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Iowa Iowa Sales / Retailer’s Use Tax and Surcharge Return
Extracted from PDF file 2023-iowa-form-32-022.pdf, last modified August 2016Iowa Sales / Retailer’s Use Tax and Surcharge Return
Iowa Sales/Retailer’s Use Tax and Surcharge Return tax.iowa.gov Save time, file returns and pay online at tax.iowa.gov. Questions? [email protected], 515-281-3114 / 800-367-3388 To use this form, please print front and back. Use black or blue ink only. You must file even if you had no activity. If you have no sales or surcharge activity to report, put zeroes on lines 1 and 12. 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, equipment, computers and computer peripherals. Sales of qualifying items directly and primarily used in processing by a manufacturer, or qualifying computers or computer peripherals used by an insurance company, financial institution, or commercial enterprise. ............................................................................................................. $ d. Resale. Sales of items that will be resold. ................................................................................ $ e. Processing. Sales of items that will be incorporated into another item for resale. ................... $ f. Residential utility. Sales of metered gas, electricity, and fuel used as energy in residential dwellings. ................................................................................................................................. $ g. Sales tax holiday. Qualified clothing and footwear sales made the first Friday and Saturday of August. .................................................................................................................. $ h. Other. Any exempt sales made not in the previous categories. Describe briefly in the space next to “Other”. A separate sheet of paper may be included. (including Government) ........... $ i. Total exemptions (add lines a-h) .............................................................................................. $ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ 911 surcharge schedule 1. Enter the total number of sales of prepaid wireless telephone minute cards, prepaid phones that include minute plans, or prepaid wireless telecommunication service in any other form. ___________ 2. Rate. The 911 surcharge rate is $0.51 per retail transaction; however, the retailer is permitted to retain $0.02 of each transaction. ......................................................................... $ 0.49 3. Total. Multiply line 1 x line 2. Enter result on line 6c. .............................................................. $ ___________ Make check payable to: Iowa Department of Revenue When you pay by check, you authorize the Department of Revenue to convert your check to a one-time electronic banking transaction. Mail to: Sales/Use Tax Processing, Iowa Department of Revenue, PO Box 10412, Des Moines, IA 50306-0412 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. Signature: _____________________________________ Phone: __________________ Date: __________ PART 1 1. Gross sales ............................................... Permit Period (MMDDYY) 32-022a (11/3/2021) .00 2. Goods consumed ..................................... .00 3. Total (add lines 1 & 2) .............................. .00 4. Total from exemptions worksheet ............ .00 5. Taxable amount (line 3 minus line 4) ....... .00 6a. State sales tax (6% (.06) of line 5) ......... .00 6b. Total local option sales tax (part 2) ........ .00 6c. Total 911 surcharge (if applicable) ......... .00 7. Total tax & surcharge (add lines 6a-6c) ... .00 8. Deposits/overpayment credits .................. .00 9. Balance (line 7 minus line 8) .................... .00 10. Penalty (if applicable) ............................... .00 11. Interest (if applicable, see instructions) ... .00 12. Total amount due (add lines 9 – 11) ......... .00 Iowa Sales/Retailer’s Use Tax and Surcharge Return Instructions, page 2 PART 1 Line 1: Gross sales. Enter your total gross sales for the entire period. Do not include the tax collected on taxable sales. Line 2: Goods consumed. Enter your total goods consumed for the entire period. Goods consumed are items that 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. Line 4: Exemptions. Enter your total exemptions for the entire period as calculated on line I of the exemption worksheet. Line 6b: Total Local option sales tax. Enter the total amount of local option sales tax from Part 2. Line 8: Deposits and o verpayment c redits. If you made deposits prior to filing this return, and/or if you overpaid on a previous return and had that amount credited to this return, enter it here. Line 10: Penalties Failure to timely file a return: If the return is filed after the original due date and less than 90% of the correct amount of tax was paid by the original due date, multiply the unpaid tax by 5% (.05) and enter that amount on line 10. This penalty is in addition to any penalty for failure to timely pay the tax due, as described below. If you are subject to both penalties, add this penalty amount to the amount calculated below and enter the sum on line 10. TAXABLE SALES Co. COUNTY NAME COUNTY NAME LOCAL No. OPTION 01 Adair Fremont 02 Adams Greene 03 Allamakee Grundy 04 Appanoose Guthrie 05 Audubon Hamilton 06 Benton Hancock 07 Black Hawk Hardin 08 Boone Harrison 09 Bremer Henry 10 Buchanan Howard 11 Buena Vista Humboldt 12 Butler Ida 13 Calhoun Iowa 14 Carroll Jackson 15 Cass Jasper 16 Cedar Jefferson 17 Cerro Gordo Johnson 18 Cherokee Jones 19 Chickasaw Keokuk 20 Clarke Kossuth 21 Clay Lee 22 Clayton Linn 23 Clinton Louisa 24 Crawford Lucas 25 Dallas Lyon 26 Davis Madison 27 Decatur Mahaska 28 Delaware Marion 29 Des Moines Marshall 30 Dickinson Mills 31 Dubuque Mitchell 32 Emmet Monona 33 Fayette Monroe 34 Floyd Montgomery 35 Franklin Muscatine Failure to timely pay the tax due: A penalty of 5% must be added to the tax due if less than 90% of the correct amount of tax was paid by the original due date of the return. Multiply the unpaid tax by 5% (.05) and enter that amount on line 10. This penalty is in addition to any penalty for failure to timely file, as described above. If you are subject to both penalties, add this penalty amount to the amount calculated above and enter the sum on line 10. Audit or examination deficiency: A penalty of 5% will be added to the unpaid tax if the Department discovers an underpayment during an audit or examination. Fraud: A penalty of 75% will be added to the fraudulent claim or unpaid tax for fraudulent claims or willful failure to file a return. Waivers: Penalties can be waived under limited circumstances, as described in Iowa Code section 421.27. Complete and submit a Penalty Waiver Request form (78-629) to request a penalty be waived. Line 11: Interest. Any fraction of a month is considered as a whole month. Interest accrues on the unpaid tax from the due date of the return. Check tax.iowa.gov for rates. Interest cannot be waived. PART 2 Enter the taxable sales subject to local option sales tax by county(s). Not all counties and cities have local option tax. To check our local option lists, visit tax.iowa.gov. Co. No. 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 TAXABLE SALES LOCAL OPTION COUNTY NAME Co. No. O’Brien Osceola Page Palo Alto Plymouth Pocahontas Polk Pottawattamie Poweshiek Ringgold Sac Scott Shelby Sioux Story Tama Taylor Union Van Buren Wapello Warren Washington Wayne Webster Winnebago Winneshiek Woodbury Worth Wright 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 TAXABLE SALES LOCAL OPTION TOTAL SALES (subject to local option sales tax) ____________________ TOTAL LOCAL OPTION SALES TAX (multiply TOTAL SALES by0.01) _____________________ ENTER ON LINE 6b, PART 1 32-022b (11/3/2021)
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
More about the Iowa Form 32-022 Sales Tax Tax Return
You must file even if you had no activity. If you have no sales or surcharge activity to report, put zeroes on lines 1 and 12. When you pay by check, you authorize the Department to convert your check to a one-time electronic banking transaction.
We last updated the Iowa Sales / Retailer’s Use Tax and Surcharge Return in February 2024, and the latest form we have available is for tax year 2023. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Iowa Department of Revenue. You can print other Iowa tax forms here.
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TaxFormFinder has an additional 43 Iowa income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 32-022 | Iowa Sales / Retailer’s Use Tax and Surcharge Return |
| Form 32-025 | Iowa Streamlined Sales Tax Return |
| Form 32-026 | Iowa Sales / Use Tax Payment Voucher |
| Form 31-014 | Iowa Sales Tax Exemption Certificate |
| Form 32-024 | Iowa Consumer’s Use Tax Return |
View all 44 Iowa Income Tax Forms
Form Sources:
Iowa usually releases forms for the current tax year between January and April. We last updated Iowa Form 32-022 from the Department of Revenue in February 2024.
Form 32-022 is an Iowa Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Sales Tax
Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.
Historical Past-Year Versions of Iowa Form 32-022
We have a total of five past-year versions of Form 32-022 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 32-022
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
2022 Form 32-022
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
2021 Form 32-022
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
2019 Form 32-022
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
2018 Form 32-022
Iowa Sales/Retailer’s Use Tax and Surcharge Return, 32022
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