Form 32-024a - Iowa Consumer'S Use Tax Return
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Iowa consumer’s use tax may be filed electronically
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Please contact our eFile Service Unit at
idrefile@iowa.gov or call
515-281-8453 or 1-866-503-3453.
To use this form, please print front and back, and
cut on the dotted line. Make check or money order
Questions about completing this return?
Please contact Taxpayer Services at
payable to Treasurer State of Iowa. Mail to Sales/
idr@iowa.gov or call
Use Tax Processing, Iowa Department of Revenue,
515-281-3114 or 1-800-367-3388
PO Box 10412, Des Moines IA 50306-0412.
32-024a (7/7/08)
IOWA CONSUMER’S USE TAX RETURN
RETURN INSTRUCTIONS
5. Penalty: Penalty for not filing the return on time: Add
10% to the tax due if you do not file the return on time
1. Total Taxable Purchases: Enter the total amount of
and do not have 90% of the correct amount of tax paid by
purchases of tangible personal property and services
the due date.
bought for your use or consumption in Iowa on which you
paid no Iowa tax. This amount should not include
Penalty for not paying the tax on time: If you do not pay
purchases of items that will be resold or that will be
at least 90% of the correct tax by the due date, add 5% of
the tax not paid by the due date.
incorporated into another item for resale.
Penalties can be waived only under special circumstances.
3. Total Local Option Tax: Enter the total amount of local
option tax from Part 2.
If more than one penalty applies, the 10% penalty is the
PART 2
only one charged.
Enter in Column A the taxable purchases subject to local
6. Interest: Any fraction of a month is considered as a whole
option tax by county(s).
month. Interest accrues on the unpaid tax from the due
Enter in Column B the amount from line 1 of the return
date of the return. Check our Web site for rates. Interest
by county(s).
cannot be waived.
IMPORTANT: You must file even if you had no activity.
If you have no tax to report, put zeroes on lines 1and 7.
PART 1
00
1 Total Taxable Purchases
Permit No.
Period
2 Consumer’s Use Tax (6% of line 1)
00
Date Due
3 Total Local Option Tax (see Part 2)
00
4 Total Tax (add lines 2 and 3)
00
5 Penalty (if applicable)
6 Interest (if applicable)
7 Total Amount Due (add lines 4-7)
Date
Title
Signature
Daytime Phone No.: ________________
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