERSON
51
.00
.00
TAYLOR
87
.00
.00
CEDAR
16
.00
.00
JOHNSON
52
.00
.00
UNION
88
.00
.00
CERRO GORDO
17
.00
.00
JONES
53
.00
.00
VAN BUREN
89
.00
.00
CHEROKEE
18
.00
.00
KEOKUK
54
.00
.00
WAPELLO
90
.00
.00
CHICKASAW
19
.00
.00
KOSSUTH
55
.00
.00
WARREN
91
.00
.00
CLARKE
20
.00
.00
LEE
56
.00
.00
WASHINGTON
92
.00
.00
CLAY
21
.00
.00
LINN
57
.00
.00
WAYNE
93
.00
.00
CLAYTON
22
.00
.00
LOUISA
58
.00
.00
WEBSTER
94
.00
.00
CLINTON
23
.00
.00
LUCAS
59
.00
.00
WINNEBAGO
95
.00
.00
CRAWFORD
24
.00
.00
LYON
60
.00
.00
WINNESHIEK
96
.00
.00
DALLAS
25
.00
.00
MADISON
61
.00
.00
WOODBURY
97
.00
.00
DAVIS
26
.00
.00
MAHASKA
62
.00
.00
WORTH
98
.00
.00
MARION
63
.00
.00
DECATUR
27
.00
.00
WRIGHT
99
.00
.00
DELAWARE
28
.00
.00
MARSHALL
64
.00
.00
TOTAL PURCHASES
subject to local option
sales tax
.00
.00
DES MOINES
29
.00
.00
MILLS
65
.00
.00
TOTAL LOCAL
DICKINSON
30
.00
.00
MITCHELL
66
.00
.00
OPTION TAX
(multiply Total
DUBUQUE
31
.00
.00
MONONA
67
.00
.00
Purchases by .01)
.00
EMMET
32
.00
.00
MONROE
68
.00
.00
ENTER ON
LINE 3,
FAYETTE
33
.00
.00
MONTGOMERY
69
.00
.00
PART 1
FLOYD
34
.00
.00
MUSCATINE
70
.00
.00
FRANKLIN
35
.00
.00
O’BRIEN
71
.00
.00
OSCEOLA
72
.00
.00
32-024b (09/23/13)
FREMONT
36
.00
.00
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