Information Form
Filing Frequencies
Are you using the correct filing frequency?
n
Annual: Less than $120 a year in state tax collected
n
Quarterly: Less than $50 each month in state tax collected
n
Monthly: More than $50 each month in state tax collected
n
Semi-monthly: More than $8,000 each month in state tax collected (EFT required)
Permits cannot be transferred
Permits cannot be transferred from one owner to another or from
one type of business to another, for example, when changing from
a sole proprietorship to a corporation. The prior owner must cancel
his/her permit and the new owner must apply for a new permit.
SALES TAX QUARTERLY RETURN
third month
10. Penalty:
INSTRUCTIONS
1. Gross Sales:
11. Interest:
2. Goods Consumed:
EXEMPTIONS INSTRUCTIONS
13. Interstate Commerce:
14. Government Units/Educational Institutions:
15. Resale/Processing:
16. Farm Machinery and Equipment:
17. Industrial Machinery, Equipment and Computers:
not
18. New Construction:
19. Exempt Food/Drugs:
4. Exemptions:
20. Other:
6b. Total Local Option Sales Tax:
must
21. Total Exemptions:
MAKE CHECK OR MONEY ORDER PAYABLE TO
6c. Total School Local Option Sales Tax:
must
TREASURER-STATE OF IOWA
Sales/Use Tax Processing
Iowa Department of Revenue and Finance
PO Box 10412
Des Moines IA 50306-0412
8. Deposits and Overpayment Credits:
QUESTIONS?
Check out our website at
or call Taxpayer Services at
9. Balance:
1-800-367-3388
(Iowa, Omaha, Rock Island/Moline)
or 515/281-3114
(Des Moines, out-of-state)
E-mail: idrf@idrf.state.ia.us
31-089 rf04c (11/19/01)