eFile & Pay - Consumer's Use Tax
With a Consumer's Use Tax Permit
This information is for businesses with an active Iowa Consumer's Use tax permit.
Without a Consumer's Use Tax Permit
This information is for individuals and businesses filing once or occasionally without a Consumer's Use tax permit
This Consumer's Use Tax applies to individuals and businesses that:
1. Do not have an Iowa Consumer's Use tax permit, or have a permit that has expired.
2. Made purchases for use in Iowa, but did not pay sales tax on the purchases. Examples
include online purchases, catalog or magazine orders, and TV purchases, among others.
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