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Iowa Iowa Consumer’s Use Tax Return
Extracted from PDF file 2023-iowa-form-32-024.pdf, last modified September 2020Iowa Consumer’s Use Tax Return
Iowa Consumer’s Use Tax Return For permit holders only tax.iowa.gov Save time, file returns and pay online at tax.iowa.gov. Questions? [email protected], 515-281-3114/800-367-3388 Please print front and back. Use black or blue ink only. Businesses located outside Iowa should not complete the consumer’s use tax return. To report purchases subject to Iowa tax, an out-of-state business must file a retailer’s use tax return. On the retailer’s use return, purchases subject to Iowa tax are reported on line 2 - Goods Consumed. PART 1 Instructions IMPORTANT: You must file even if you had no activity. If you have no tax to report, put zeroes on lines 1 and 7. Line 1: Total taxable purchases. Enter the total amount of purchases of tangible personal property and services bought for your use or consumption in Iowa on which you paid no Iowa tax. This amount should not include purchases of items that will be resold or that will be incorporated into another item for resale. Line 3: Total local option sales tax. Enter the total amount of local option sales tax from PART 2. Line 5: 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 5. 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 5. 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 5. 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 5. 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 6: 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 our website for rates. Interest cannot be waived. Make check payable to: Iowa Department of Revenue Mail to: Sales/Use Tax Processing Iowa Department of Revenue PO Box 10412 Des Moines, IA 50306-0412 When you pay by check, you authorize the Department of Revenue to convert your check to a one- time electronic banking transaction. 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: ____________________________________ Title: ________________________________________ Phone: _______________________ Date: __________ PART 1 Permit Period (MMDDYY) 32-024a (11/3/2021) 1. Total taxable purchases. ................................... .00 2. Consumer’s use tax (6% of line 1) .................... .00 3. Total local option sales tax (See Part 2) ............ . .00 4. Total tax (add lines 2 and 3) ............................. .00 5. Penalty (if applicable) ........................................ .00 6. Interest (if applicable) ........................................ .00 7. Total amount due (add lines 4-6) ...................... .00 Iowa Consumer’s Use Tax Return, page 2 Notice about local option sales tax: Purchases subject to consumer’s use tax are not subject to local option sales tax. However, situations do sometimes arise where retailers do not properly charge sales tax or applicable local option sales tax to their customers. Therefore, we have included lines on the consumer’s use tax return to allow for payment of the local option sales 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 sales tax jurisdiction. The retailer charges the purchaser the state sales tax, but neglects to charge the additional local option sales tax. Since delivery was taken in the local option sales tax jurisdiction, the purchaser may remit local option sales tax to the Department. PART 2 Instructions Enter the taxable purchases subject to local option sales tax by county(s). Not all counties and cities have local option sales tax. To check our local option lists, go to the Department’s website at tax.iowa.gov. COUNTY NAME & NUMBER 01-Adair 02-Adams 03-Allamakee 04-Appanoose 05-Audubon 06-Benton 07-Black Hawk 08-Boone 09-Bremer 10-Buchanan 11-Buena Vista 12-Butler 13-Calhoun 14-Carroll 15-Cass 16-Cedar 17-Cerro Gordo 18-Cherokee 19-Chickasaw 20-Clarke 21-Clay 22-Clayton 23-Clinton 24-Crawford 25-Dallas 26-Davis 27-Decatur 28-Delaware 29-Des Moines 30-Dickinson 31-Dubuque 32-Emmet 33-Fayette 34-Floyd 35-Franklin 36-Fremont LOCAL OPTION SALES TAX COUNTY NAME & NUMBER 37-Greene 38-Grundy 39-Guthrie 40-Hamilton 41-Hancock 42-Hardin 43-Harrison 44-Henry 45-Howard 46-Humboldt 47-Ida 48-Iowa 49-Jackson 50-Jasper 51-Jefferson 52-Johnson 53-Jones 54-Keokuk 55-Kossuth 56-Lee 57-Linn 58-Louisa 59-Lucas 60-Lyon 61-Madison 62-Mahaska 63-Marion 64-Marshall 65-Mills 66-Mitchell 67-Monona 68-Monroe 69-Montgomery 70-Muscatine 71-O’Brien 72-Osceola LOCAL OPTION SALES TAX COUNTY NAME & NUMBER 73-Page 74-Palo Alto 75-Plymouth 76-Pocahontas 77-Polk 78-Pottawattamie 79-Poweshiek 80-Ringgold 81-Sac 82-Scott 83-Shelby 84-Sioux 85-Story 86-Tama 87-Taylor 88-Union 89-Van Buren 90-Wapello 91-Warren 92-Washington 93-Wayne 94-Webster 95-Winnebago 96-Winneshiek 97-Woodbury 98-Worth 99-Wright LOCAL OPTION SALES TAX TOTAL PURCHASES (Subject to local option sales tax) ____________________ TOTAL LOCAL OPTION SALES TAX (Multiply TOTAL PURCHASES by 0.01) _______________ 32-024b (09/30/2020) 32-024b (11/3/2021)
Iowa Consumer’s Use Tax Return, 32-024
More about the Iowa Form 32-024 Sales Tax Tax Return
Businesses located outside Iowa should not complete the consumer’s use tax return. To report purchases subject to Iowa tax, an out-of-state business must file a retailer’s use tax return. On the retailer’s use return, purchases subject to Iowa tax are reported on line 2 - Goods Consumed.
We last updated the Iowa Consumer’s Use Tax 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 32-024 from the Department of Revenue in February 2024.
Form 32-024 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 32-024
We have a total of six past-year versions of Form 32-024 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
2022 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
2021 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
2020 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
2019 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
2018 Form 32-024
Iowa Consumer’s Use Tax Return, 32-024
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