Iowa Iowa Streamlined Sales Tax Return

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Iowa Streamlined Sales Tax Return
Iowa Streamlined Sales Tax Return, 32025Iowa Streamlined Sales Tax Return
https://tax.iowa.gov
Instructions
7. Total Local Option Sales Tax: Complete the schedule on the opposite side if you made sales into a local option jurisdiction. Sales
should be reported on a county-by-county basis.
9. SSTP Allowance: Formulas are not yet established; therefore, the allowance cannot be claimed at this time.
13. Penalty: Penalties can only be waived under limited circumstances, as described in Iowa Code section 421.27.
Failure to Timely File a Return: A penalty of 10% will be added to the tax due for failure to timely file a return if the return is filed after the
original due date of the return and if at least 90% of the correct amount of tax is not paid by the original due date of the return.
Failure to Timely Pay the Tax Due or Penalty for Audit Deficiency: A penalty of 5% will be added to the tax due if the return is filed by the
original due date and at least 90% of the correct amount of tax is not paid by the original due date of the return.
When the failure to file penalty and the failure to pay penalty are both applicable, only the failure to file penalty will apply.
Penalty for Willful Failure to File: 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.
14. 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.
Due Date: Streamlined returns are due on the 20th of the month following the end of the filing period. If the due date falls on a weekend
or holiday, it is due the following business day.
Payment of any balance due may be paid by ACH Credit through your financial institution or by check. Make checks payable to
Treasurer-State of Iowa. When you pay by check, you authorize the Department of Revenue to convert your check to a one-time
electronic banking transaction.
To use this form, please print front and back. Use black or blue ink only.
Mail to: Sales/Use Tax Processing, Iowa Department of Revenue, PO Box 10412, Des Moines IA 50306-0412

Iowa Streamlined Sales Tax Return
Tax Period From
To
Streamlined Permit Number (Required)

Legal Name
Business Name

If you had no Iowa activity, put zeroes on lines 1 and 17

Address
City

State

ZIP

Signature of Retailer or Agent
Daytime Phone Number
Date____________________________________________
1. Total Sales . .................................................... 1.▲
2. Exemptions .................................................... 2.▲
3. Taxable Sales: Line 1 minus line 2 ................. 3.
4. Tax on Sales In-State...................................... 4.▲
5. Tax on Sales Out-of-State............................... 5.▲
6. Tax on Purchases and Withdrawals ............... 6.▲
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.

Total Local Option Sales Tax .......................... 7.▲
Total Tax: Add lines 4 through 7 ....................................................... 8.
SSTP Allowance ............................................. 9.▲0.00
Prior Payments for current period ................ 10.▲
Balance: Add lines 9 and 10 ..................................................... 11.
Amount Due: Line 8 minus line 11 ............................................ 12.
Penalty, if applicable ................................................................. 13.▲
Interest, if applicable ................................................................. 14.▲
Total Due: Add lines 12 through 14 .......................................... 15.
Prepayment for Next Period ...................................................... 16.▲
Amount Due (or refund): Add lines 15 and 16 .......................... 17.▲

32-025a (08/08/16)

▲
▲

Iowa Streamlined Sales Tax Return, page 2
g. Sales Tax Holiday: Qualified clothing and footwear sales
made the first Friday and Saturday of August.
h. Other: Any exempt sales made during the year not in the
previous categories. Describe briefly in the space next to
“Other.” A separate sheet of paper may be attached.
i. Total Exemptions: Add lines a through h; enter on line 2 of
the return.

Exemptions Instructions
Exemptions are sales made by you on which tax was not
required to be charged. Enter your exemptions for the entire
period on this return.
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 and Computers:
Sales of qualifying items directly and primarily used in
processing by a manufacturer, or qualifying computers 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.

Exemptions Worksheet
a
b
c
d
e
f
g
h
i

Interstate Commerce
New Construction
Mfg. Machinery, Equip. & Computers
Resale
Processing
Residential Utility
Sales Tax Holiday
Other: (Including Government)
Total Exemptions

Enter below 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 go to the Department’s website at
https://tax.iowa.gov/iowa-tax-fee-descriptions-and-rates#lost.
COUNTY NAME

ADAIR
ADAMS
ALLAMAKEE
APPANOOSE
AUDUBON
BENTON
BLACK HAWK
BOONE
BREMER
BUCHANAN
BUENA VISTA
BUTLER
CALHOUN
CARROLL
CASS
CEDAR
CERRO GORDO
CHEROKEE
CHICKASAW
CLARKE
CLAY
CLAYTON
CLINTON
CRAWFORD
DALLAS
DAVIS
DECATUR
DELAWARE
DES MOINES
DICKINSON
DUBUQUE
EMMET
FAYETTE
FLOYD
FRANKLIN
FREMONT

Co.
No.

01
02
03
04
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

TAXABLE
SALES LOCAL
OPTION

COUNTY NAME

GREENE
GRUNDY
GUTHRIE
HAMILTON
HANCOCK
HARDIN
HARRISON
HENRY
HOWARD
HUMBOLDT
IDA
IOWA
JACKSON
JASPER
JEFFERSON
JOHNSON
JONES
KEOKUK
KOSSUTH
LEE
LINN
LOUISA
LUCAS
LYON
MADISON
MAHASKA
MARION
MARSHALL
MILLS
MITCHELL
MONONA
MONROE
MONTGOMERY
MUSCATINE
O’BRIEN
OSCEOLA

Co.
No.

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
71
72

TAXABLE
SALES LOCAL
OPTION

COUNTY NAME

Co.
No.

PAGE
73
PALO ALTO
74
PLYMOUTH
75
POCAHONTAS
76
POLK
77
POTTAWATTAMIE 78
POWESHIEK
79
RINGGOLD
80
SAC
81
SCOTT
82
SHELBY
83
SIOUX
84
STORY
85
TAMA
86
TAYLOR
87
UNION
88
VAN BUREN
89
WAPELLO
90
WARREN
91
WASHINGTON
92
WAYNE
93
WEBSTER
94
WINNEBAGO
95
WINNESHIEK
96
WOODBURY
97
WORTH
98
WRIGHT
99
TOTAL SALES (subject to
local option sales tax)
TOTAL LOCAL OPTION
SALES TAX (multiply
TOTAL SALES by 0.01
and enter on front of
return, line 7)

TAXABLE
SALES LOCAL
OPTION

Extracted from PDF file 2023-iowa-form-32-025.pdf, last modified August 2016

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More about the Iowa Form 32-025 Sales Tax Tax Return

We last updated the Iowa Streamlined Sales 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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Other Iowa Sales Tax Forms:

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 Tax Return
Form 32-025	Iowa Streamlined Sales Tax Return Tax Return
Form 32-026	Iowa Sales / Use Tax Payment Voucher Voucher
Form 31-014	Iowa Sales Tax Exemption Certificate
Form 32-024	Iowa Consumer’s Use Tax Return Tax Return

Download all IA tax forms 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 32-025 from the Department of Revenue in February 2024.

Show Sources >

Form 32-025 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 32-025

We have a total of six past-year versions of Form 32-025 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form 32-025