Form 31-089 - Iowa Sales Tax Quarterly Return (Page 2 of 2) in pdf

LOCAL OPTION SALES TAX AND SCHOOL LOCAL OPTION SALES TAX

Because you are a monthly filer, you will report and pay local option taxes in three steps.

Step 1. The first month of the quarter you will separately list the amount of regular local option tax, the amount of

school local option tax, and the 5 percent sales tax. Add the amounts of local option, school local option, and the

5 percent tax, and place that total on the “Total Deposit Amount” line of your first month’s deposit. You will not

complete the local option return in detail and send it with your monthly deposit.

Step 2. For the second month of the quarter, you will repeat Step 1.

Step 3. For the third month of the quarter, you will complete the quarterly sales tax return. You will add the local

option sales tax for all three months of the quarter and place that amount on line 7. Also add the school local

option tax for all three months of the quarter and place that amount on line 8. Be sure to complete the detailed

local option and school local option return on the back of the quarterly return.

You must complete the local option return and send it with your quarterly return if you made sales into a

regular local option or school local option jurisdiction. Do not report the local option tax or the school local

option tax as one lump sum for the entire state. Also, do not report either tax on a city-by-city basis.

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