Instructions for Retailers E85 Quarterly Report
86-002b (06/22/11)
Iowa Sales Tax Permit No.:
Beginning January 1, 2006, retailers of E85 gasoline
must file a report with the Department. Reports are
Enter the Iowa retail sales tax permit number for this
filed on a quarterly basis. The report is due on or
location. If the permit is part of a consolidated sales
before the last day of the month following the
tax permit, also provide the consolidated sales tax
calendar quarter covered by the report. A report must
permit number. If this location does not have a sales
be filed even if there is no E85 activity in Iowa
tax permit number, please explain.
during the quarter. A separate report is required for
each location that sells E85.
Iowa Weights and Measures No.:
Enter the Iowa license number issued by the Weights
The report must also include a listing of the vendors
and Measures Division of the Iowa Department of
providing E85 gasoline to the retailer and the
Agriculture for the pump(s) you have at this location
number of gallons received from each vendor. If the
Quarterly Report
retailer blends E85 gasoline, the retailer must show
the number of gallons of motor fuel (including both
gasoline and alcohol) purchased and blended.
Line 1:
Enter gross gallons of all ethanol blended gasoline
This report is in addition to the yearly report called
sold as E85. This includes gasoline blended with
Retailers Motor Fuel Gallons Annual Report, due
ethanol with a blend content of 70% - 85% ethanol.
end of January each year.
Line 2:
Quarter Ending and Due Date:
Enter the total of gross gallons purchased from
• January 1 to March 31: due April 30
schedule 86-003.
• April 1 to June 30: due July 31
• July 1 to September 30: due October 31
First Time Filer Start Date:
• October 1 to December 31: due January 31
If this is the first filing, what is your start date of
selling E85 at retail?
Mailing Address:
Enter the mailing address.
Type of File:
Check which one of the following applies:
Location Address
Non Blender – No blending at retail location.
E85 purchased as a blended product.
Enter the location address.
E85 Product blender - Retail location took two
County Name:
products and created a blended product E85.
Other - please explain.
Enter name of county in Iowa where the fuel is sold.
E-mail Address:
Social Security Number:
Write your e-mail address clearly. An e-mail will be
If the business is a sole proprietorship, enter the
sent each quarter as a reminder to complete this
Social Security Number of the owner.
form.
Federal Employer ID No.:
Web Site Forms
If the business is a partnership, corporation, or
limited liability company, enter the FEIN.
This form is on the Department’s Web site under
Forms > Motor Fuel at
forms/86002.pdf.