Iowa Sales and Use Tax Return (with line-by-line instructions)

# Iowa Sales and Use Tax Return

IMPORTANT: You must file even if you had no activity. If you have no tax to report, enter zeros on Lines 5, 9, and 18.
Lines 1 through 18: Entering Amounts. Enter dollars and cents. The two boxes to the right of the decimal (".") are for cents.
Do not enter any punctuation or symbols (for example "," or "$").
Line 1: Gross Sales. Enter your total gross sales for the period. Gross sales include both taxable and exempt sales. Do not include the tax collected in the gross sales amount. If you are a seller with physical or economic nexus in Iowa, use Line 1. If you are a seller that does not have nexus but you collected tax from your customers, use Line 8. Learn more about Iowa sales tax nexus at revenue.iowa.gov.
Line 2: Goods Consumed. Enter your goods consumed for the period. Goods consumed are items you originally purchased tax-free for direct resale or for incorporation into a product for resale, but instead were used by you. The amount is the original cost paid by you to your supplier. Goods consumed do not include items subject to use tax. You must report those items in Section B, Line 7.
Line 4: Exemptions. Enter your total exemptions for the period for sales subject to sales tax. Exemptions apply only to sales made to customers included on Line 1, on which sales tax was not charged.
Exemption Worksheet a. Interstate Commerce. Sales where delivery occurred outside Iowa … $ _ b. New Construction. Sales of services performed on or in connection with new construction, reconstruction, alteration, expansion, or remodeling of a building or structure … $ c. Manufacturing. Machinery and Equipment. Sales of qualifying machinery and equipment directly and primarily used in processing by a manufacturer … $ d. Computers and Computer Peripherals. Sales of qualifying computers and computer peripherals directly and primarily used in processing by a manufacturer … $ e. Resale. Sales of items or taxable services that will be resold … $ f. Processing. Sales of items that will be incorporated into another item for resale … $ g. Residential Utility. Sales of metered gas, electricity, and fuel used as energy in residential dwellings. This only applies to sellers of qualifying utilities … $ h. Sales Tax Holiday. Qualified clothing and footwear sales made during the first Friday and Saturday of August … $ i. Other. Any exempt sales listed above (including government). Briefly describe in the space next to "Other". You may include a separate sheet of paper if needed … $ j. Total Exemptions. Add lines a-i … $ _ Line 7: Taxable Purchases. Enter your total purchases from transactions where tax was not collected by the seller. Do not include any sales reported on Line 1 or Line 8.
Line 8: Sales Subject to Use Tax. Enter sales you made as the seller on transactions not subject to sales tax.
Line 11: Total Local Option Sales Tax. Enter the total amount of local option sales tax from Section E.
Line 14: Overpayment Credits or Previous Payment Made. If you overpaid on a previous return and had the overpayment carried forward to this return, enter it here.
Line 16: Penalty. Penalties can only be waived under limited circumstances, as described in Iowa Code section 421.27. A penalty of 75% will be added to the tax due for willful failure to file a return or for filing with intent to evade tax. Learn more about penalties or submit a Penalty Waiver Request form at revenue.iowa.gov.
Line 17: Interest. Any fraction of a month is considered as a full month. Interest accrues on the unpaid tax from the due date of the return. Check revenue.iowa.gov for current rates. Interest cannot be waived.
Line 19: Overpayment. A refund check will be mailed to the address on file. If a carry forward is elected, you will need to report that figure on your next return as an overpayment on Line 14.
Section E: Enter taxable sales subject to local option sales tax by county. Not all jurisdictions have a local option sales tax.
To check our local option lists, go to the Department's website at revenue.iowa.gov.
How to file: File this return online through GovConnectIowa at govconnect.iowa.gov. You must request and be granted permission before filing by mail.
Mail to: Sales/Use Tax Processing, Iowa Department of Revenue, PO Box 10412, Des Moines, IA 50306-0412
Questions? 515-281-3114, 800-367-3388, or idr@iowa.gov

# Iowa Sales and Use Tax Return, page 2

Permit number:
Period ending (MMDDYY):
Legal name: __
Address: __
City: _ State: ZIP: _
Section A - Sales tax

1. Gross sales … 1. .
2. Goods consumed … 2. .
3. Total. Add lines 1 and 2 … 3. .
4. Exemptions … 4. .
5. Taxable amount. Subtract line 4 from line 3 … 5. .
6. State sales tax. Multiply line 5 by 6% (.06) … 6. .

Section B - Use tax

1. Taxable purchases … 7. .
2. Sales subject to use tax … 8. .
3. Taxable amount. Add lines 7 and 8 … 9. .
4. Use tax. Multiply line 9 by 6% (.06) … 10. .

Section C - Local option sales tax and 911 surcharge

1. Total local option sales tax. Total from Section E … 11. .
2. 911 surcharge: Number of transactions: __ x .49 = … 12. .

Section D - Total amount due

1. Total tax. Add lines 6, 10, 11, and 12 … 13. .
2. Overpayment credits … 14. .
3. Balance. Subtract line 14 from line 13 … 15. .
4. Penalty (if applicable) … 16. .
5. Interest (if applicable) … 17. .
6. Total amount due. Add lines 15, 16, and 17 … 18. .
7. Overpayment. If line 18 results in a negative number, indicate whether the overpayment should be refunded or carried forward to the next period. You may only check "Carry forward" if you file this return on time.

Refund ☐ Carry forward ☐
Make a check payable to: Iowa Department of Revenue. Write your permit number on the check and the period you are paying. When you pay by check, you authorize the Department of Revenue to convert your check to a one-time electronic banking transaction. Paying by check will result in a 5% penalty if you are required to pay electronically. Your USPS postmark date will be used as your payment date.
I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this return, and, to the best of my knowledge and belief, it is true, correct, and complete. I declare that I am authorized to act on behalf of the taxpayer, and will act only within my authority.
Signature: _ Date: _
Printed Name: _ Phone: _
Email (optional): __

# Iowa Sales and Use Tax Return, page 3

Section E - Enter your taxable sales amount subject to local option sales tax by county.

# Iowa Jackson