Form 32-024a - Iowa Consumer'S Use Tax Return Page 2
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1
2NOTICE about local option tax:
Purchases subject to consumer’s use tax are not subject to
local option tax. However, situations do sometimes arise
where retailers do not properly charge the local option tax to
their customers. Therefore, we have included lines on the
consumer’s use tax return to allow for payment of the local
option tax in those situations.
Example: A person located in a local option 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 tax juris-
diction. The retailer charges the purchaser the state
sales tax, but neglects to charge the additional local
option tax. Since delivery was taken in the local option
tax jurisdiction, the purchaser is responsible for
remitting local option tax to the Department.
PART 2
Not all counties and cities have local option tax. Go to to check our local option 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
.000
.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
BREMER
09
.00
.00
HOWARD
45
.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
CALHOUN
13
.00
.00
JACKSON
49
.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
KEOKUK
54
.00
.00
CHEROKEE
18
.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
See below.
LOUISA
58
.00
.00
CLAYTON
22
.00
.00
WEBSTER
94
.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
.00
.00
DES MOINES
29
.00
.00
MILLS
65
.00
.00
MULTIPLY BY .01
.00C
.00B
DICKINSON
30
.00
.00
MITCHELL
66
.00
.00
WEBSTER CO.
94
TOTAL TAXABLE
PURCHASES
.00
.00
MONONA
67
.00
.00
DUBUQUE
31
.00
.00
MULTIPLY BY .005
.00D
.00D
EMMET
32
.00
.00
MONROE
68
.00
.00
ADD C & D
TOTAL LOCAL
FAYETTE
33
.00
.00
MONTGOMERY
69
.00
.00
OPTION TAX
.00
.00
ENTER ON
FLOYD
34
.00
.00
MUSCATINE
70
.00
.00
LINE 3,
O’BRIEN
71
.00
.00
FRANKLIN
35
.00
.00
PART 1
32-024b (7/7/08)
FREMONT
36
.00
.00
OSCEOLA
72
.00
.00
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