Iowa Flag - We have tax reminders for IA

Iowa Sales/Use Tax (32-026)

  1. Home
  2. Iowa
  3. Sales/Use Tax

IA 32-026 Information

Sales tax is imposed on the gross receipts resulting from a sales transaction of taxable services or tangible personal property at the time the sale takes place. The seller of the goods or services is responsible for collecting, reporting, and remitting the sales tax. The tax is imposed when the first use of a service occurs, or potentially could occur, in Iowa or when the tangible personal property is delivered in Iowa. Consumer’s use tax, on the other hand, is imposed after the sale takes place and only on goods and services that have not yet been subjected to sales tax. In most cases, these are purchases made from an out-of-state supplier not collecting Iowa tax and that are for use in Iowa. Ordinarily, the retailer is responsible for collection of the tax; however, if the retailer is not required by law to collect the tax or the Iowa retailer fails to collect the tax, the purchaser is then responsible for consumer’s use tax. The purchaser must pay the use tax when ownership or control of the purchase is taken.

Link to official form info:

Link to official form info for 32-026

Tax Reminder works year round to keep official tax form info up-to-date for Iowa and the rest of the USA. The IRS and states change their forms often, so we do the hard work for you of figuring out where the official form info is located.

To access the official link to form IA 32-026 and get reminded when it's due, sign up for a free Tax Reminder account:

  • Upcoming Due Dates in the Next Year:*
  • Monday Nov 02, 2026
  • Monday Nov 30, 2026
  • Thursday Dec 31, 2026
  • Monday Feb 01, 2027
  • Monday Mar 01, 2027
  • Wednesday Mar 31, 2027
  • Friday Apr 30, 2027
  • Monday May 31, 2027
  • Wednesday Jun 30, 2027
  • Monday Aug 02, 2027
  • Tuesday Aug 31, 2027
  • Thursday Sep 30, 2027

  • Create a free account to see exactly when to file this form, receive email or SMS notification reminders, and to keep a record of filing it in your history.
    * Due dates are based on the filing requirements for this form and may vary depending on your tax year.

Never forget to file IA 32-026 again.

10 Iowa Tax Filings & Forms:

IA 1040 - Individual Income Tax Form IA 1040/IA 126 - Nonresident and Part-Year Resident Credit IA 1120 - Corporation Income Tax Return IA 1120S - Income Tax Return for S Corporations IA 1065/K-1 - Partnership Return of Income 44-105/44-095 - Withholding Payment Voucher 44-095 - Withholding Tax Quarterly Return 44-007 - Annual Verified Summary of Payments Report 32-026 - Sales/Use Tax 68-0343 - Unemployment Insurance
Are we missing a Iowa tax form?

If we're missing the form you need, help us help you! Suggest a form we should include!