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Sales, Retailer's Use, and Consumer's Use Taxes - How to Use eFile & Pay

  General Information about Iowa Sales and Use Taxes
Sales and Use Menu Instructions
Bulk Filer Information for Sales and Use Taxes

eFile & Pay

Sales Tax Return Instructions

Semi-Monthly/Monthly Return 
Quarterly Return
Amended Quarterly Return
Annual Return
Amended Annual Return
E911 Surcharge

Consumer's Use Tax Return Instructions

Quarterly Return 
Amended Quarterly Return  
Annual Return 
Amended Annual Return

Retailer's Use Tax Monthly Return Instructions

Monthly Return 
Quarterly Return
Amended Quarterly Return 
Annual Return
Amended Annual Return

Direct Pay Return Instructions

Semi-Monthly Return 
Quarterly Return 
Amended Quarterly Return

Schedule A Instructions

Hotel/Motel Auto Rental Construction Equipment


Bulk Sales/Use File Type (Iowa Sales/Use Tax)

This screen defines the file. It can be either a fixed length file or a delimited file. The available delimiters are comma, semi-colon, pipe or tab.

Please contact the Department for:  

  • Bulk Quarterly/Annual File Layout (Iowa Sales Tax)
  • Bulk Consolidated Data Upload File Layout (Iowa Sales Tax)
  • Bulk Monthly/Semi-Monthly File Layout (Iowa Sales Tax)
  • Bulk Single Data Upload File Layout (Iowa Sales Tax)
  • Bulk Quarterly/Annual File Layout (Iowa Retailer's Use Tax)
  • Bulk Monthly/Semi-Monthly File Layout (Iowa Retailer's Use Tax)
  • Bulk Quarterly/Annual File Layout (Iowa Consumer's Use Tax)

Bulk File Upload (Iowa Sales/Use Tax)

  • Select the tax type and period for the file you wish to upload.
  • Provide File details (fixed length or delimited). Delimited is recommended.
  • Format the file layout screen by selecting the fields used within the file itself.
  • Upload the bulk file.
Bulk Processing (Iowa Sales/Use Tax)

This screen shows you the status of your upload.

File Preview (Iowa Sales/Use Tax)

Performs basic edits on the first 10 records in the file. It will assist in determining that the file's field sequence is the same as what was defined and that the fields are formatted properly. The file is not "submitted" at this point and can be pulled back, corrected and uploaded again. The goal is to receive the message "Record is Valid" so that you know your file is capable of being transmitted.

View Results (Iowa Sales/Use Tax)

Once the file is submitted, any transactions with errors will be identified with error codes. Click on the error code to determine the cause of the error. All valid transactions will be considered filed. Transactions with errors cannot be accepted until all errors are corrected. Although a transaction may be valid, it is not necessarily accurate. The most common reasons why a transaction might not be accurate are penalty/interest not calculated accurately or not calculated at all, and prior payments for the quarter not agreeing with the amount claimed on the quarterly return.

Important: Each valid transaction will be provided with a unique 10-digit confirmation number. The confirmation numbers can be viewed and saved on the View Results screen. There will be no other acknowledgement sent.

Important: The complete file results must be saved when received if desired for future reference. There is no option to view results of previous job submissions after leaving the DWI Results screen.

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Lodging Schedule Instructions

When bulk filing the lodging schedule, a jurisdiction ID must be used for each jurisdiction (city or unincorporated county) in which sales of lodging took place. Use Lodging Jurisdiction IDs to find the correct ID.
 

General Information about Iowa Sales/Use Tax

Tax Rates 
The state sales tax rate and the use tax rate are the same. The rates are 6%. In addition, local option sales tax may apply to part or all of a business' sales.

Sales Tax 
All sales of tangible personal property and specified digital products in Iowa are subject to sales tax unless exempted by state law. Sales of services are exempt from Iowa sales tax unless taxed by state law.

For an explanation of the types of businesses required to have an Iowa sales tax permit, see the Department's Permit Requirements

The retailer must add the tax to the sales price of the tangible personal property, specified digital products, or services and collect the tax from the purchaser. The retailer cannot in any way indicate that the sales tax is being "absorbed." A retailer may include the tax in the price, which is typically done, but not limited to, when selling alcoholic beverages and admissions to movie theaters and sporting events. When this happens, the retailer must post a notice or make a statement on the invoice that the purchase price includes the sales tax.

Use Tax 
The use tax is complementary to the sales tax. The general rule is when the sale of a product would be subject to tax, but a retailer is not required to collect Iowa sales on the transaction, the product is subject to use tax when used in Iowa. 

Examples: 

  • The item was purchased out of state but brought into Iowa for use.
  • The item was sold by a remote seller that is not yet required to collect Iowa sales tax.

Two types of use tax are recognized by the State of Iowa: retailer's use tax and consumer's use tax. The difference between the two is who is initially responsible for remitting the tax.

Retailer's Use Tax 
Out-of-state retailers who do not have "nexus" in Iowa and make sales of tangible personal property, specified digital products, or taxable services in Iowa may obtain a retailer's use tax permit. The permit is free of charge.

For more information on when out-of-state sellers must collect Iowa sales tax, see the Department's remote seller guidance. 

Consumer's Use Tax 
Persons regularly purchasing taxable tangible personal property, specified digital products, or services for their own use in Iowa from an out-of-state source not collecting Iowa sales tax must register with the Department to remit consumer's use tax.

Occasionally, a business will make a purchase for its own use and owe Iowa consumer's use tax. The business can report the purchase and pay the tax due on its quarterly sales tax return on Line 2 "goods consumed" instead of separately registering for consumer's use tax.

Local Option Sales Tax
In addition to the state sales tax, local jurisdictions may impose a 1% local option sales tax. View the Iowa Local Option Tax Information page for more details. 

Hotel/Motel Tax 

Certain cities and counties in Iowa have adopted a Hotel/Motel Tax which is assessed on the renting of rooms in any hotel, motel, inn, public lodging house, rooming house, tourist court, mobile home or in any place where sleeping accommodations are furnished to transient guests for rent. These rentals are also subject to the state 5% excise tax.

Local option sales tax does not apply to room rental, whether or not the rental is subject to hotel/motel tax.

The rate of local Hotel/Motel Tax can range from 1 to 7%. For more information, please read our hotel/motel informationCheck here for the current rates. (Excel)

Automobile Rental Tax 
In addition to the state sales tax and local option tax (if applicable), the lease or rental of automobiles is subject to a car rental tax of 5%. This applies to vehicles designed to carry nine or fewer passengers. It does not apply to delivery trucks designed to carry cargo or to motorcycles or motorized bicycles.

The lessor must be a person regularly engaged in the business of renting automobiles. The vehicle must be held for rental at least 120 days; the rental period must be 60 days or less. Vehicles that meet these requirements are not subject to the motor vehicle use tax.

Exemption Certificates 
A sales tax permit is not a license to make tax-free purchases.

Sales tax is not paid if the goods or services purchased are used in processing or intended for resale. Anyone who claims a sales tax exemption at the point of sale must provide sellers with exemption certificates.

Exemption certificates provided by the Department or by the seller may be used, as long as the certificate contains the following information: the seller's name, the buyer's name and address, the buyer's nature of business (wholesaler, retailer, manufacturer, lessor, other) the buyer's type of business (food manufacturer, television sales, etc.), the reason for purchasing tax exempt (resale or processing, sale to the government, leasing, etc.), a general description of the purchased product(s), and the buyer's state sales tax permit number if the buyer is a retailer.

Exemption certificates must be signed and dated by the purchaser and retained by the seller as evidence that an exempt transaction took place.

The seller is not required to accept an exemption certificate and must use good faith and common sense in determining whether or not an exemption certificate should be accepted. For example, if the owner of a pizza restaurant purchases a television set, the seller should know that the buyer will not be reselling it and should not accept an exemption certificate from the buyer. The same logic applies if the restaurant owner is purchasing tableware for the restaurant. The tableware will not be resold; it will be used in the course of business and is, therefore, subject to the sales tax.

For more information, view the Exemption Certificate.

Obtaining a Permit

Learn about the types of permits and how to obtain a permit on the Business Permit Registration page. 

Direct Pay Permit 
Qualified purchasers, users, and consumers of tangible personal property or enumerated services may remit the tax directly to the Department. To qualify for a Direct Pay Permit, both of the following criteria must be met:

  1. The applicant must be a purchaser, user, or consumer of tangible personal property or enumerated services, and
  2. The applicant must have an accrual of sales and use tax liability on consumed goods of $4,000 in a semimonthly period.

Learn more or apply for a permit

Effective Dates 
Once issued, a tax permit is effective until it is canceled by the retailer or revoked by the Department.

Business Location 
A sales tax permit must be obtained for each business location in Iowa. A business owner who changes location in the same county does not need a new permit but should notify the Department of the change in address. If the location is in a different county, the owner must cancel the old permit and apply for a new permit. The owner may apply online.

A new permit is not required when a mailing address changes; the permit holder should, however, notify the Department. Changes to permit information can be made online.

Changing Ownership 
If the owner or type of ownership changes, the tax permit must be canceled by notifying the Department. For example, if ownership of a business changes from a sole proprietor to a partnership, the current permit must be canceled and application for a new permit must be made. The permit is not transferable from one owner to another.

Consolidated Returns 
If a business has two or more Iowa locations and, therefore, two or more sales tax permits, it may request to file a consolidated return by completing an Iowa Business Tax Registration form. If the business already has a consolidated permit, it may add a new location online.

Return Filing 
A retailer is assigned a filing period based on the estimated amount of tax to be collected. Local option tax collections should not be included in the amount used to determine which filing status should be used.

If tax collections increase or decrease substantially over multiple filing periods, a change of filing frequency may be necessary. Retailers should make a filing frequency change request online if a change in filing frequency is needed. Returns must be filed as usual until the filing frequency is changed.

Retailers who do not have taxable sales during a filing period must file timely returns.

If a due date falls on a Saturday, Sunday, or holiday, the taxpayer has until the following working day to submit the return and payment to the Department.

Sales Tax Filing Frequencies and Return Due Dates

Consumer's Use Tax Filing Frequencies and Return Due Dates

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Sales/Use Tax Menu Instructions

The options displayed correspond to the periods for which the Department shows this entity being eligible to file. If you believe you need to file for a period that is not shown, please contact the Department at the phone numbers or email address provided at the bottom of the screen.  

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Negative Amounts

If a negative amount needs to be entered on a particular line, please place a minus sign ( - ) in front of that amount on the line. NOTE: Negative amounts are not allowed as entries in most areas of the eFile & Pay system.  

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Semi-Monthly/Monthly Return Instructions for Filing (Iowa Sales Tax)

Line 1: 6% State Sales Tax - Enter the total amount of 6% Iowa state sales tax for this filing period.

  • For car rentals, include the 5% excise tax in addition to the state sales tax.
  • For sales of room rentals or sales of certain construction equipment, include the 5% excise tax charged in lieu of the state sales tax.

Line 2: Local Option Tax - Enter the total amount of local option sales tax for this filing period.

This will be the total amount of tax you charged for sales into all counties. You will be asked to complete a separate schedule showing the amount of sales by county on the quarterly return.

Line 3: Deposit Amount - The total of the amounts on Lines 1 and 2. This will be automatically calculated by the system.

Line 4: Penalty - Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 5: Interest - Automatically calculated by the system.

 Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 6: Total Amount Due - The total of Lines 3, 4, and 5. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.  

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Quarterly Return Instructions for Filing (Iowa Sales Tax)

Are you an energy utility company? If so, please read this letter.

Line 1: 
Gross Sales This Quarter - 
Enter the correct total gross sales for the entire quarter. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Quarter 
- Enter the total amount of goods consumed for the entire quarter.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead used yourself. The amount to report is the original cost paid by you to your supplier for those items.

Example: A hair salon purchases bottles of shampoo to be sold out of a display case. The salon did not pay tax to its supplier since it intended to directly resell the shampoo. A bottle was taken out of that resale inventory for use by the salon. The bottle that was used is goods consumed and the salon must report the price it paid to its supplier on this line.

You are also allowed to include on this line occasional taxable purchases that you make where sales tax is not collected by your supplier. Normally these purchases would be reported on a consumer's use tax return.

Line 3: 
Total 
- The amount on Line 1 plus the amount on Line 2. This will be automatically calculated by the system.

Line 4: 
Exemptions This Quarter 
- Enter the total amount of exemptions for the entire quarter. Exemptions are sales made by you on which tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.
 

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.
 

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)
 

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government) 
Any exempt sales made during the quarter that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Sales Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A 
- This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 6d: 

Total from Schedule A - This line is displayed only if you are registered for Hotel/Motel Tax or Automobile Rental tax. Those filers were presented with Schedule A at the start of this section. The amount shown on this line is the total tax calculated on that Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the amount of any sales tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date?

You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Consolidated Filers Only: If you are filing a consolidated return for multiple locations, you will be presented with a schedule to complete showing details by location. You may file this detail by uploading a file or by entering the information online. Please click on the option you would like to use and then click on the continue button. Those entering the consolidated schedule information online will be automatically taken to the schedule, which will be completed prior to the return itself. The information on the completed schedule will be inserted by the system on the appropriate lines of the return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Quarterly Return Instructions for Filing (Iowa Sales Tax)

Line 1: 
Gross Sales This Quarter - 
Enter the correct total gross sales for the entire quarter. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Quarter 
- Enter the correct total amount of goods consumed for the entire quarter.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead were used by you. The amount to report is the original cost paid by you to your supplier for those items. View an example

You are also allowed to include on this line occasional taxable purchases that you make where sales tax is not collected by your supplier. Normally these purchases would be reported on a consumer's use tax return.

Line 3: 
Total 
- The amount on Line 1 plus the amount on Line 2. This will be automatically calculated by the system.

Line 4: 
Exemptions This Quarter 
- Enter the correct total amount of exemptions for the entire quarter. Exemptions are sales made by you on which tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.
 

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.
 

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)
 

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the quarter that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Sales Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
-

This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A -
 This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 6d: 

Total from Schedule A - This line is displayed only if you are registered for Hotel/Motel Tax or Automobile Rental tax. Those filers were presented with Schedule A at the start of this section. The amount shown on this line is the total tax calculated on that Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the correct amount of any sales tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Depending on the specific circumstances of the filing of the original return, you may or may not owe a penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of the return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.

Consolidated Filers Only: If you are filing a consolidated return for multiple locations, you will be presented with a schedule to complete showing details by location. You may file this detail by uploading a file or by entering the information online. Please click on the option you would like to use and then click on the continue button. Those entering the consolidated schedule information online will be automatically taken to the schedule, which will be completed prior to the return itself. The information on the completed schedule will be inserted by the system on the appropriate lines of the return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Annual Return Instructions for Filing (Iowa Sales Tax)

Line 1: 
Gross Sales This Year 
- Enter the correct total gross sales for the entire year. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Year 
- Enter the total amount of goods consumed for the entire year.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead were used by you. The amount to report is the original cost paid by you to your supplier for those items. View an example

You are also allowed to include on this line occasional taxable purchases that you make where sales tax is not collected by your supplier. Normally these purchases would be reported on a consumer's use tax return.

Line 3: 
Total 
- The amount on Line 1 plus the amount on Line 2. This will be automatically calculated by the system.

Line 4: 
Exemptions This Year 
- Enter the total amount of exemptions for the entire year. Exemptions are sales made by you on which tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government) 
Any exempt sales made during the year that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Sales Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
-

This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A 
- This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 6d: 

Total from Schedule A - This line is displayed only if you are registered for Hotel/Motel Tax or Automobile Rental tax. Those filers were presented with Schedule A at the start of this section. The amount shown on this line is the total tax calculated on that Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the amount of any sales tax already deposited for the year or the amount of any overpayment on a previous return that you chose to carry forward to this year. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this year. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Consolidated Filers Only: If you are filing a consolidated return for multiple locations, you will be presented with a schedule to complete showing details by location. You may file this detail by uploading a file or by entering the information online. Please click on the option you would like to use and then click on the continue button. Those entering the consolidated schedule information online will be automatically taken to the schedule, which will be completed prior to the return itself. The information on the completed schedule will be inserted by the system on the appropriate lines of the return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Annual Return Instructions for Filing (Iowa Sales Tax)

Line 1: 
Gross Sales This Year 
- Enter the correct total gross sales for the entire year. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Year 
- Enter the correct total amount of goods consumed for the entire year.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead were used by you. The amount to report is the original cost paid by you to your supplier for those items. View an example

You are also allowed to include on this line occasional taxable purchases that you make where sales tax is not collected by your supplier. Normally these purchases would be reported on a consumer's use tax return.

Line 3: 
Total 
- The amount on Line 1 plus the amount on Line 2. This will be automatically calculated by the system.

Line 4: 
Exemptions This Year 
- Enter the correct total amount of exemptions for the entire year. Exemptions are sales made by you on which tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.
 

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.
 

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)
 

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the year that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Sales Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option Tax and Sales Entry Schedule.

Click on the LOCAL OPTION/ SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A
 - This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 6d: 

Total from Schedule A - This line is displayed only if you are registered for Hotel/Motel Tax or Automobile Rental tax. Those filers were presented with Schedule A at the start of this section. The amount shown on this line is the total tax calculated on that Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the amount of any sales tax already deposited for the year or the amount of any overpayment on a previous return that you chose to carry forward to this year. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this year. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Consolidated Filers Only: If you are filing a consolidated return for multiple locations, you will be presented with a schedule to complete showing details by location. You may file this detail by uploading a file or by entering the information online. Please click on the option you would like to use and then click on the continue button. Those entering the consolidated schedule information online will be automatically taken to the schedule, which will be completed prior to the return itself. The information on the completed schedule will be inserted by the system on the appropriate lines of the return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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E911 Surcharge Schedule

a.      Enter the amount of retail transactions of prepaid wireless telecommunications services such as prepaid phone cards and prepaid telecommunication services. 

b.      The rate is fixed at $.49 per transactions.  The retailer collects $.51 per transaction, keeps $.02 per transaction, and reports $.49 per transaction.

c.      This line will calculate automatically (number of transactions multiplied by $.49)

Monthly Return Instructions for Filing (Iowa Retailer's Use Tax)

Line 1: 
6% State Tax 
- Enter the total amount of 6% Iowa state tax for this month. Also include the 5% excise tax charged in lieu of the state sales tax on any sales of certain construction equipment.

Line 2: 
Local Option Tax 
- Enter the total amount of any local option tax for this month.

This will be the total amount of tax you charged for sales into all counties. You will be asked to complete a separate schedule showing the amount of sales by county on the quarterly return.

Line 3: 
Deposit Amount 
- The total of the amounts on Lines 1 and 2. This will be automatically calculated by the system.

Line 4: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 5: 
Interest - 
Automatically calculated by the system.

 Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 6: 
Total Amount Due - 
The total of Lines 3, 4, and 5. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Quarterly Return Instructions for Filing (Iowa Retailer's Use Tax)

Line 1: 
Gross Sales This Quarter 
- Enter the correct total gross sales for the entire quarter. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Quarter 
- Enter the total amount of goods consumed in Iowa for the entire quarter.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead used yourself. The amount to report is the original cost paid by you to your supplier for those items.

Example: A retailer of vehicle repair parts is delivering a truckload of those parts to a customer in Iowa. Since the retailer intends to resell the parts, tax was not paid to the supplier. While in Iowa, the delivery truck breaks down. The driver uses one of the parts being delivered to repair the truck. The part that was used is goods consumed. The retailer must report the price paid to the supplier on Line 2.

You are also allowed to include on this line taxable purchases that you make where Iowa tax is not properly collected by your supplier.

Line 3: 
Total 
- The total of the amounts on Line 1 plus Line 2. This will be automatically populated by the system.

Line 4:
Exemptions This Quarter 
- Enter the total amount of exemptions for the entire quarter. Exemptions are sales made by you on which Iowa tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the quarter that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A - 
This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the amount of any tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Quarterly Return Instructions for Filing (Iowa Retailer's Use Tax)

Line 1: 
Gross Sales This Quarter 
- Enter the correct total gross sales for the entire quarter. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Quarter 
- Enter the correct total amount of goods consumed in Iowa for the entire quarter. Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead used yourself. The amount to report is the original cost paid by you to your supplier for those items.

Example: A retailer of vehicle repair parts is delivering a truckload of those parts to a customer in Iowa. Since the retailer intends to resell the parts, tax was not paid to the supplier. While in Iowa, the delivery truck breaks down. The driver uses one of the parts being delivered to repair the truck. The part that was used is goods consumed. The retailer must report the price paid to the supplier on Line 2.

You are also allowed to include on this line taxable purchases that you make where Iowa tax is not properly collected by your supplier.

Line 3: 
Total 
- The total of the amounts on Line 1 plus Line 2. This will be automatically populated by the system.

Line 4: 
Exemptions This Quarter 
- Enter the correct total amount of exemptions for the entire quarter. Exemptions are sales made by you on which Iowa tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the quarter that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A - 
This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the correct amount of any tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Annual Return Instructions for Filing (Iowa Retailer's Use Tax)

Line 1: 
Gross Sales This Year 
- Enter the correct total gross sales for the entire year. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Year 
- Enter the total amount of goods consumed in Iowa for the entire year. Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead used yourself. The amount to report is the original cost paid by you to your supplier for those items.

Example: A retailer of vehicle repair parts is delivering a truckload of those parts to a customer in Iowa. Since the retailer intends to resell the parts, tax was not paid to the supplier. While in Iowa, the delivery truck breaks down. The driver uses one of the parts being delivered to repair the truck. The part that was used is goods consumed. The retailer must report the price paid to the supplier on Line 2.

You are also allowed to include on this line taxable purchases that you make where Iowa tax is not properly collected by your supplier.

Line 3: 
Total 
- The total of the amounts on Line 1 plus Line 2. This will be automatically populated by the system.

Line 4: 
Exemptions This Year 
- Enter the total amount of exemptions for the entire year. Exemptions are sales made by you on which Iowa tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the year that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 6b to complete the schedule showing sales by county.

Line 6c: 
Total from Schedule A - 
This line is displayed only if you report room rentals, auto rentals, or sales of certain construction equipment. The amount shown is the total tax calculated on the Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the amount of any tax already deposited for the year or the amount of any overpayment on a previous return that you chose to carry forward to this year. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this year. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12:
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Annual Return Instructions for Filing (Iowa Retailer's Use Tax)

Line 1: 
Gross Sales This Year 
- Enter the correct total gross sales for the entire year. Do not include sales subject only to state excise tax (room rentals, sales of certain construction equipment, and sales subject to the water service excise tax). Do not include the sales tax charged on this line.

Line 2: 
Goods Consumed This Year 
- Enter the correct total amount of goods consumed in Iowa for the entire year.

Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead used yourself. The amount to report is the original cost paid by you to your supplier for those items.

Example: A retailer of vehicle repair parts is delivering a truckload of those parts to a customer in Iowa. Since the retailer intends to resell the parts, tax was not paid to the supplier. While in Iowa, the delivery truck breaks down. The driver uses one of the parts being delivered to repair the truck. The part that was used is goods consumed. The retailer must report the price paid to the supplier on Line 2.

You are also allowed to include on this line taxable purchases that you make where Iowa tax is not properly collected by your supplier.

Line 3: 
Total 
- The total of the amounts on Line 1 plus Line 2. This will be automatically populated by the system.

Line 4: 
Exemptions This Year 
- Enter the correct total amount of exemptions for the entire year. Exemptions are sales made by you on which Iowa tax was not required to be charged.

a. Interstate Commerce 
Sales made 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. This does not include sales to contractors who are eligible to purchase items tax free because they have a special "exempt entity" exemption certificate for a project with an exempt entity. These exempt sales will be shown in the "Other" category below.

c. Industrial Machinery, Equipment and Computers 
Sales of exempt industrial machinery, equipment and computers. This includes qualifying items used directly and primarily in a manufacturing process or computers used by a commercial enterprise.

d. Resale 
Sales of items that will be resold in their present form by the purchaser.

e. Processing 
Sales of items that will be incorporated into another item for resale by the purchaser.

f. Residential Utility 
Sales of metered gas, electricity, and fuel used as energy in residential dwellings. (You do not need to have exemption certificates to support this exemption.)

g. Sales Tax Holiday 
Sales of qualifying clothing and footwear during the annual sales tax holiday. (You do not need to have exemption certificates to support this exemption.) The annual tax holiday is the first Friday and Saturday in August.

h. Other (including Government)
Any exempt sales made during the year that do not fall into any of the previous categories.

Line 5: 
Taxable Amount 
- The amount on Line 3 minus the amount on Line 4. This will be automatically calculated by the system.

This is the amount of taxable sales calculated based on the amounts entered on the prior lines. If this is incorrect, please check the figures you entered above and correct as needed.

Line 6a: 
State Tax 
- 6% of the taxable amount on Line 5. This will be automatically calculated by the system.

Line 6b: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button above Line 6b to complete the local option schedule showing sales by county.

Line 6c: 
Total from Schedule A 
- This line is displayed only if you are reporting sales of certain construction equipment. The amount shown on this line is the total tax calculated on that Schedule A.

Line 7: 
Total Tax 
- The amount on Line 6a plus the amount(s) on Lines 6b and 6c (if applicable). This will be automatically calculated by the system.

Line 8: 
Deposits / Overpayment Credits 
- Enter the correct amount of any tax already deposited for the year or the amount of any overpayment on a previous return that you chose to carry forward to this year. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this year. NOTE: Deposits made within the last few weeks may not appear.

Line 9: 
Balance 
- The amount on Line 7 minus the amount on Line 8. This will be automatically calculated by the system.

Line 10: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 11: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 12: 
Total Amount Due - 
The total of Lines 9, 10, and 11. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Quarterly Return Instructions for Filing (Iowa Consumer's Use Tax)

Line 1: 
Total Taxable Purchases This Quarter 
- Enter the total amount of taxable purchases for the entire quarter. Taxable purchases include any items of tangible personal property or any taxable 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 incorporated into another item for resale.

Examples: The purchase of office supplies from an out-of-state mail order company; the purchase of artwork for the company office from an art gallery in another country; or office furniture purchased where the retailer did not collect tax.

Line 2: 
Consumer's Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 3 to complete the schedule showing sales by county.

NOTE: Purchases subject to consumer's use tax are not subject to local option tax. However, situations do sometimes arise where retailers do not properly charge the local option tax to their customers. Therefore, we have included this line on the consumer's use tax return to allow for payment of the local option tax in those situations.

Example: A person located in the 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 tax jurisdiction. The retailer charges the purchaser the state sales tax, but neglects to charge the additional local option tax. Since delivery was taken in the local option tax jurisdiction, the purchaser and the retailer are jointly liable for the unpaid local option tax to the Department. The purchaser can report the local option tax on line 3.

Line 4: 
Total Tax - 
The total of the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Line 5: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 6: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 6a: 
Total from Schedule A

Line 7: 
Total Amount Due - 
The total of Lines 4, 5, and 6. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 8: 

Total Amount Due - The total of Lines 5, 6, and 7. Automatically calculated by the system.

Please note:  The amount calculated on line 8 will be the correct total due based upon the corrected figures entered on the amended return.  It will not reflect any payment(s) already made with the original return. This should be taken into consideration when determining what, if any, amount should be paid with the amended return.  

Calculate 

Click this button to complete the calculation of the return based on the information you entered.

Continue 

Click on the continue button to move to the next screen.

Back 

Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Quarterly Return Instructions for Filing (Iowa Consumer's Use Tax)

Line 1: 
Total Taxable Purchases This Quarter 
- Enter the correct total amount of taxable purchases for the entire quarter. Taxable purchases include any items of tangible personal property or any taxable 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 incorporated into another item for resale.

Examples: The purchase of office supplies from an out-of-state mail order company; the purchase of artwork for the company office from an art gallery in another country; or office furniture purchased where the retailer did not collect tax.

Line 2: 
Consumer's Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 3 to complete the schedule showing sales by county.

Note: Purchases subject to use tax are not subject to local option tax. However, situations do sometimes arise where retailers do not properly charge the local option tax to their customers. Therefore, we have included this line on the consumer's use tax return to allow for payment of the local option tax in those situations.

Example: A person located in the 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 tax jurisdiction. The retailer charges the purchaser the state sales tax, but neglects to charge the additional local option tax. Since delivery was taken in the local option tax jurisdiction, the purchaser and the retailer are jointly liable for the unpaid local option tax to the Department. The purchaser can report the local option tax on line 3.

Line 4: 
Total Tax - 
The total of the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Line 5: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 6: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 6a: 
Total from Schedule A

Line 7: 
Total Amount Due - 
The total of Lines 4, 5 and 6. Automatically calculated by the system.

Please note: The amount calculated on line 7 will be the correct total due based upon the corrected figures entered on the amended return. It will not reflect any payment(s) already made with the original return. This should be taken into consideration when determining what, if any, amount should be paid with the amended return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 8: 

Total Amount Due - The total of Lines 5, 6, and 7. Automatically calculated by the system.

Please note:  The amount calculated on line 8 will be the correct total due based upon the corrected figures entered on the amended return.  It will not reflect any payment(s) already made with the original return. This should be taken into consideration when determining what, if any, amount should be paid with the amended return.  

Calculate 

Click this button to complete the calculation of the return based on the information you entered.

Continue 

Click on the continue button to move to the next screen.

Back 

Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Annual Return Instructions for Filing (Iowa Consumer's Use Tax)

Line 1: 
Total Taxable Purchases This Year 
- Enter the total amount of taxable purchases for the entire year. Taxable purchases include any items of tangible personal property or any taxable 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 incorporated into another item for resale.

Examples: The purchase of office supplies from an out-of-state mail order company; the purchase of artwork for the company office from an art gallery in another country; or office furniture purchased where the retailer did not collect tax.

Line 2: 
Consumer's Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 3 to complete the schedule showing sales by county.

Note: Purchases subject to use tax are not subject to local option tax. However, situations do sometimes arise where retailers do not properly charge the local option tax to their customers. Therefore, we have included this line on the consumer's use tax return to allow for payment of the local option tax in those situations.

Example: A person located in the 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 tax jurisdiction. The retailer charges the purchaser the state sales tax, but neglects to charge the additional local option tax. Since delivery was taken in the local option tax jurisdiction, the purchaser and the retailer are jointly liable for the unpaid local option tax to the Department. The purchaser can report the local option tax on line 3.

Line 4: 
Total Tax - 
The total of the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Line 5: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 6: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 7: 
Total Amount Due - 
The total of Lines 4, 5, and 6. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 8: 

Total Amount Due - The total of Lines 5, 6, and 7. Automatically calculated by the system.

Please note:  The amount calculated on line 8 will be the correct total due based upon the corrected figures entered on the amended return.  It will not reflect any payment(s) already made with the original return. This should be taken into consideration when determining what, if any, amount should be paid with the amended return.  

Calculate 

Click this button to complete the calculation of the return based on the information you entered.

Continue 

Click on the continue button to move to the next screen.

Back

Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Annual Return Instructions for Filing (Iowa Consumer's Use Tax)

Line 1: 
Total Taxable Purchases This Year 
- Enter the correct total amount of taxable purchases for the entire year. Taxable purchases include any items of tangible personal property or any taxable 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 incorporated into another item for resale.

Examples: The purchase of office supplies from an out-of-state mail order company; the purchase of artwork for the company office from an art gallery in another country; or office furniture purchased where the retailer did not collect tax.

Line 2: 
Consumer's Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION/ SALES ENTRY SCHEDULE button located above Line 3 to complete the schedule showing sales by county.

NOTE: Purchases subject to use tax are not subject to local option tax. However, situations do sometimes arise where retailers do not properly charge the local option tax to their customers. Therefore, we have included this line on the consumer's use tax return to allow for payment of the local option tax in those situations.

Example: A person located in the 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 tax jurisdiction. The retailer charges the purchaser the state sales tax, but neglects to charge the additional local option tax. Since delivery was taken in the local option tax jurisdiction, the purchaser and the retailer are jointly liable for the unpaid local option tax to the Department. The purchaser can report the local option tax on line 3.

Line 4: 
Total Tax - 
The total of the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Line 5: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 6: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 7: 
Total Amount Due
 - The total of Lines 4, 5, and 6. Automatically calculated by the system.

Please note:  The amount calculated on Line 7 will be the correct total due based upon the corrected figures entered on the amended return.  It will not reflect any payment(s) already made with the original return.  This should be taken into consideration when determining what, if any, amount should be paid with the amended return.

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 8: 
Total Amount Due - 
The total of Lines 5, 6, and 7. Automatically calculated by the system.

Please note:  The amount calculated on line 8 will be the correct total due based upon the corrected figures entered on the amended return.  It will not reflect any payment(s) already made with the original return.  This should be taken into consideration when determining what, if any, amount should be paid with the amended return. 

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Semi-Monthly Return Instructions for Filing (Iowa Direct Pay)

Line 1: 
6% State Sales/Use Tax 
- Enter the total amount of 6% Iowa state sales/use tax for this filing period.

NOTE: This return is used by companies who have chosen to file using the Direct Pay method and have received approval from the Department to do so. For more information on who is eligible and the application process, contact the Department or visit this page.

Line 2: 
Local Option Tax 
- Enter the total amount of any local option sales tax for this filing period.

This will be the total amount of tax for all counties. You will be asked to complete a separate schedule showing the amount by county on the quarterly return.

Line 3: 
Deposit Amount 
- The total of the amounts on Lines 1 and 2. This will be automatically calculated by the system.

Line 4: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 5: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 6: 
Total Amount Due - 
The total of Lines 3, 4, and 5. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

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Quarterly Return Instructions for Filing (Iowa Direct Pay)

Line 1: 
Total Taxable Purchases - 
Enter the total amount of purchases - for the entire quarter - of tangible personal property and taxable 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.

NOTE: This return is used by companies who have chosen to file using the Direct Pay method and have received approval from the Department to do so. For more information on who is eligible and the application process, contact the Department or visit this page.

Line 2: 
Sales/Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically populated by the system after you complete the Local Option and Sales Entry Schedule.

Click on the LOCAL OPTION / SALES ENTRY SCHEDULE button located above Line 3 to complete the schedule showing sales by county.

NOTE: A direct pay permit holder located in a local option tax jurisdiction is required to remit local option tax if delivery of the goods or performance of the service occurred in a local option area.

Line 4: 
Total Tax - 
The total of the amounts on Lines 2 and 3. 
This will be automatically calculated by the system.

Line 5: 
Deposits and Overpayment Credits 
- Enter the amount of any tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter.

Line 6: 
Balance - 
The amount on Line 4 minus the amount on Line 5. This will be automatically calculated by the system.

Line 7: 
Penalty 
- Automatically calculated by the system. Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 8: 
Interest - 
Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 9:
Total Amount Due - 
The total of Lines 6, 7, and 8. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 10: 

Total Amount Due - The total of Lines 7, 8, and 9. Automatically calculated by the system.  

Calculate 

Click this button to complete the calculation of the return based on the information you entered.

Continue 

Click on the continue button to move to the next screen.

Back 

Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Amended Quarterly Return Instructions for Filing (Iowa Direct Pay)

Line 1: 
Total Taxable Purchases - 
Enter the correct total amount of purchases - for the entire quarter - of tangible personal property and taxable 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.

NOTE: This return is used by companies who have chosen to file using the Direct Pay method and have received approval from the Department to do so. For more information on who is eligible and the application process, contact the Department or visit this page.

Line 2: 
Sales/Use Tax 
- 6% of the amount on Line 1. This will be automatically calculated by the system.

Line 3: 
Total Local Option Tax 
- This will be automatically Populated by the system after you complete the Local Option Tax and Sales Entry Schedule.

Click on the LOCAL OPTION/ SALES ENTRY SCREEN button located above Line 3 to complete the local option schedule showing purchases by county.

NOTE: A direct pay permit holder located in a local option tax jurisdiction is required to remit local option tax if delivery of the goods or performance of the service occurred in a local option area.

Line 4: 
Total Tax 
- The total of the amounts on Lines 2 and 3. This will be automatically calculated by the system.

Line 5: 
Deposits / Overpayment Credits 
- Enter the correct amount of any tax already deposited for the quarter or the amount of any overpayment on a previous return that you chose to carry forward to this quarter. Do not include any penalty and/or interest paid. If none, enter zero.

Click on "View Deposit History" to see a record of deposits you have made for this quarter.

Line 6: 
Balance 
- The amount on Line 4 minus the amount on Line 5. This will be automatically calculated by the system.

Line 7: 
Penalty 
- Depending upon the specific circumstances of the filing of the original return, you may or may not owe penalty. If you owe additional tax, you can either calculate any penalty you think you might owe and enter it here, or the Department will calculate that amount and bill you.

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Line 8: 
Interest - Automatically calculated by the system.

Are you paying any amount of your tax after the due date? You owe interest on the amount due. Interest accrues on the unpaid tax from the due date of return. Any fraction of a month is considered as a whole month. Interest cannot be waived. The interest rate may change each year.

Line 9: 
Total Amount Due 
- The total of Lines 6, 7, and 8. Automatically calculated by the system.  

Calculate 
Click this button to complete the calculation of the return based on the information you entered.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

Line 10: 

Total Amount Due - The total of Lines 7, 8, and 9. Automatically calculated by the system.  

Calculate 

Click this button to complete the calculation of the return based on the information you entered.

Continue 

Click on the continue button to move to the next screen.

Back 

Click on the back button to return to the prior screen. NOTE: Clicking this button will erase all information entered and it will not be saved.

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Local Option Tax and Sales by County Selection Instructions for Filing (Iowa Sales/Use Tax)

This screen allows you to choose the Iowa county or counties in which sales must be reported for this period. Select all that apply.

For your convenience, the counties you choose will automatically be selected for you the next time you use this system. You may then change the counties selected if needed.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all new information entered and it will not be saved.

Select All 
Click on the select all button to report sales in all 99 counties.

Continue 
Click on the continue button to move to the next screen. 

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Local Option Tax and Sales Entry Screen Instructions for Filing (Iowa Sales/Use Tax)

For periods beginning July 1, 2008

Are you an energy utility company? If so, please read this letter.

The county or counties selected on the prior screen will be displayed for the entry of sale amounts.

The county name and number will be displayed in the left column.

The middle column will be used to enter all taxable sales subject to local option tax.

NOTE: The amount of the taxable sales per county is entered, not the amount of local option tax. You may notice that some entry boxes appear in a lighter shade. Those boxes indicate a county where local option tax was not imposed for the period you are filing. However, if you have collected local option tax for those areas, you must report it on this schedule.

The right-hand column will be used to enter sales by county to ensure proper distribution of funds to school districts.

NOTE: The total taxable amount per county is entered.

Calculate
Click this button to complete the calculation of the schedule based on the information you entered.

NOTE: If you have numerous entries to make, you will want to press CALCULATE every 15 minutes to save your entries.

Total Sales line: The system will automatically calculate the "Total Sales" figure for both columns.

Total Local Option Tax: Automatically calculated by the system.

Using the sales amount entered in the middle column, the system will automatically display the applicable local option tax rate and calculate the correct amount of local option tax due. The amount of local option tax calculated by the system will be automatically inserted on Line 6b of the return.

Continue
Click on the continue button to move to the next screen.

Back
Click on the back button to return to the prior screen.

NOTE: Clicking this button will erase all information entered and it will not be saved unless CALCULATE was pressed first.

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Schedule A Instructions for Filing (Iowa Sales Tax)

Hotel/Motel

Line a: 
Gross Receipts from Rentals 
- Enter the total gross receipts from the rental of hotel or motel rooms for this period.

Line b: 
Less Exemptions 
- Enter the total amount of exemptions for this period. Exemptions are room rentals on which Hotel/Motel Tax was not required to be charged. This amount includes sales made directly to and paid by the federal government and contracts for rental of any room to the same person for a period of more than 31 consecutive days.

Line c: 
Taxable Amount 
- The amount on Line a minus the amount on Line b. This will be automatically calculated by the system.

Line d: 
State Excise Tax Rate 
- This will be automatically entered by the system.

Line e: 
State Excise Tax Due 
- The amount on Line c multiplied by the rate on Line d. This will be automatically calculated by the system.

Line f:
Local Hotel/Motel Tax Rate 
- The Hotel/Motel Tax rate for your location. This will be automatically entered by the system.

Line g: 
Local Hotel/Motel Tax Due 
- The amount on Line c multiplied by the rate on Line f. This will be automatically calculated by the system.

Line h:
Total Tax Due - The amount of Lines e and g. This will be automatically calculated by the system.

Calculate 
Click this button to complete the calculation of the schedule based on the information you entered.

Note: The amount on Line h calculated by the system will be automatically inserted on Line 6c of the return.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

Auto Rental

Line a: 
Gross Receipts from Rentals 
- Enter the total gross receipts from auto rentals for this period.

Line b: 
Less Exemptions 
- Enter the total amount of exemptions for this period. Exemptions are auto rentals on which Automobile Rental Tax was not required to be charged. This amount includes sales made directly to and paid by exempt entities and rental of any automobile to the same person for more than 60 consecutive days.

Line c: 
Taxable Amount 
- The amount on Line a minus the amount on Line b. This will be automatically calculated by the system.

Line d: 
Tax Rate 
- The Automobile Rental Tax rate. This will be automatically entered by the system.

Line e: 
Tax Due 
- The amount on Line c multiplied by the rate on Line d. This will be automatically calculated by the system.

Calculate 
Click this button to complete the calculation of the schedule based on the information you entered.

Note: The amount on Line e calculated by the system will be automatically inserted on Line 6c of the return.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

Sales of Certain Construction Equipment

Line a: 
Gross Receipts from sales subject to State Excise Tax 
- Enter the total gross receipts from the sales (or purchases without tax) of construction equipment subject to the State Excise Tax. (Do not report these sales on Line 1 of the Sales/Use Tax return.)

Line b: 
Goods Consumed 
- Enter the total amount of exemptions for this period. Goods consumed are items you originally purchased tax free for direct resale or to be incorporated into a product for resale, but instead were used by you. The amount to report is the original cost paid by you to your supplier for those items.

You are also allowed to include on this line occasional taxable purchases that you make where sales tax is not collected by your supplier. Normally, these purchases would be reported on a consumer's use tax return.

Line c: 
Total 
- The amount of Lines a plus b. This will be automatically calculated by the system.

Line d: 
Less Exemptions 
- Enter the total amount of exemptions for this period. Exemptions are sales made by you on which tax was not required to be charged.

Line e: 
Taxable Amount 
- The amount on Line c minus Line d. This will be automatically calculated by the system.

Line f: 
Tax Rate 
- The State Excise Tax rate. This will be automatically entered by the system.

Line g: 
Total Tax Due 
- The amount on Line e multiplied by the rate on Line f. This will be automatically calculated by the system.

Calculate
Click this button to complete the calculation of the schedule based on the information you entered.

Note: The amount on Line g calculated by the system will be automatically inserted on Line 6c of the return.

Continue
Click on the continue button to move to the next screen.

Back
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

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Consolidated Select Screen Instructions for Filing (Iowa Sales Tax)

This screen displays the multiple locations for which our records indicate you are registered to file a consolidated sales tax return.

The permit numbers listed are those of each specific business location shown. They will not correspond to your consolidated sales tax permit number.

Back 
Click on the back button to return to the prior screen. 
NOTE: Clicking this button will erase all information entered and it will not be saved.

Add New Location 
Click on the add new location button to include a consolidated location not on the list shown.

Continue 
Click on the continue button to move to the next screen once the list is correct.

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Consolidated Select - New Location Screen Instructions for Filing (Iowa Sales Tax)

This screen allows you to include consolidated locations that did not appear on the original list displayed by the system.

If the Department has record of another business location under your Business eFile Number (BEN) that is not currently recognized as being part of the consolidated group, that location will be displayed below the original set of consolidated permits. If you wish to include this location as part of the consolidated filing, mark the box to the left of that permit number.

To update Department records to include an existing permit number in the consolidated group, complete the Request for Change, Correction or Cancellation of Tax Permit (pdf). This will associate that permit with the consolidated group for future filings.

If a location has not yet been issued a permit number, you may include that new location by selecting the county where it is situated on the final line of this screen. You may select only one county even if you have locations without permit numbers in multiple counties. Complete the Iowa Business Tax Registration Form(pdf) to apply for a new permit.

Back
Click on the back button to return to the prior screen.

NOTE: Clicking this button will erase all information entered and it will not be saved.

Continue 
Click on the continue button to move to the next screen once the list is complete.

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Consolidated Tax Entry Screen Instructions for Filing (Iowa Sales Tax)

The complete list of consolidated locations selected on the prior screen(s) will be displayed for the entry of location-by-location information.

Goods Consumed Not Assigned to a Specific Location - The first entry line may be used to report any goods consumed that cannot be attributed to an individual location. Since these will not be assigned to a specific location, the permit number shown is the consolidated permit number.

Information by Location - For each of the locations shown, there will be a line to report sales made at the state sales tax rate of 6% and sales made at the excise rate of 5%.

Gross Sales @ 6% - Enter the gross sales, goods consumed, and exemptions for this reporting period. An entry for gross sales is required for each location, even if zero. If an entry is not made for goods consumed or exemptions a zero will be automatically inserted by the system. Taxable amount and tax will be automatically calculated by the system.

Gross Sales @ 5% - Enter the total gross sales, goods consumed, and exemptions for this reporting period by permit number. An entry for gross sales is required for each location, even if zero. If an entry is not made for goods consumed or exemptions, a zero will be automatically inserted by the system. Taxable amount and tax will be automatically calculated by the system.

Total - The total of each column will be automatically calculated by the system. The 6% column totals will be automatically inserted on the appropriate lines of the Sales Tax Return. However, the amount on Line 6a of the return is calculated using Line 5 of the return and may not match the total of the Tax column on this screen due to rounding. The 5% column total will be automatically inserted into return Line 6c Total From Schedule A.

Calculate 
Click this button to complete the calculation of the schedule based on the information you entered.

NOTE: If you have numerous entries to make, you will want to press CALCULATE every 15 minutes to save your entries.

Continue 
Click on the continue button to move to the next screen.

Back 
Click on the back button to return to the prior screen.

NOTE: Clicking this button will erase all information entered and it will not be saved unless CALCULATE was pressed first.

<Prev / Next>
Click on these buttons to go to the previous or next consolidated tax entry screen.

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Payment Options and Information

Confirmation Number: If you are filing a return and making an ePayment in one transaction, one confirmation number will be issued after completion of the payment function in eFile & Pay. The same confirmation number will apply to both the return and payment.

Due Date: Payments must be made by 4 p.m. CT on the due date to be considered timely. Penalty and/or interest may be due when filing or paying late.

The following filers are required to make electronic payments:

  • LPG Dealers, Users, and Consolidated filers
  • Motor Fuel filers
  • Semi-monthly filers
  • Corporations who remit more than $20,000 a quarter in estimated tax
  • Businesses that have a Direct Pay Permit

Select a payment method:

ePay:

ePay is an electronic payment option available through the eFile & Pay system. ePay is free and is also known as direct debit, ACH Debit, and electronic check. The Department pays any fees for this service and no special registration is required. You control the payment date and the amount paid, and you determine if the payment should be taken from checking or savings. This option allows you the convenience of paying any balance due without writing and mailing a check.

Before making your payment through ePay, verify with your bank to see if they require Iowa Department of Revenue’s ePay Bank Filter (Company-ID). It is 1421590141. When you provide your bank this Bank Filter number, you authorize Iowa Department of Revenue to debit your account. Your bank may reject debits to your account if they are not provided the Department’s Bank Filter in advance.

To use ePay, you enter your bank routing number and your bank account number in the eFile & Pay system. If your bank account number has fewer than three digits, please insert zeros in front of the number.

For future payments, the system remembers your bank information. If it changes, you simply update your information.

Mail a Check or Money Order:

Not everyone qualifies to pay with a check or money order. 

To pay by check or money order: If you are paying with a check or money order, you must also remit a payment voucher along with your check or money order. The payment voucher can be printed after completion of your electronic return or from the website

Credit Card or ACH Credit: 
Credit Card:
 A link to the credit card site will be provided on the confirmation page. A convenience fee may be charged. Once your payment information is submitted, the transaction is complete.

ACH Credit: To submit a payment via ACH credit, contact your financial institution and provide these ACH Credit Payment Instructions

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ePay Screen Help

Checking or Savings: Choose the type of account you wish to use to make this payment.

Enter Payment Date: Enter the date the payment should be made. For example, a payment on January 30, 2019, would be entered 01/30/2019. Payment must be dated no later than the due date of the return.

Payments will be considered to have been made on this day if the payment information was entered before 4:00 p.m. Central Time. Payments entered after 4:00 p.m. will be considered made on the next business day. NOTE: If the date is on a weekend or holiday, payment will be treated as having been made on the next banking day. Please be aware your bank account may not show the deduction for a few days thereafter.

Amount: When a return is filed at the same time as the payment, the amount will be automatically calculated from the return. You can change the payment amount to an amount different than the total amount due on the return if you choose.

Note: If total Local Option Tax or School Local Option Tax is entered on a return as a negative number, the system is designed to automatically convert that amount to “zero” for purposes of calculating the remainder of the return. This could result in the Total Amount Due shown on the return and on the ePay screen being larger than intended. If such a situation occurs, please reduce the payment amount accordingly.

If you are making a payment only, please enter the amount you want to pay at this time. The amount must be greater than $0.99. Enter dollars and cents.

Bank Routing #: Enter the 9-digit routing number for your bank.

Bank Account #: Enter your bank account number. The number may be from 3 to 17 digits in length.

Use the “SAMPLE” button on the ePay information page to see an example of where to find routing and account numbers on a paper check.

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Verify ePay Information

This page allows you an opportunity to review your payment information before submitting the payment for processing.

Click on the “EDIT” button to go back to the ePay information page to make changes.

Click on the “SUBMIT” button to authorize the payment for processing and receive a confirmation number.

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Make a Payment

This page will allow you to make a payment for the permit and tax period selected. A return or deposit must have already been eFiled for the specific permit and tax period before you will be allowed to make a payment.

Tax Type: Select the type of tax you would like to make a payment for. Only those taxes for which you are registered with the Department will be displayed. Your access may be further limited to only certain registered taxes based on the authorization you have been given by your company’s administrator.

Permit Number: Enter the permit number you wish to make a payment for that corresponds to the tax type above. Do not enter dashes or spaces.

Withholding filers must enter all 12 digits of their permit; that is, the FEIN and Department-assigned 3-digit suffix. (Example: 421234567001)

Sales/Use, Motor Fuel or LPG filers must use their 9-digit permit. (Example: 177123456)

Period End Date: Enter the last day of the period for which you are making a payment. Do not enter the due date. For example, a period end of June 30, 2018, would be entered 06/30/2018. A return or deposit must be filed for the period before a payment can be made.

Back: Press back to return to the Main Menu.

Continue: Press continue after entering all data to proceed to the next step.

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Confirmation

The page will confirm that the return, deposit, and/or payment have been submitted to the Iowa Department of Revenue for processing.

Confirmation Information: 
This portion of the page confirms the submission of your transaction. A confirmation number, date and time, and User ID are presented. Retain this information for your records. The User ID identifies the individual that submitted the transaction for processing.

ePay Information:
This portion of the page recaps the method chosen to pay any balance due on the return or deposit. Only those individuals with authorization to submit a payment will see this portion of the page.

If you chose to mail a check, please include the payment voucher sent to you by the Iowa Department of Revenue. The payment voucher will ensure that the check is properly credited to your account. If you no longer have the voucher, please record your permit number, confirmation number and tax period that the payment is for in the memo portion of your check.

If you chose to pay by credit card, press the exit button for a link to continue this transaction.

If you chose to pay by ACH credit, contact your bank.

Return or deposit information:
This portion of the page recaps the data from the return or deposit filed. Only those individuals with authorization will see this portion of the page when a return or deposit is filed.

Main Menu: Press this button to return to the Main Menu.

Print: Press this button to print a copy of this page for your records.

Email: Press this button to have a copy of this page emailed to you. Emails will be sent to the contact email address if available unless the administrator has delegated this function to another user.

To add or verify your email address for future use, choose the “Change a Profile” link from the main menu.

Exit: Press this button to leave the eFile & Pay system.

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Cancel ePay

Payments can be canceled if they have not yet been sent to the bank for processing. The payment confirmation number and original confirmation date were provided on the confirmation page when the payment was submitted. Both the payment confirmation number and the original confirmation date are required to ensure the correct payment is canceled.

Payment Confirmation Number: Enter the original 10-digit confirmation number provided at the time the payment was submitted.

Original Confirmation Date: Enter the date the payment was entered on the eFile & Pay system.

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Verify ePay Cancellation:

This page allows you an opportunity to review your payment information before submitting it for cancellation.

Back: Pressing this button returns you to the Cancel ePay page to make corrections.

Cancel Payment: Pressing this button will proceed with the cancellation of the payment, provided it has not yet been submitted to your bank.

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ePay Cancellation Confirmation

The page will confirm the cancellation of your payment.

ePay Cancellation Confirmation Information: 
This portion of the page confirms the submission of your cancellation. A confirmation number, date and time, and User ID are presented. Retain this information for your records. The User ID identifies the individual that submitted the cancellation.

Canceled ePay Information:
This portion of the page recaps information related to the original payment.

Main Menu: Press this button to return to the Main Menu.

Print: Press this button to print a copy of this page for your records.

Email: Press this button to have a copy of this page emailed to you. Emails will be sent to the contact email address if available, unless the administrator has delegated this function to another user. To add or verify your email address, choose the “Change a Profile” link from the main menu.

Exit: Press this button to leave the eFile & Pay system.

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Prior-Year

If you had an overpayment on your prior-year Iowa income tax return and chose to apply it as a credit to your estimated tax, the amount is automatically posted on the Department's records as an estimated credit for the current year. However, this amount will not appear on the payment history which can be viewed on the eFile & Pay system. That payment history only shows payments made through eFile & Pay.

Amending estimate tax

If your income changes during the year, adjust the estimated tax for the remaining quarters accordingly. Use the Amended column of the Corporation Estimated Income Worksheet to calculate the revised estimated amount for the remainder of the year. An "amended" estimate is not allowed; however, you may make more than one payment for a particular estimated period.

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General Information about Payment of Tax Due shown on the Return

Due Dates

For calendar year filers, Individual and Corporation Income Tax returns are due on April 30 of the following year. Returns of fiscal year filers are due at the end of the fourth month following the end of the fiscal year.

In order to be considered a timely payment, the tax shown due on the return must also be paid by these dates.

Penalty

Learn more about how penalties are calculated

Penalties can be waived only under special circumstances. For more information see penalty exception provisions

Interest

Interest accrues on the unpaid tax at a rate prescribed by law from the original due date of the return until payment is received. Any portion of a month is considered a full month in calculating interest due on unpaid tax.

Automatic Extension of Time to File

All taxpayers who have paid 90% or more of their correct tax on or before the original due date of their return automatically have an additional six months in which to file their return and pay any additional tax due with no penalty.

Taxpayers who have not paid 90% or more of their correct tax on or before the original due date of their corporation income tax return are not allowed the six month additional period of time to file and would owe both penalty and interest on the additional tax due after the original due date of their return.

NOTE: Interest will accrue on any tax due after the original due date of the return.

For Assistance with eFile & Pay 

Available Monday through Friday, 8 am to 4:15 pm CT

Call: 515-281-8453

Email: idrefile@iowa.gov

If you request confidential tax information by email, copy the three questions below into your email and answer the questions. This will authorize the Department to transmit confidential information by email. We will respond to a request for confidential information only after your authorization is received.

  1. Do you authorize the Iowa Department of Revenue to email the confidential information you may request?
  2. To what email address do you want us to send confidential information?
  3. Do you acknowledge that email transmissions are not always secure?

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