Form 31-090 Rf02 - Iowa Sales Tax Quarterly Return - Hotel/motel And Automobile Rental
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Use this form to report address and name changes, cancel your permit, change
of making taxable sales:
your filing frequency, or request information on Electronic Funds Transfer (EFT).
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Mailing name and address
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frequency you are changing to
and the effective date:
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Registration Services
PO Box 10465
Des Moines IA 50306-0465.
Schedule A Instructions
SALES TAX QUARTERLY RETURN
IOWA
a. Hotel/Motel and Auto Rental: Gross receipts from rentals for the
Hotel/Motel and Automobile Rental
31-090
entire quarter. Do not include any tax collected on this line. If you
rf02a
have no rentals for the quarter, enter zero.
10/02
b. Hotel/Motel: This amount includes sales made directly to and paid
by the federal government and contracts for rental of any room to
IMPORTANT: You must file even if you had no sales or rental tax
the same person for a period of more than 31 consecutive days.
activity during the quarter. If you had no sales/rentals this quarter,
Auto Rental: This amount includes sales made directly to and
put zeroes on lines 1, 12, and a.
paid by exempt entities and rental of any automobile to the same
person for more than 60 consecutive days.
Schedule A
Hotel/Motel
Auto Rental
Total
a Gross Receipts from Rentals
b Exemptions
c Taxable Amount (subtract line b from line a)
d Tax Rate
X
X
. 0 5
e Tax Due (line c X line d)
f ......................................................................... Total Schedule A Tax (total amounts from both columns of line e)
$
Enter this amount on
line 6d of the return.
1 Gross Sales (quarter)
2 Goods Consumed (quarter)
3 Total (add lines 1 and 2)
4 Exemptions (from line 21) (quarter)
5 Taxable Amount (line 3 minus line 4)
Permit No.
Period
6a State Sales Tax (5% of line 5) (quarter)
Date Due
6b Total Local Option Sales Tax (quarter)
6c Total School Local Option Tax (quarter)
6d Total from Schedule A, line f
7 Total Tax (add lines 6a, 6b, 6c and 6d)
8 Deposits and Overpayment Credits
9 Balance (line 7 minus line 8)
10 Penalty (if applicable)
11 Interest (if applicable, see instructions)
Date
Title
Signature of Retailer or Agent
12 Total Amount Due (add lines 9-11)
Daytime Phone No.: ________________
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