[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-305059-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-305059-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","iowa-retailers-use-tax-and-surcharge-return-return-instructions","Iowa Retailer’s Use Tax and Surcharge Return - Return Instructions","","Iowa Retailer’s Use Tax and Surcharge Return instructions explain how retailers must file even with no taxable activity, how to complete gross sales, goods consumed, exemptions, taxable amount, and calculate state sales tax, local option sales tax, and E911 surcharge. The document provides exemption categories and an exemptions worksheet, details deposit/overpayment credits, and explains penalties and interest rules under Iowa Code 421.27. It also covers eFile & Pay submission, check authorization, and local option county reporting.",{"@graph":14,"@context":76},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/iowa-retailers-use-tax-and-surcharge-return-return-instructions/305059/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/iowa-retailers-use-tax-and-surcharge-return-return-instructions/305059.png","ImageObject",442,249,{"name":42,"@type":43},"Paura","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-30","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"When must the Iowa retailer file the return if there is no activity?","Question",{"text":62,"@type":63},"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.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What is required for exemptions on this return?",{"text":67,"@type":63},"Exemptions are sales where tax was not required to be charged. The total exemption amount entered on line 4 should match the total exemptions from the Exemptions Worksheet (lines a–h).",{"name":69,"@type":60,"acceptedAnswer":70},"How is the E911 surcharge calculated and reported?",{"text":71,"@type":63},"Enter the total number of eligible prepaid wireless transactions. The E911 Surcharge rate is $0.51 per retail transaction, while the retailer may retain $0.02; the schedule uses $0.49 to compute the total entered on line 6c.",{"name":73,"@type":60,"acceptedAnswer":74},"What penalties and interest apply for late filing or late payment?",{"text":75,"@type":63},"A 10% penalty applies for failure to timely file if filed after the original due date and at least 90% of the correct tax was not paid by the original due date. A 5% penalty applies for failure to timely pay if at least 90% of the correct tax was not paid. Interest accrues on unpaid tax from the due date and cannot be waived.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},305059,1790214582,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":114,"slug":115},17,40,"forms",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},18,"Letters",30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":113,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":26,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":22},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Iowa Sales/Retailer’s Use Tax and Surcharge Return  \nTo use this form, please print front and back. Use black or blue ink only.  \nAccess eFile & Pay [https://tax.iowa.gov/](https://tax.iowa.gov/)[ ](https://tax.iowa.gov/)[800-514-8296](800-514-8296)  \nMake check payable to: Treasurer – State of Iowa Mail to: Sales/Use Tax Processing, Iowa Department of Revenue PO Box 10412, Des Moines IA 50306-0412  \nQuestions?  \n[idr@iowa.gov](idr@iowa.gov)[ ](idr@iowa.gov)515-281-3114/800-367-3388  \nImportant  \nYou 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.  \nWhen you pay by check, you authorize the Department to convert your check to a one-time electronic banking transaction.  \nExemption Instructions  \na. Interstate Commerce: Sales where delivery occurred outside Iowa.  \nb. New Construction: Sales of services performed on or in connection with new construction, reconstruction, alteration, expansion, or remodeling of a building or structure.  \nc. Manufacturing Machinery, Equipment and  \ng. Sales Tax Holiday: Qualified clothing and footwear sales made the first Friday and Saturday of August.  \nh. 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.  \nExemptions Worksheet  \nComputers: 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.  \nd. Resale: Sales of items that will be resold.  \ne. Processing: Sales of items that will be incorporated into another item for resale.  \nf. Residential Utility: Sales of metered gas, electricity, and fuel used as energy in residential dwellings.  \n\n| a. Interstate Commerce | .00 |\n| --- | --- |\n| b. New Construction | .00 |\n| c. Mfg. Machinery, Equip. & Computers | .00 |\n| d. Resale | .00 |\n| e. Processing | .00 |\n| f. Residential Utility | .00 |\n| g. Sales Tax Holiday | .00 |\n| h. Other (including Government) | .00 |\n| i. Total Exemptions (add lines a – h) | .00 |\n\nE911 Surcharge Instructions  \n1. 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.  \n2. The E911 Surcharge rate is $0.51 per retail transaction; however, the retailer is permitted to retain $0.02 of each transaction.  \nE911 Surcharge Schedule  \nNumber of Transactions Rate Total  \nNumber of prepaid wireless telecommunication retail transactions.   x $0.49 =  $   \nEnter on line 6c  \nIOWA RETAILER’S USE TAX AND SURCHARGE RETURN  \nPermit No. Period Due Date  \nSignature of Retailer or Agent Title Date  \n Daytime Telephone Number:   32-022a (07/16/15)  \n\n| PART 1 |  |\n| --- | --- |\n| 1. Gross Sales | .00 |\n| 2. Goods Consumed | .00 |\n| 3. Total (add lines 1 & 2) | .00 |\n| 4. Total from Exemptions Worksheet | .00 |\n| 5. Taxable Amount (line 3 minus line 4) | .00 |\n| 6a. State Sales Tax (6%( .06) of line 5) |  |\n| 6b. Total Local Option Sales Tax (part 2) | .00 |\n| 6c. Total E911 Surcharge | .00 |\n| 7. Total Tax & Surcharge (add lines 6a-6c) | .00 |\n| 8. Deposits/Overpayment Credits | .00 |\n| 9. Balance (line 7 minus line 8) |  |\n| 10. Penalty (if applicable) |  |\n| 11. Interest (if applicable, see instructions) |  |\n| 12. Total Amount Due (add lines 9 – 11) |  |\n\nIowa Sales/Retailer’s Use Tax and Surcharge Return Instructions  \nPART 1  \n1. Gross Sales: Enter your total gross sales for the entire period. Do not include the tax collected on taxable sales.  \n2. 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.  \n4. Exemptions: Enter your total exemptions for the entire period. Ex","cbCaijFHLnMlnNIt","https://ap.wps.com/l/cbCaijFHLnMlnNIt","pdf",328695,"English","# Important Filing Requirements\n# Exemptions Instructions and Worksheet\n# E911 Surcharge Instructions and Schedule\n# Part 1: Tax and Surcharge Calculations\n# Part 1: Penalty and Interest Rules\n# Part 2: Local Option Sales Tax by County","[{\"question\":\"When must the Iowa retailer file the return if there is no activity?\",\"answer\":\"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.\"},{\"question\":\"What is required for exemptions on this return?\",\"answer\":\"Exemptions are sales where tax was not required to be charged. The total exemption amount entered on line 4 should match the total exemptions from the Exemptions Worksheet (lines a–h).\"},{\"question\":\"How is the E911 surcharge calculated and reported?\",\"answer\":\"Enter the total number of eligible prepaid wireless transactions. The E911 Surcharge rate is $0.51 per retail transaction, while the retailer may retain $0.02; the schedule uses $0.49 to compute the total entered on line 6c.\"},{\"question\":\"What penalties and interest apply for late filing or late payment?\",\"answer\":\"A 10% penalty applies for failure to timely file if filed after the original due date and at least 90% of the correct tax was not paid by the original due date. A 5% penalty applies for failure to timely pay if at least 90% of the correct tax was not paid. Interest accrues on unpaid tax from the due date and cannot be waived.\"}]","Iowa Retailer’s Use Tax and Surcharge Return - Return Instructions | PDF",1789821546]