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Iowa FY04 Retail Sales and Use Tax Reportpublications.iowa.gov/5474/1/suta04.pdfB. Retailers Use Tax...

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IOWA DEPARTMENT OF REVENUE RETAIL SALES AND USE TAX REPORT

Fiscal Year 2004 TABLE OF CONTENTS

Page

I. INTRODUCTION AND SUMMARY OF DATA .......................................................... I - XVI

A. Introduction .............................................................................................................. I - II

1. Foreword ................................................................................................................... I

2. Glossary ................................................................................................................... II

B. Retail Sales Tax Summary ................................................................................... III - X

1. Development of Retail Sales Tax ........................................................................... III

2. The Year in Review .......................................................................................... IV - X

a. The Year in Review Analysis ...........................................................................IV

b. Annual Computed Tax Comparison ..................................................................V

c. Computed Tax by Quarter .................................................................................V

d. Computed Tax by Population Group ...............................................................VI

e. Gross Sales and Computed Tax by Size of Gross Sales ...............................VII

f. Retail Sales Tax Collections by Computed Tax Due ......................................VIII

g. Number of Returns Filed, Taxable Retail Sales and

Computed Tax by County ........................................................................... IX - X

C. Use Tax Summary ............................................................................................. XI - XIII

1. Development of Use Tax ........................................................................................XI

2. The Year in Review

a. Retailers Use Tax by Business Group ............................................................XII

b. Comparison of Use Taxes ..............................................................................XII

c. Retailers Use Tax Collection Report ..............................................................XIII

D. Hotel Motel Tax Summary ............................................................................. XIV - XVI

II. RETAIL SALES TAX STATISTICS ..........................................................................1 - 108

A. Retail Sales Tax by County and Town ...................................................................1 - 21

B. Retail Sales Tax by County and Selected Cities ................................................22 - 105

C. Retail Sales by Business Classification ............................................................106 - 108

III. USE TAX STATISTICS .........................................................................................109 - 117

A. Motor Vehicle Use Tax by County ............................................................................. 109

B. Retailers Use Tax by Business Classification ..................................................110 - 112

C. Consumers Use Tax by Business Classification ..............................................113 - 115

D. Consumers Use Tax by County .......................................................................116 - 117

IOWA RETAIL SALES AND USE TAX REPORT Page I

IOWA DEPARTMENT OF REVENUE

FOREWORD

A Retail Sales and Use Tax Report is published for each of the four quarters ending March 31, June 30,

September 30, and December 31, and one for the annual period covering sales made between April 1 of one

year and March 31 of the following year.

The report utilizes the 1987 Standard Industrial Classification (S.I.C.) codes, which classify businesses

according to their major business activity. The S.I.C codes are used in subsections of sales tax data and retailers

and consumer use taxes. Data can be compared to other reports published since June 1975; however, for prior

periods, comparability of the data is limited.

The retail sales tax section of the report consists of three subsections. The first subsection, “Retail Sales

Tax by County and Town,” provides data for all towns in Iowa regardless of size where the minimum number

of returns were filed (10 returns for a quarter or 40 returns for a year). The “other” category presents data for

retailers not satisfying the minimum requirements. The second subsection “Retail Sales Tax by Business Class

by County and Selected Towns” provides data by business classification for each county and selected towns

within the county. Breakdowns are provided for all towns with populations over 2,500 persons according to the

1990 federal census, in addition, there must be 5 or more sales tax returns filed for a quarter or 20 or more

returns filed in a year. Business class data not presented for a listed town are included in the “Miscellaneous”

category. Data for rural areas or towns not listed in a county are included in the “Other” town categories. The

third subsection of sales tax data provides a breakdown of state sales tax according to the 12 S.I.C. business

groups and over 90 business classes. In order to protect the confidentiality of the data, information for any

business group with less than 5 returns filed for a quarter or 20 returns for the annual report is consolidated in

the “Miscellaneous Group.”

The use tax section presents data for the three use taxes: Motor Vehicle Use, Retailer’s Use and

Consumer’s Use. Motor Vehicle Use tax data is presented according to the county in which the vehicle is

registered. Retailer’s Use tax data is presented by business group and class. Consumer’s Use tax data is

complied by both county and business group.

The introductory section of this report continues with a list of relevant terms and their definitions and an

account of the development of both the sales and use tax laws. A comparison of Retail Sales Tax in the current

period to the previous two years is included. A breakdown of sales tax by business group, population size, and

size of gross receipts and computed tax is also included. The introductory section concludes with a section on

the local option Hotel/Motel Tax with a summary of the law and the collected tax receipts.

IOWA RETAIL SALES AND USE TAX REPORT Page II

IOWA DEPARTMENT OF REVENUE

GLOSSARY

TAXABLE SALES Gross receipts from the sales of tangible personal property and

certain services subject to the retail sales and retail use tax minus permitted deductions which include:

a) Sales in interstate commerce, b) Sales to government units, c) Sales for resale or processing, d) Sales of gasoline or diesel fuel, e) Sales of vehicles subject to registration,

and f) Sales of food, prescription drugs, medical devices and

medically prescribed oxygen COMPUTED TAX

The amount of tax computed on taxable sales

NON-PERMIT Vendors not regularly engaged in selling at retail or do not have

a permanent place of business. OTHER County and Town Section: Businesses located in rural portion

of county and those towns with less than 10 businesses filing a quarterly return (40 returns for the annual report).

County and Selected Town Section: All towns which are below

the minimum population requirement of 2,500 persons and have less than 5 quarterly sales tax returns (20 returns for the annual report).

BUSINESS CLASSIFICATION

Retailers classed according to the major type of business activity performed. As a result, classes may include sales other than normally suggested by the class title. Classification is based on 1972 Standard Industrial Classification codes.

BUSINESS GROUP

Consolidation of related business classes into 12 business groups.

NUMBER OF RETURNS

The number of businesses filing quarterly sales tax returns during the period. The annual report represents the sum of quarterly returns received and, therefore, the approximate number of businesses may be computed by dividing the number of returns received by four.

IOWA RETAIL SALES AND USE TAX REPORT Page III

IOWA DEPARTMENT OF REVENUE

DEVELOPMENT OF RETAIL SALES TAX

Effective July 1, 1992, a 5 percent tax was imposed on the gross receipts received from the retail sales of tangible

personal property in Iowa and from receipts received for the performance of certain taxable services in this state. The

amount of gross receipts is adjusted by adding the value of goods consumed which were purchased tax exempt and

subtracting the amount of any exempt sales.

The sales tax was first imposed in 1934 in Iowa for a 3-year period at the rate of 2 percent. As adopted, the tax

was imposed only on the gross receipts received from the sale of tangible personal property; the sale of gas, electricity,

water, and communication services; and the sale of admissions to places of amusement or athletic events.

Since 1934 the tax base has been revised to include gross receipts from the sales of all forms of amusement

devices and commercial amusement enterprises effective April 24, 1947; the renting of rooms by the same person, unless

rented for a period of 31 or more consecutive days effective as of July 1, 1965; the performance of certain enumerated

services as of October 1, 1967; the sale of newsprint and ink used in the printing of any newspapers as of January 1, 1970;

and the sales resulting from gambling, games of skill and raffles as of June 2, 1973. As of July 1, 1981, the sales tax was

applied to the total purchase price of optional service or warranty contracts which provide for repair parts or labor.

Effective July 1, 1985, the sales tax base was expanded to include such items as candy, soft drinks and prepared foods.

The list of taxable services was also enhanced to include such services as cable television, campgrounds, gun and camera

repair, building maintenance, lawn care, and several additional items.

Included in the exemptions which have been provided are the sale of tangible personal property to be used as

railroad rolling stock effective in 1971; the exemption in 1971 of the sale of used motor vehicles subject to registration;

and the exemption of food, prescription drugs, and medical devices effective July 1, 1974. The First Session of the 66th

General Assembly in 1975 extended the food and drug exemption to apply to sales of medically prescribed oxygen. In

1979 sales by cities and counties, except utility service, were exempted. Effective July 1, 1987, purchases of certain farm

machinery and industrial equipment became exempt. Further information on allowable deductions is provided in the

glossary on page II.

Sales tax rates have been adjusted several times since the enactment of the tax. The original rate of 2 percent was

in effect from the date of enactment until June 30. 1955. Between July 1, 1955, and June 30, 1957, the tax rate was

increased to 2-1/2 percent. The tax rate was again set at 2 percent effective July 1, 1957, and remained in effect until the

enactment of 3 percent effective October 1, 1967. The 3 percent rate remained in effect until March 1, 1983, when the rate

became 4 percent. The rate changed once again on July 1, 1992, to 5 percent.

The Retail Sales Tax section continues on pages IV - X with a review of data for the period including breakdowns

of data by county, population group, business group, amounts of computed tax and a comparison of the present period to

the same period the last two years.

IOWA RETAIL SALES AND USE TAX REPORT Page IV

THE YEAR IN REVIEW Retail Sales Tax

Total taxes due on returns filed for the year ending March 31, 2004, amounted to $1,453.2 million, which is a 1.3 percent increase from the $1,434.7 million collected in 2003. The number of quarterly returns filed decreased from 353,270 in 2003 to 344,963 in 2004, which is a -2.4 percent decline. Review of Quarterly Returns in 2004 Reflecting Christmas retail sales activity, 26.8 percent of fiscal 2004 computed tax was reported during the December quarter, to make this quarter the largest in terms of computed tax. Figures A & B on page V present in detail the quarterly tax liabilities during fiscal 2004 and for each of the past two fiscal years. Size of Gross Receipts in 2004 Examination of the table "Gross Sales and Computed Tax By Size of Gross Sales for Fiscal 2003" on page VII provides a profile of tax liability according to the gross sales of Iowa firms. Businesses which show $1 million or more in quarterly gross sales collected 62.9 percent of total sales tax in 2004 while comprising only 3.2 percent of total businesses filing returns. In contrast those firms with quarterly gross sales of under $10,000 represented 49.9 percent of total business, but their tax collections represented only 1.2 percent of total collection. Sales Tax Due by County in 2004 To facilitate the comparison of an individual county's sales tax collections to surrounding counties or trade areas, a table of Iowa's 99 counties is shown on pages IX and X of this report. IOWA DEPARTMENT OF REVENUE

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IOWA RETAIL SALES AND USE TAX REPORT Page VI

COMPUTED TAX BY POPULATION GROUP FISCAL YEAR 2004

POPULATION GROUP COMPUTED % OF(CITIES AND TOWNS) TAX TAX

50,000 AND OVER $622,316,233 42.82%

25,000 TO 50,000 $186,888,655 12.86%

10,000 TO 25,000 $160,349,570 11.03%

5,000 TO 10,000 $204,692,234 14.09%

2,500 TO 5,000 $116,768,111 8.04%

1,000 TO 2,500 $83,565,271 5.75%

500 TO 1,000 $38,533,367 2.65%

TOWNS UNDER 500 $24,267,080 1.67%

OTHERS $15,784,366 1.09%

TOTALS $1,453,164,887 100.00%

*PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page VI

SIZE OF NO OF % OF GROSS % OF COMPUTED % OF GROSS SALES BUS BUS SALES SALES TAX TAX

0-499 58,369 18.80% $3,442,147 0.01% $1,042,558 0.07%

500-999 12,437 4.01% $9,228,624 0.01% $453,204 0.03%

1,000-1,999 19,013 6.12% $27,883,043 0.04% $1,320,892 0.09%

2,000-2,999 14,439 4.65% $35,736,852 0.05% $1,677,615 0.12%

3,000-3,999 11,306 3.64% $39,280,647 0.06% $1,782,845 0.12%

4,000-4,999 9,218 2.97% $41,330,693 0.06% $1,858,444 0.13%

5,000-9,999 30,257 9.75% $218,261,260 0.32% $9,553,638 0.66%

10,000-24,999 40,144 12.93% $660,467,122 0.98% $26,938,934 1.85%

25,000-49,999 30,669 9.88% $1,105,293,580 1.64% $43,495,303 2.99%

50,000-99,999 27,416 8.83% $1,959,428,227 2.90% $71,982,180 4.95%

100,000-249,999 26,464 8.52% $4,185,843,039 6.19% $138,444,801 9.53%

250,000-499,999 13,080 4.21% $4,596,087,888 6.80% $120,816,562 8.31%

500,000-999,999 7,860 2.53% $5,528,191,340 8.18% $119,288,989 8.21%

1,000,000 & OVER 9,813 3.16% $49,167,304,966 72.76% $914,508,922 62.93%

TOTALS 310,485 100.00% $67,577,779,428 100.00% $1,453,164,887 100.00%

SECTION.

TOTAL NUMBER OF RETURNS DOES NOT CORRESPOND TO FIGURES PRESENTED IN REMAINING SECTION OF REPORT SINCE CONSOLIDATED RETURNS ARE COUNTED AS ONLY ONE RETURN IN THIS

GROSS SALES AND COMPUTED TAXBY SIZE OF GROSS SALES

FISCAL YEAR 2004

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page VIII

SIZE OF TAX DUE NO OF % OF COMPUTED % OFBUS BUS TAX TAX

NO TAX DUE - 24.99 68,820 22.17% $207,112 0.01%

25.00 - 49.99 15,205 4.90% $556,258 0.04%

50.00 - 99.99 22,665 7.30% $1,648,513 0.11%

100.00 - 149.99 16,482 5.31% $2,029,268 0.14%

150.00 - 199.99 12,740 4.10% $2,205,959 0.15%

200.00 - 249.99 10,324 3.33% $2,307,717 0.16%

250.00 - 499.99 32,445 10.45% $11,659,790 0.80%

500.00 - 999.99 31,276 10.07% $22,547,567 1.55%

1,000 - 1,499.99 18,101 5.83% $22,297,300 1.53%

1,500.00 - 1,999.99 12,724 4.10% $22,093,421 1.52%

2,000 - 2,499.99 9,368 3.02% $20,975,210 1.44%

2,500.00 - 2,999.99 7,169 2.31% $19,636,153 1.35%

3,000 - 3,999.99 10,582 3.41% $36,676,365 2.52%

4,000 - 4,999.99 7,459 2.40% $33,328,812 2.29%

5,000 - 9,999.99 17,495 5.63% $122,878,272 8.46%

10,000 - 24,999.99 11,322 3.65% $172,018,523 11.84%

25,000 - 49,999.99 3,405 1.10% $117,287,528 8.07%

50,000 - 99,999.99 1,530 0.49% $104,381,399 7.18%

100,000.00 & OVER 1,373 0.44% $738,429,720 50.82%

TOTALS 310,485 100.00% $1,453,164,887 100.00%

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.TOTAL NUMBER OF RETURNS DOES NOT CORRESPOND TO FIGURESPRESENTED IN REMAINING SECTIONS OF REPORT SINCE CONSOLIDATEDRETURNS ARE COUNTED AS ONLY ONE RETURN IN THIS SECTION.

RETAIL SALES TAX COLLECTIONBY COMPUTED TAX DUE

FISCAL YEAR 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page IX

COUNTIES RETURNS TAXABLE SALES COMPUTED TAX

ADAIR 1,138 $46,616,864 $2,330,842ADAMS 665 $21,004,516 $1,050,104ALLAMAKEE 1,880 $90,831,750 $4,543,732APPANOOSE 1,643 $79,837,742 $3,990,347AUDUBON 918 $28,514,060 $1,425,640BENTON 2,827 $149,941,900 $7,484,608BLACK HAWK 11,616 $1,431,147,690 $71,406,094BOONE 2,521 $169,459,299 $8,472,935BREMER 2,781 $145,331,924 $7,279,724BUCHANAN 2,479 $112,358,763 $5,620,487BUENA VISTA 2,408 $161,790,376 $8,089,868BUTLER 1,858 $53,915,850 $2,694,330CALHOUN 1,441 $35,458,309 $1,772,904CARROLL 3,146 $218,230,954 $10,910,583CASS 2,116 $102,090,117 $5,104,142CEDAR 2,177 $78,561,075 $3,927,704CERRO GORDO 5,707 $563,623,436 $28,172,135CHEROKEE 1,784 $76,064,993 $3,804,346CHICKASAW 1,833 $72,000,790 $3,599,983CLARKE 1,005 $51,489,046 $2,574,388CLAY 2,624 $199,783,017 $9,989,262CLAYTON 2,817 $83,679,673 $4,184,639CLINTON 4,914 $386,769,565 $19,338,644CRAWFORD 2,062 $98,254,447 $4,913,142DALLAS 3,887 $340,928,316 $16,745,304DAVIS 1,143 $38,723,624 $1,936,148DECATUR 965 $28,133,989 $1,406,079DELAWARE 2,276 $99,706,285 $4,983,687DES MOINES 4,437 $455,094,191 $22,754,547DICKINSON 3,224 $225,727,492 $11,286,343DUBUQUE 9,546 $993,191,435 $49,649,122EMMET 1,429 $83,858,678 $4,192,680FAYETTE 2,768 $109,430,994 $5,471,817FLOYD 2,137 $97,795,232 $4,891,183FRANKLIN 1,469 $50,321,894 $2,516,082FREMONT 993 $53,228,338 $2,661,437GREENE 1,273 $56,536,124 $2,826,513GRUNDY 1,518 $59,775,546 $2,988,808GUTHRIE 1,526 $52,719,418 $2,635,147HAMILTON 1,898 $87,409,904 $4,370,824HANCOCK 1,638 $62,313,150 $3,111,794HARDIN 2,575 $151,418,294 $7,570,925HARRISON 1,555 $59,190,046 $2,958,830HENRY 2,366 $129,740,685 $6,485,201HOWARD 1,352 $51,867,104 $2,593,373HUMBOLDT 1,448 $61,482,319 $3,074,172IDA 1,060 $42,987,333 $2,149,657IOWA 2,403 $166,160,227 $8,306,280JACKSON 2,686 $102,650,784 $5,131,756JASPER 3,805 $332,522,082 $16,618,320

NUMBER OF RETURNS FILED, TAXABLE RETAIL SALESAND COMPUTED TAX BY COUNTY

FISCAL YEAR ENDING 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page X

COUNTIES RETURNS TAXABLE SALES COMPUTED TAXJEFFERSON 2,036 $160,358,338 $8,019,790JOHNSON 9,410 $1,445,692,621 $72,282,523JONES 2,588 $133,202,244 $6,646,785KEOKUK 1,328 $32,352,722 $1,617,515KOSSUTH 2,451 $118,587,810 $5,564,595LEE 3,982 $291,706,987 $14,071,331LINN 19,027 $2,832,703,823 $141,549,049LOUISA 1,055 $26,457,269 $1,316,894LUCAS 1,033 $36,641,764 $1,841,373LYON 1,533 $52,745,649 $2,637,436MADISON 1,460 $76,006,033 $3,800,019MAHASKA 2,641 $152,466,277 $7,626,937MARION 3,478 $221,213,117 $11,061,568MARSHALL 3,732 $333,245,445 $16,669,781MILLS 1,199 $46,133,674 $2,302,712MITCHELL 1,593 $51,786,358 $2,589,329MONONA 1,378 $50,232,322 $2,511,803MONROE 940 $35,440,987 $1,736,971MONTGOMERY 1,442 $70,394,762 $3,505,063MUSCATINE 3,854 $366,768,211 $18,338,831OBRIEN 2,161 $95,995,609 $4,783,427OSCEOLA 834 $33,376,610 $1,668,810PAGE 1,959 $82,943,619 $4,147,267PALO ALTO 1,276 $50,198,359 $2,510,228PLYMOUTH 2,768 $153,343,970 $7,666,094POCAHONTAS 1,234 $35,100,602 $1,754,895POLK 35,656 $6,035,166,288 $301,321,264POTTAWATTAMIE 6,902 $871,223,808 $43,561,133POWESHIEK 2,443 $116,307,482 $5,815,308RINGGOLD 753 $28,896,734 $1,444,783SAC 1,636 $52,197,788 $2,609,894SCOTT 14,034 $2,185,793,190 $109,289,863SHELBY 1,784 $70,574,573 $3,529,252SIOUX 4,218 $241,260,323 $12,057,997STORY 6,786 $751,741,274 $37,631,764TAMA 2,111 $84,184,349 $4,210,664TAYLOR 883 $21,451,868 $1,073,264UNION 1,521 $107,777,632 $5,388,879VAN BUREN 1,053 $21,683,591 $1,071,846WAPELLO 3,554 $298,700,287 $14,936,065WARREN 3,300 $200,155,402 $10,002,569WASHINGTON 2,898 $125,746,502 $6,265,735WAYNE 865 $22,195,562 $1,109,715WEBSTER 4,545 $444,632,402 $22,231,770WINNEBAGO 1,482 $64,219,073 $3,210,656WINNESHIEK 2,718 $154,833,887 $7,733,503WOODBURY 9,550 $1,166,768,177 $58,311,884WORTH 928 $21,556,669 $1,077,890WRIGHT 1,824 $81,387,408 $4,069,483NONRESIDENTS 64 $360,401 $215,386LATE FILERS 31,326 $495,697,670 $24,776,682

TOTAL 344,963 $29,099,277,162 $1,453,164,887

NUMBER OF RETURNS FILED, TAXABLE RETAIL SALESAND COMPUTED TAX BY COUNTY

FISCAL YEAR ENDING 2004

IOWA RETAIL SALES AND USE TAX REPORT Page XI

IOWA DEPARTMENT OF REVENUE

DEVELOPMENT OF USE TAX Effective July 1, 1992, Iowa imposes a use tax at the rate of 5 percent on the purchase price of tangible personal property which is purchased for use in Iowa. The tax is also imposed on individuals using those services subject to the sales tax when such services or the result of such services are used in Iowa. A use tax was first imposed in Iowa in 1937 in conjunction with the permanent adoption of the sales tax. Since its adoption, the development of the use tax has generally paralleled that of the sales tax both in terms of tax base and rates. Credits are provided, however, against the amount of use tax due in Iowa for any sales, use or occupational taxes paid to another state. As presented on page XII, the Iowa use tax is collected under three complementary use taxes: Retailer’s Use, Consumer’s Use, and Motor Vehicle Use. The Retailer’s Use Tax is collected by registered retailers from the purchaser on the sale of all tangible property and taxable services. Retailers located outside of the state who maintain a place of business in Iowa are required to register with the Department and collect the tax on all sales made into Iowa. Use tax liability which is not paid through a retailer remains the responsibility of the consumer. Purchasers of property on which the tax has not been paid are required to file a quarterly Consumer’s Use tax return in conjunction with payment of the tax. A 5 percent excise tax is also imposed on the sale of new and used motor vehicles which are subject to registration. The tax is imposed on the taxable price which is the delivered price less cash discounts and the value of any property traded. Payment of the tax is made to either the county treasurer where the vehicle is registered or the Motor Vehicle Division of the Iowa Department of Transportation. Credits are also provided for sales or use taxes paid on motor vehicles to other states. Pages XII - XIII present a review of Retailer’s Use Tax data by business group and by size of computed tax and a comparison of use tax data for the current period compared to the same period last year.

IOWA RETAIL SALES AND USE TAX REPORT Page XII

BUSINESS GROUP NO OF % OF COMPUTED % OFRETURNS RETURNS TAX TAX

UTILITIES 1,917 4.27% $21,136,513 12.16%BUILDING MATERIALS 945 2.11% $3,342,653 1.92%GENERAL MERCHANDISE 143 0.32% $5,308,272 3.05%FOOD DEALERS 252 0.56% $1,663,292 0.96%MOTOR VEHICLE 604 1.35% $1,534,053 0.88%APPAREL 350 0.78% $1,319,545 0.76%HOME FURNISHINGS 1,229 2.74% $3,985,648 2.29%EATING AND DRINKING 286 0.64% $622,803 0.36%SPECIALTY RETAIL 6,390 14.25% $20,982,263 12.07%SERVICES 9,001 20.07% $32,477,047 18.69%WHOLESALE GOODS 9,939 22.16% $39,759,996 22.88%MISCELLANEOUS 11,087 24.72% $38,891,458 22.38%LATE FILERS 2,703 6.03% $2,753,871 1.58%GRAND TOTAL 44,846 100.00% $173,777,414 100.00%

USE TAX 2003 2004 % CHANGE

RETAILERS NUMBER OF RETURNS 42,964 44,846 4.38% COMPUTED TAX 164,159,454 $173,777,414 5.86%

MOTOR VEHICLE NUMBER OF UNITS 703,862 756,207 7.44% COMPUTED TAX 272,045,081 270,737,480 -0.48%

CONSUMERS NUMBER OF RETURNS 25,075 24,786 -1.15% COMPUTED TAX 41,464,462 44,604,229 7.57%

FISCAL YEARS ENDING MARCH 31ST

THE YEAR IN REVIEWFISCAL YEAR ENDING MARCH 31, 2004

RETAILER'S USE TAX BY BUSINESS

COMPARISON OF ALL USE TAXES

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XIII

SIZE OF TAX DUE NO OF % OF COMPUTED % OFBUS BUS TAX TAX

NO TAX DUE - 24.99 17,308 38.59% $25,071 0.01%

25.00 - 49.99 1,557 3.47% $56,308 0.03%

50.00 - 99.99 2,230 4.97% $162,146 0.09%

100.00 - 149.99 1,609 3.59% $197,725 0.11%

150.00 - 199.99 1,262 2.81% $219,163 0.13%

200.00 - 249.99 998 2.23% $223,232 0.13%

250.00 - 499.99 3,600 8.03% $1,301,058 0.75%

500.00 - 999.99 3,611 8.05% $2,599,758 1.50%

1,000 - 1,499.99 2,172 4.84% $2,677,115 1.54%

1,500.00 - 1,999.99 1,454 3.24% $2,515,766 1.45%

2,000 - 2,499.99 1,032 2.30% $2,304,389 1.33%

2,500.00 - 2,999.99 831 1.85% $2,279,122 1.31%

3,000 - 3,999.99 1,146 2.56% $3,981,194 2.29%

4,000 - 4,999.99 846 1.89% $3,783,821 2.18%

5,000 - 9,999.99 2,163 4.82% $15,222,025 8.76%

10,000 - 24,999.99 1,716 3.83% $26,647,723 15.33%

25,000 - 49,999.99 718 1.60% $25,121,396 14.46%

50,000 - 99,999.99 318 0.71% $21,987,612 12.65%

100,000.00 & OVER 275 0.61% $62,472,790 35.95%

TOTALS 44,846 100.00% $173,777,414 100.00%

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

RETAILER'S USE TAX COLLECTION BY COMPUTED TAX DUE

FISCAL YEAR 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XIV

Fiscal Year Ending March 31, 2004

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2003 Sept. 2003 Dec. 2003 March 2004 TOTAL

Adair 5% 9,315.15 11,995.20 8,533.00 4,664.30 34,507.65Algona 5% 10,578.85 6,065.95 19,226.55 7,498.20 43,369.55Altoona 7% 129,291.68 179,491.27 83,297.20 91,922.95 484,003.10Ames 5% 219,079.75 171,572.20 222,392.30 147,123.90 760,168.15Anamosa 5% 4,728.40 6,104.85 4,562.65 3,009.05 18,404.95Ankeny 7% 103,394.69 122,884.51 77,295.19 144,718.28 448,292.67Arnolds Park 3% 39,087.45 95,888.65 9,821.05 1,922.45 146,719.60Avoca 7% 4,615.38 4,342.45 2,576.98 3,447.57 14,982.38Bellevue 5% 0.00 1,998.00 2,057.80 659.50 4,715.30Bettendorf 7% 160,398.35 260,888.74 171,421.81 182,463.47 775,172.37Boone 7% 23,266.11 34,105.75 24,282.16 20,365.94 102,019.96Burlington 5% 97,499.57 106,183.35 84,829.99 69,249.32 357,762.23Carter Lake 6% 52,228.44 40,232.10 59,895.18 46,919.58 199,275.30Cedar Falls 7% 99,529.15 109,653.95 98,084.21 90,783.91 398,051.22Cedar Rapids 7% 495,992.00 528,356.15 474,975.69 461,097.14 1,960,420.98Charles City 7% 15,718.36 27,290.69 19,362.91 13,960.52 76,332.48Cherokee 7% 16,591.40 19,918.15 13,524.42 10,308.97 60,342.94Clayton County 5% 1,887.35 2,258.95 2,013.35 1,350.80 7,510.45Clear Lake 5% 59,608.75 79,550.20 52,350.15 45,658.20 237,167.30Clinton 5% 65,049.88 73,756.13 56,402.92 51,749.88 246,958.81Clive 7% 228,189.15 293,880.23 199,903.90 207,159.12 929,132.40Colfax 7% 0.00 0.00 7,093.17 5,709.27 12,802.44Coralville 7% 345,035.25 397,860.96 343,203.21 266,109.20 1,352,208.62Council Bluffs 6% 522,022.67 483,624.40 391,710.97 364,415.31 1,761,773.35Creston 7% 21,414.40 23,254.84 21,725.06 14,052.43 80,446.73Davenport 7% 312,323.41 470,396.29 328,630.38 282,020.83 1,393,370.91

The tax is imposed upon the gross receipts from the renting of sleeping rooms, apartments, or sleeping in any hotel, motel, inn, public lodging house, tourist court, or in any place where sleeping accommodations are quarters furnished to transient guests. The rooms must be rented for less than 31 consecutive days and be located in the incorporated areas within that county.

During fiscal year 2004, the hotel/motel tax was in 89 cities and in nine counties in Iowa. The tax is instituted by voter approval by the local jurisdictions and is collected and processed by Revenue in conjunction with the retail sales tax. The tax rate may not exceed 7 percent.

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2004

For the year ending March 31, 2004, a total of $26,395,248.57 was certified from the following jurisdictions.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XV

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2003 Sept. 2003 Dec. 2003 March 2004 TOTAL

Monticello 5% 3,999.90 298.05 3,494.90 2,656.00 10,448.85Mt. Pleasant 5% 40,643.33 49,804.59 26,713.19 20,076.14 137,237.25Muscatine 7% 80,745.70 81,699.38 68,206.60 69,710.27 300,361.95Nevada 6% 4,147.62 3,277.20 1,882.20 1,354.14 10,661.16Newton 5% 54,905.25 67,378.65 36,893.90 30,174.15 189,351.95Okoboji 5% 55,715.60 126,644.85 15,728.20 15,985.40 214,074.05Osceola 7% 55,743.87 62,489.77 50,741.18 42,711.34 211,686.16Oskaloosa 5% 20,963.45 23,724.05 22,107.05 16,046.10 82,840.65Ottumwa 5% 69,620.46 72,791.25 57,835.96 47,640.39 247,888.06Pella 7% 69,648.04 70,259.84 45,502.66 43,310.33 228,720.87Polk County 7% 52,647.84 59,712.52 35,367.29 36,450.82 184,178.47Sergeant Bluff 7% 6,096.79 6,015.87 6,754.86 4,802.77 23,670.29Shelby County 7% 2,306.29 0.00 3,783.29 790.86 6,880.44Sheldon 5% 7,931.15 10,141.90 11,007.05 7,571.35 36,651.45Sioux Center 1% 2,157.61 2,104.94 1,607.69 1,335.92 7,206.16Sioux City 7% 219,179.66 232,028.79 174,252.54 155,578.22 781,039.21Spencer 5% 24,717.25 22,029.15 40,050.70 24,414.20 111,211.30Spirit Lake 5% 20,672.25 36,826.75 14,998.90 9,881.90 82,379.80Storm Lake 7% 36,372.28 42,811.72 32,044.11 27,532.19 138,760.30Story City 5% 14,187.90 16,254.15 11,275.70 9,549.45 51,267.20Stuart 5% 18,867.15 25,717.30 14,067.95 10,139.85 68,792.25Toledo 5% 5,999.30 10,043.75 9,274.10 7,022.80 32,339.95Urbandale 7% 216,693.47 233,677.85 157,323.25 155,008.56 762,703.13Vedic City 5% 4,765.90 5,603.75 3,725.35 3,471.80 17,566.80Wahpeton 5% 6,588.75 25,094.00 0.00 1,164.50 32,847.25Walcott 7% 20,637.89 29,439.13 17,644.97 12,465.95 80,187.94Waterloo 7% 169,170.33 208,472.67 171,953.81 154,755.72 704,352.53Waverly 7% 0.00 0.00 27,984.74 27,984.74West Bend 5% 3,106.60 5,410.20 4,026.50 1,901.85 14,445.15West Des Moines 7% 388,487.75 423,996.16 313,157.53 346,739.61 1,472,381.05West Union 6% 6,571.56 6,006.78 4,499.52 5,294.34 22,372.20Williamsburg 5% 14,804.50 17,743.90 15,555.65 8,173.65 56,277.70Windsor Heights 7% 4,245.01 4,164.44 3,549.35 1,822.66 13,781.46Winterset 7% 5,748.82 8,375.92 5,652.57 2,495.50 22,272.81

1,708,089.27 1,990,039.27 1,380,678.52 1,306,013.47 6,384,820.53

Tax collected represents tax payments due and collected during the current fiscal year (with adjustments),tax collected during the current year but due from prior years, plus associated penalty and interest payments.

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XVI

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2003 Sept. 2003 Dec. 2003 March 2004 TOTAL

Monticello 5% 3,999.90 298.05 3,494.90 2,656.00 10,448.85Mt. Pleasant 5% 40,643.33 49,804.59 26,713.19 20,076.14 137,237.25Muscatine 7% 80,745.70 81,699.38 68,206.60 69,710.27 300,361.95Nevada 6% 4,147.62 3,277.20 1,882.20 1,354.14 10,661.16Newton 5% 54,905.25 67,378.65 36,893.90 30,174.15 189,351.95Okoboji 5% 55,715.60 126,644.85 15,728.20 15,985.40 214,074.05Osceola 7% 55,743.87 62,489.77 50,741.18 42,711.34 211,686.16Oskaloosa 5% 20,963.45 23,724.05 22,107.05 16,046.10 82,840.65Ottumwa 5% 69,620.46 72,791.25 57,835.96 47,640.39 247,888.06Pella 7% 69,648.04 70,259.84 45,502.66 43,310.33 228,720.87Polk County 7% 52,647.84 59,712.52 35,367.29 36,450.82 184,178.47Sergeant Bluff 7% 6,096.79 6,015.87 6,754.86 4,802.77 23,670.29Shelby County 7% 2,306.29 0.00 3,783.29 790.86 6,880.44Sheldon 5% 7,931.15 10,141.90 11,007.05 7,571.35 36,651.45Sioux Center 1% 2,157.61 2,104.94 1,607.69 1,335.92 7,206.16Sioux City 7% 219,179.66 232,028.79 174,252.54 155,578.22 781,039.21Spencer 5% 24,717.25 22,029.15 40,050.70 24,414.20 111,211.30Spirit Lake 5% 20,672.25 36,826.75 14,998.90 9,881.90 82,379.80Storm Lake 7% 36,372.28 42,811.72 32,044.11 27,532.19 138,760.30Story City 5% 14,187.90 16,254.15 11,275.70 9,549.45 51,267.20Stuart 5% 18,867.15 25,717.30 14,067.95 10,139.85 68,792.25Toledo 5% 5,999.30 10,043.75 9,274.10 7,022.80 32,339.95Urbandale 7% 216,693.47 233,677.85 157,323.25 155,008.56 762,703.13Vedic City 5% 4,765.90 5,603.75 3,725.35 3,471.80 17,566.80Wahpeton 5% 6,588.75 25,094.00 0.00 1,164.50 32,847.25Walcott 7% 20,637.89 29,439.13 17,644.97 12,465.95 80,187.94Waterloo 7% 169,170.33 208,472.67 171,953.81 154,755.72 704,352.53Waverly 7% 0.00 0.00 27,984.74 27,984.74West Bend 5% 3,106.60 5,410.20 4,026.50 1,901.85 14,445.15West Des Moines 7% 388,487.75 423,996.16 313,157.53 346,739.61 1,472,381.05West Union 6% 6,571.56 6,006.78 4,499.52 5,294.34 22,372.20Williamsburg 5% 14,804.50 17,743.90 15,555.65 8,173.65 56,277.70Windsor Heights 7% 4,245.01 4,164.44 3,549.35 1,822.66 13,781.46Winterset 7% 5,748.82 8,375.92 5,652.57 2,495.50 22,272.81

1,708,089.27 1,990,039.27 1,380,678.52 1,306,013.47 6,384,820.53

Tax collected represents tax payments due and collected during the current fiscal year (with adjustments),tax collected during the current year but due from prior years, plus associated penalty and interest payments.

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 1

County Town # of Bus Taxable Sales Computed Tax % of Tax

NON-RESIDENT 65 $851,919 $239,962 0.02

County Town # of Bus Taxable Sales Computed Tax % of Tax

ADAIR GREENFIELD* 467 $22,923,848 $1,146,204 0.08ADAIR ADAIR 222 $8,352,631 $417,636 0.03ADAIR STUART 126 $7,151,467 $357,576 0.02ADAIR BRIDGEWATER 57 $1,090,498 $54,523 0ADAIR FONTANELLE 119 $2,423,076 $121,153 0.01ADAIR ORIENT 76 $998,632 $49,913 0ADAIR OTHER 71 $3,676,712 $183,837 0.01ADAIR * TOTAL COUNTY * 1,138 $46,616,864 $2,330,842 0.16

ADAMS CORNING* 556 $19,428,450 $971,297 0.07ADAMS OTHER 109 $1,576,066 $78,807 0ADAMS * TOTAL COUNTY * 665 $21,004,516 $1,050,104 0.07

ALLAMAKEE WAUKON* 849 $44,811,255 $2,240,592 0.15ALLAMAKEE LANSING 281 $10,772,031 $540,699 0.04ALLAMAKEE POSTVILLE 380 $30,206,835 $1,510,356 0.1ALLAMAKEE NEW ALBIN 110 $1,586,400 $79,318 0.01ALLAMAKEE HARPERS FERRY 91 $1,243,822 $62,191 0ALLAMAKEE WATERVILLE 46 $526,551 $26,328 0ALLAMAKEE OTHER 123 $1,684,856 $84,248 0ALLAMAKEE * TOTAL COUNTY * 1,880 $90,831,750 $4,543,732 0.31

APPANOOSE CENTERVILLE* 1,075 $74,197,845 $3,708,476 0.26APPANOOSE MORAVIA 179 $2,570,412 $128,613 0.01APPANOOSE MOULTON 109 $1,278,509 $63,931 0APPANOOSE MYSTIC 79 $293,236 $14,665 0APPANOOSE OTHER 201 $1,497,740 $74,662 0APPANOOSE * TOTAL COUNTY * 1,643 $79,837,742 $3,990,347 0.27

AUDUBON AUDUBON* 573 $22,417,075 $1,120,794 0.08AUDUBON EXIRA 182 $3,746,620 $187,332 0.01AUDUBON KIMBALLTON 65 $692,127 $34,600 0AUDUBON OTHER 98 $1,658,238 $82,914 0AUDUBON * TOTAL COUNTY * 918 $28,514,060 $1,425,640 0.1

BENTON BELLE PLAINE 419 $17,554,906 $877,772 0.06BENTON VINTON* 928 $77,521,508 $3,863,722 0.27BENTON BLAIRSTOWN 212 $6,484,187 $324,032 0.02BENTON SHELLSBURG 188 $7,913,125 $395,663 0.03BENTON VAN HORNE 130 $3,396,845 $169,841 0.01BENTON ATKINS 162 $6,543,507 $327,180 0.02BENTON GARRISON 60 $519,173 $25,964 0BENTON KEYSTONE 145 $3,333,707 $166,694 0.01BENTON LUZERNE 54 $320,738 $16,029 0BENTON NEWHALL 126 $2,763,195 $138,158 0.01

Retail Sales Tax

Fiscal Year 2004By County and Town

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 2

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

BENTON NORWAY 100 $8,114,209 $405,709 0.03BENTON URBANA 75 $12,361,638 $618,084 0.04BENTON WALFORD 85 $1,516,459 $75,825 0.01BENTON OTHER 143 $1,598,703 $79,935 0BENTON * TOTAL COUNTY * 2,827 $149,941,900 $7,484,608 0.52

BLACK HAWK WATERLOO* 6,496 $954,236,765 $47,718,264 3.28BLACK HAWK CEDAR FALLS 3,429 $396,581,087 $19,671,073 1.35BLACK HAWK EVANSDALE 402 $17,462,098 $873,210 0.06BLACK HAWK ELK RUN HTS 69 $15,825,844 $791,293 0.05BLACK HAWK HUDSON 321 $8,996,132 $449,927 0.03BLACK HAWK LA PORTE CITY 346 $9,208,692 $460,390 0.03BLACK HAWK DUNKERTON 159 $4,581,785 $229,164 0.02BLACK HAWK JANESVILLE 90 $819,576 $40,981 0BLACK HAWK GILBERTVILLE 77 $1,281,370 $64,071 0BLACK HAWK RAYMOND 71 $1,015,042 $50,761 0BLACK HAWK OTHER 156 $21,139,299 $1,056,960 0BLACK HAWK * TOTAL COUNTY * 11,616 $1,431,147,690 $71,406,094 4.91

BOONE BOONE* 1,734 $149,829,039 $7,491,480 0.52BOONE MADRID 298 $10,752,615 $537,579 0.04BOONE OGDEN 303 $6,707,940 $335,397 0.02BOONE OTHER 186 $2,169,705 $108,479 0.01BOONE * TOTAL COUNTY * 2,521 $169,459,299 $8,472,935 0.58

BREMER WAVERLY* 1,251 $96,082,197 $4,817,155 0.33BREMER SUMNER 471 $14,363,429 $718,219 0.05BREMER TRIPOLI 269 $7,236,457 $361,834 0.02BREMER DENVER 387 $14,329,497 $716,489 0.05BREMER JANESVILLE 90 $3,982,503 $199,126 0.01BREMER READLYN 134 $4,994,727 $249,735 0.02BREMER PLAINFIELD 104 $3,659,861 $183,003 0.01BREMER OTHER 75 $683,253 $34,163 0BREMER * TOTAL COUNTY * 2,781 $145,331,924 $7,279,724 0.5

BUCHANAN INDEPENDENCE* 1,072 $66,978,848 $3,348,965 0.23BUCHANAN JESUP 321 $18,806,396 $943,017 0.06BUCHANAN FAIRBANK 205 $8,769,244 $438,474 0.03BUCHANAN HAZLETON 203 $2,927,943 $146,371 0.01BUCHANAN LAMONT 97 $1,914,620 $95,739 0.01BUCHANAN WINTHROP 183 $6,136,433 $306,828 0.02BUCHANAN AURORA 66 $752,658 $37,638 0BUCHANAN BRANDON 74 $654,796 $32,740 0BUCHANAN QUASQUETON 57 $654,945 $32,749 0BUCHANAN ROWLEY 68 $2,538,256 $126,917 0.01BUCHANAN OTHER 133 $2,224,624 $111,049 0BUCHANAN * TOTAL COUNTY * 2,479 $112,358,763 $5,620,487 0.39

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 3

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

BUENA VISTA STORM LAKE* 1,442 $134,067,322 $6,703,682 0.46BUENA VISTA ALTA 288 $12,027,438 $601,388 0.04BUENA VISTA ALBERT CITY 134 $2,472,298 $123,622 0.01BUENA VISTA MARATHON 51 $668,930 $33,444 0BUENA VISTA NEWELL 101 $2,131,579 $106,584 0.01BUENA VISTA SIOUX RAPIDS 210 $8,997,271 $449,870 0.03BUENA VISTA REMBRANDT 58 $639,877 $31,992 0BUENA VISTA LINN GROVE 68 $373,981 $18,698 0BUENA VISTA OTHER 56 $411,680 $20,588 0BUENA VISTA * TOTAL COUNTY * 2,408 $161,790,376 $8,089,868 0.56

BUTLER CLARKSVILLE 240 $4,589,149 $229,112 0.02BUTLER GREENE 285 $7,097,894 $353,772 0.02BUTLER PARKERSBURG 320 $12,403,249 $620,155 0.04BUTLER SHELL ROCK 191 $3,594,194 $179,655 0.01BUTLER ALLISON* 236 $10,318,649 $515,928 0.04BUTLER APLINGTON 164 $5,401,307 $270,103 0.02BUTLER DUMONT 150 $4,253,139 $212,659 0.01BUTLER NEW HARTFORD 112 $1,985,561 $99,285 0.01BUTLER BRISTOW 50 $316,331 $15,819 0BUTLER OTHER 110 $3,956,377 $197,842 0BUTLER * TOTAL COUNTY * 1,858 $53,915,850 $2,694,330 0.19

CALHOUN LAKE CITY 321 $8,106,243 $405,315 0.03CALHOUN MANSON 306 $8,172,434 $408,612 0.03CALHOUN ROCKWELL CITY* 413 $14,554,466 $727,720 0.05CALHOUN LOHRVILLE 89 $882,584 $44,129 0CALHOUN POMEROY 96 $1,285,728 $64,288 0CALHOUN FARNHAMVILLE 70 $1,639,589 $81,979 0.01CALHOUN OTHER 146 $817,265 $40,861 0CALHOUN * TOTAL COUNTY * 1,441 $35,458,309 $1,772,904 0.12

CARROLL CARROLL* 1,875 $176,493,390 $8,824,735 0.61CARROLL COON RAPIDS 218 $6,718,840 $335,947 0.02CARROLL MANNING 271 $9,623,121 $480,196 0.03CARROLL BREDA 151 $7,092,467 $354,612 0.02CARROLL GLIDDEN 169 $5,776,590 $288,770 0.02CARROLL ARCADIA 124 $3,502,919 $175,149 0.01CARROLL DEDHAM 55 $1,119,737 $55,984 0CARROLL HALBUR 74 $3,269,626 $163,479 0.01CARROLL TEMPLETON 78 $2,285,689 $114,281 0.01CARROLL OTHER 131 $2,348,575 $117,430 0.01CARROLL * TOTAL COUNTY * 3,146 $218,230,954 $10,910,583 0.75

CASS ATLANTIC* 1,282 $82,806,701 $4,140,223 0.28CASS ANITA 182 $3,956,242 $197,558 0.01CASS GRISWOLD 252 $6,062,343 $303,130 0.02CASS LEWIS 58 $454,195 $22,707 0CASS CUMBERLAND 78 $904,878 $45,242 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 4

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

CASS MASSENA 100 $2,221,918 $111,100 0.01CASS WIOTA 61 $730,571 $36,532 0CASS OTHER 103 $4,953,269 $247,650 0CASS * TOTAL COUNTY * 2,116 $102,090,117 $5,104,142 0.35

CEDAR TIPTON* 676 $36,093,330 $1,804,661 0.12CEDAR DURANT 278 $12,937,995 $646,909 0.04CEDAR MECHANICSVILLE 164 $3,717,364 $185,808 0.01CEDAR WEST BRANCH 361 $9,824,357 $491,278 0.03CEDAR CLARENCE 219 $6,181,111 $308,972 0.02CEDAR LOWDEN 177 $4,338,698 $216,936 0.01CEDAR STANWOOD 115 $1,622,918 $81,153 0.01CEDAR BENNETT 88 $730,706 $36,538 0CEDAR OTHER 99 $3,114,596 $155,449 0CEDAR * TOTAL COUNTY * 2,177 $78,561,075 $3,927,704 0.27

CERRO GORDO MASON CITY* 3,736 $474,823,517 $23,741,364 1.63CERRO GORDO CLEAR LAKE 1,371 $74,670,602 $3,724,300 0.26CERRO GORDO VENTURA 125 $2,272,987 $113,650 0.01CERRO GORDO ROCKWELL 144 $2,634,092 $131,709 0.01CERRO GORDO PLYMOUTH 45 $230,320 $11,513 0CERRO GORDO ROCK FALLS 42 $553,038 $27,650 0CERRO GORDO SWALEDALE 41 $2,588,847 $129,443 0.01CERRO GORDO THORNTON 74 $1,496,889 $74,845 0.01CERRO GORDO OTHER 129 $4,353,144 $217,661 0CERRO GORDO * TOTAL COUNTY * 5,707 $563,623,436 $28,172,135 1.94

CHEROKEE CHEROKEE* 1,094 $59,591,198 $2,980,640 0.21CHEROKEE MARCUS 228 $8,526,607 $426,338 0.03CHEROKEE AURELIA 159 $2,676,481 $133,830 0.01CHEROKEE CLEGHORN 55 $752,892 $37,646 0CHEROKEE QUIMBY 65 $1,458,755 $72,937 0.01CHEROKEE WASHTA 56 $1,156,264 $57,814 0CHEROKEE OTHER 127 $1,902,796 $95,141 0CHEROKEE * TOTAL COUNTY * 1,784 $76,064,993 $3,804,346 0.26

CHICKASAW NEW HAMPTON* 872 $50,661,583 $2,533,114 0.17CHICKASAW NASHUA 274 $7,861,062 $392,959 0.03CHICKASAW FREDERICKSBURG 202 $4,886,804 $244,371 0.02CHICKASAW LAWLER 138 $3,303,822 $165,163 0.01CHICKASAW ALTA VISTA 69 $1,130,010 $56,502 0CHICKASAW IONIA 146 $1,870,881 $93,544 0.01CHICKASAW OTHER 132 $2,286,628 $114,330 0CHICKASAW * TOTAL COUNTY * 1,833 $72,000,790 $3,599,983 0.25

CLARKE OSCEOLA* 831 $48,955,725 $2,447,726 0.17CLARKE MURRAY 85 $955,477 $47,778 0CLARKE OTHER 89 $1,577,844 $78,884 0CLARKE * TOTAL COUNTY * 1,005 $51,489,046 $2,574,388 0.18

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 5

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

CLAY SPENCER* 2,050 $189,912,892 $9,495,732 0.65CLAY EVERLY 122 $3,889,525 $194,483 0.01CLAY PETERSON 114 $935,525 $46,783 0CLAY DICKENS 45 $1,014,016 $50,702 0CLAY FOSTORIA 40 $1,323,172 $66,158 0CLAY GREENVILLE 42 $435,982 $21,801 0CLAY ROYAL 84 $933,749 $46,697 0CLAY WEBB 48 $424,028 $21,202 0CLAY OTHER 79 $914,128 $45,704 0CLAY * TOTAL COUNTY * 2,624 $199,783,017 $9,989,262 0.69

CLAYTON ELKADER* 464 $20,716,904 $1,036,406 0.07CLAYTON GUTTENBERG 486 $15,710,545 $785,547 0.05CLAYTON MONONA 360 $12,143,753 $607,194 0.04CLAYTON STRAWBERRY PT 327 $8,544,220 $427,220 0.03CLAYTON EDGEWOOD 184 $7,207,977 $360,403 0.02CLAYTON GARNAVILLO 194 $3,766,049 $188,310 0.01CLAYTON MARQUETTE 84 $4,942,070 $247,107 0.02CLAYTON MCGREGOR 314 $6,405,180 $320,278 0.02CLAYTON FARMERSBURG 43 $205,638 $10,283 0CLAYTON LUANA 87 $834,819 $41,746 0CLAYTON ST OLAF 42 $225,940 $11,306 0CLAYTON VOLGA CITY 70 $1,372,630 $68,628 0CLAYTON OTHER 162 $1,603,948 $80,211 0CLAYTON * TOTAL COUNTY * 2,817 $83,679,673 $4,184,639 0.29

CLINTON CLINTON* 2,870 $286,452,266 $14,322,616 0.99CLINTON DE WITT 805 $67,648,862 $3,382,464 0.23CLINTON CAMANCHE 307 $8,934,016 $446,696 0.03CLINTON DELMAR 91 $1,030,045 $51,505 0CLINTON GRAND MOUND 124 $2,032,334 $101,737 0.01CLINTON LOST NATION 102 $2,184,659 $109,237 0.01CLINTON WHEATLAND 141 $4,119,771 $205,986 0.01CLINTON CALAMUS 65 $2,753,629 $137,687 0.01CLINTON CHARLOTTE 56 $2,967,480 $148,378 0.01CLINTON GOOSE LAKE 76 $1,020,836 $51,045 0CLINTON LOW MOOR 74 $2,420,707 $121,046 0.01CLINTON OTHER 203 $5,204,960 $260,247 0CLINTON * TOTAL COUNTY * 4,914 $386,769,565 $19,338,644 1.33

CRAWFORD DENISON* 1,139 $80,244,527 $4,012,342 0.28CRAWFORD CHARTER OAK 95 $3,388,026 $169,916 0.01CRAWFORD DOW CITY 109 $2,396,751 $119,840 0.01CRAWFORD MANILLA 169 $2,201,319 $110,061 0.01CRAWFORD SCHLESWIG 130 $1,835,984 $91,798 0.01CRAWFORD VAIL 80 $720,186 $35,978 0CRAWFORD KIRON 79 $2,124,035 $106,205 0.01CRAWFORD WESTSIDE 88 $1,307,138 $65,182 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 6

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

CRAWFORD OTHER 173 $4,036,481 $201,820 0CRAWFORD * TOTAL COUNTY * 2,062 $98,254,447 $4,913,142 0.34

DALLAS PERRY 820 $90,499,090 $4,525,073 0.31DALLAS ADEL* 750 $37,983,106 $1,598,656 0.11DALLAS DALLAS CENTER 222 $6,037,852 $301,895 0.02DALLAS DEXTER 110 $1,861,084 $93,038 0.01DALLAS REDFIELD 104 $2,215,014 $110,752 0.01DALLAS WAUKEE 645 $104,157,203 $5,207,599 0.36DALLAS WOODWARD 206 $4,021,362 $200,682 0.01DALLAS BOUTON 69 $7,951,513 $397,573 0.03DALLAS DE SOTO 100 $3,822,796 $191,134 0.01DALLAS GRANGER 121 $6,637,631 $331,886 0.02DALLAS MINBURN 74 $1,204,077 $60,208 0DALLAS VAN METER 157 $6,079,031 $303,950 0.02DALLAS CLIVE 63 $6,513,963 $325,700 0.02DALLAS WEST DES MOINES 256 $58,297,067 $2,914,852 0.2DALLAS OTHER 190 $3,647,527 $182,306 0DALLAS * TOTAL COUNTY * 3,887 $340,928,316 $16,745,304 1.15

DAVIS BLOOMFIELD* 913 $35,713,306 $1,785,642 0.12DAVIS DRAKESVILLE 68 $726,607 $36,288 0DAVIS PULASKI 73 $1,151,120 $57,557 0DAVIS OTHER 89 $1,132,591 $56,661 0DAVIS * TOTAL COUNTY * 1,143 $38,723,624 $1,936,148 0.13

DECATUR LAMONI 305 $11,254,348 $562,993 0.04DECATUR LEON* 290 $12,407,033 $620,379 0.04DECATUR OTHER 370 $4,472,608 $222,707 0.01DECATUR * TOTAL COUNTY * 965 $28,133,989 $1,406,079 0.1

DELAWARE MANCHESTER* 1,083 $69,683,108 $3,483,762 0.24DELAWARE EARLVILLE 185 $2,515,300 $125,782 0.01DELAWARE EDGEWOOD 82 $1,935,682 $96,786 0.01DELAWARE HOPKINTON 181 $3,210,928 $160,549 0.01DELAWARE COLESBURG 119 $4,260,491 $211,777 0.01DELAWARE DELHI 171 $5,485,486 $274,277 0.02DELAWARE DUNDEE 84 $1,528,801 $76,439 0.01DELAWARE DYERSVILLE 113 $3,198,928 $159,949 0.01DELAWARE GREELEY 56 $807,071 $40,356 0DELAWARE RYAN 78 $548,126 $27,400 0DELAWARE OTHER 124 $6,532,364 $326,610 0DELAWARE * TOTAL COUNTY * 2,276 $99,706,285 $4,983,687 0.34

DES MOINES BURLINGTON* 2,942 $264,138,149 $13,206,710 0.91DES MOINES MEDIAPOLIS 333 $12,904,213 $645,232 0.04DES MOINES WEST BURLINGTON 763 $166,314,341 $8,315,726 0.57DES MOINES DANVILLE 178 $3,459,091 $172,951 0.01DES MOINES MIDDLETOWN 45 $654,739 $32,742 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 7

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

DES MOINES OTHER 176 $7,623,658 $381,186 0DES MOINES * TOTAL COUNTY * 4,437 $455,094,191 $22,754,547 1.57

DICKINSON MILFORD 688 $24,189,610 $1,209,524 0.08DICKINSON SPIRIT LAKE* 1,417 $130,012,589 $6,500,935 0.45DICKINSON ARNOLDS PARK 485 $22,944,881 $1,147,417 0.08DICKINSON LAKE PARK 150 $5,095,483 $254,230 0.02DICKINSON OKOBOJI 246 $32,648,809 $1,632,440 0.11DICKINSON TERRIL 74 $1,187,376 $59,366 0DICKINSON OTHER 164 $9,648,744 $482,431 0DICKINSON * TOTAL COUNTY * 3,224 $225,727,492 $11,286,343 0.78

DUBUQUE DUBUQUE* 6,981 $866,476,233 $43,313,328 2.98DUBUQUE CASCADE 414 $18,410,567 $920,551 0.06DUBUQUE DYERSVILLE 790 $64,708,147 $3,235,356 0.22DUBUQUE EPWORTH 189 $4,407,501 $220,380 0.02DUBUQUE FARLEY 213 $3,870,963 $193,559 0.01DUBUQUE BERNARD 64 $718,466 $35,914 0DUBUQUE DURANGO 101 $1,762,778 $88,143 0.01DUBUQUE HOLY CROSS 96 $2,949,385 $147,465 0.01DUBUQUE NEW VIENNA 122 $5,523,657 $276,192 0.02DUBUQUE PEOSTA 244 $11,120,217 $556,022 0.04DUBUQUE SHERRILL 86 $1,173,271 $58,659 0DUBUQUE WORTHINGTON 78 $6,261,933 $313,102 0.02DUBUQUE ZWINGLE 53 $459,680 $23,041 0DUBUQUE OTHER 115 $5,348,637 $267,410 0.01DUBUQUE * TOTAL COUNTY * 9,546 $993,191,435 $49,649,122 3.42

EMMET ESTHERVILLE* 954 $73,442,270 $3,671,858 0.25EMMET ARMSTRONG 271 $7,141,962 $357,103 0.02EMMET RINGSTED 86 $1,695,253 $84,760 0.01EMMET WALLINGFORD 49 $446,064 $22,301 0EMMET OTHER 69 $1,133,129 $56,658 0EMMET * TOTAL COUNTY * 1,429 $83,858,678 $4,192,680 0.29

FAYETTE OELWEIN 894 $49,611,966 $2,480,702 0.17FAYETTE FAYETTE 256 $4,759,041 $238,048 0.02FAYETTE WEST UNION* 584 $27,501,735 $1,375,097 0.09FAYETTE ARLINGTON 122 $1,315,643 $65,790 0FAYETTE CLERMONT 159 $4,813,812 $240,694 0.02FAYETTE ELGIN 156 $3,297,908 $164,892 0.01FAYETTE HAWKEYE 122 $2,056,901 $102,850 0.01FAYETTE MAYNARD 107 $3,029,652 $151,481 0.01FAYETTE WADENA 50 $466,691 $23,336 0FAYETTE WAUCOMA 86 $1,441,377 $72,074 0FAYETTE OTHER 232 $11,136,268 $556,853 0.01FAYETTE * TOTAL COUNTY * 2,768 $109,430,994 $5,471,817 0.38

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 8

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

FLOYD CHARLES CITY* 1,285 $83,103,438 $4,156,583 0.29FLOYD NORA SPRINGS 259 $5,136,299 $256,826 0.02FLOYD ROCKFORD 147 $3,545,055 $177,150 0.01FLOYD FLOYD 120 $2,623,735 $131,304 0.01FLOYD MARBLE ROCK 71 $1,123,542 $56,174 0FLOYD RUDD 122 $1,303,104 $65,143 0FLOYD OTHER 133 $960,059 $48,003 0FLOYD * TOTAL COUNTY * 2,137 $97,795,232 $4,891,183 0.34

FRANKLIN HAMPTON* 820 $36,535,141 $1,826,751 0.13FRANKLIN ACKLEY 79 $1,565,492 $78,279 0.01FRANKLIN SHEFFIELD 194 $4,978,847 $248,946 0.02FRANKLIN DOWS 50 $571,080 $28,552 0FRANKLIN ALEXANDER 43 $691,199 $34,549 0FRANKLIN COULTER 47 $494,909 $24,746 0FRANKLIN GENEVA 47 $359,367 $17,959 0FRANKLIN LATIMER 96 $4,317,529 $215,890 0.01FRANKLIN OTHER 93 $808,330 $40,410 0FRANKLIN * TOTAL COUNTY * 1,469 $50,321,894 $2,516,082 0.17

FREMONT HAMBURG 233 $9,761,531 $488,061 0.03FREMONT SIDNEY* 181 $3,762,867 $188,143 0.01FREMONT TABOR 141 $2,305,407 $115,279 0.01FREMONT FARRAGUT 92 $1,050,067 $52,504 0FREMONT OTHER 346 $36,348,466 $1,817,450 0.05FREMONT * TOTAL COUNTY * 993 $53,228,338 $2,661,437 0.18

GREENE JEFFERSON* 758 $45,076,277 $2,253,487 0.16GREENE CHURDAN 87 $725,546 $36,281 0GREENE GRAND JCT 110 $5,669,538 $283,503 0.02GREENE SCRANTON 137 $2,197,408 $109,863 0.01GREENE PATON 71 $1,459,113 $72,971 0.01GREENE RIPPEY 57 $1,042,035 $52,093 0GREENE OTHER 53 $366,207 $18,315 0GREENE * TOTAL COUNTY * 1,273 $56,536,124 $2,826,513 0.19

GRUNDY GRUNDY CENTER* 469 $26,206,584 $1,310,330 0.09GRUNDY REINBECK 352 $15,061,248 $753,076 0.05GRUNDY CONRAD 246 $6,508,575 $325,434 0.02GRUNDY DIKE 154 $7,373,140 $368,646 0.03GRUNDY WELLSBURG 132 $1,616,151 $80,810 0.01GRUNDY BEAMAN 58 $784,621 $39,231 0GRUNDY OTHER 107 $2,225,227 $111,281 0GRUNDY * TOTAL COUNTY * 1,518 $59,775,546 $2,988,808 0.21

GUTHRIE GUTHRIE CENTER* 409 $18,431,298 $921,507 0.06GUTHRIE PANORA 366 $17,477,098 $873,100 0.06GUTHRIE STUART 215 $9,035,989 $451,802 0.03GUTHRIE ADAIR 63 $1,492,124 $74,606 0.01

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 9

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

GUTHRIE BAYARD 114 $1,976,053 $98,800 0.01GUTHRIE CASEY 96 $1,704,605 $85,229 0.01GUTHRIE BAGLEY 57 $355,203 $17,763 0GUTHRIE MENLO 64 $961,450 $48,074 0GUTHRIE YALE 67 $457,529 $22,874 0GUTHRIE OTHER 75 $828,069 $41,392 0GUTHRIE * TOTAL COUNTY * 1,526 $52,719,418 $2,635,147 0.18

HAMILTON WEBSTER CITY* 1,079 $62,354,914 $3,117,622 0.21HAMILTON JEWELL 208 $6,737,518 $337,237 0.02HAMILTON STRATFORD 193 $5,947,242 $297,373 0.02HAMILTON WILLIAMS 109 $4,148,291 $207,491 0.01HAMILTON BLAIRSBURG 50 $1,532,310 $76,615 0.01HAMILTON ELLSWORTH 89 $3,236,522 $161,829 0.01HAMILTON RANDALL 45 $809,347 $40,468 0HAMILTON STANHOPE 61 $1,362,654 $68,134 0HAMILTON OTHER 64 $1,281,106 $64,055 0HAMILTON * TOTAL COUNTY * 1,898 $87,409,904 $4,370,824 0.3

HANCOCK BRITT 462 $14,585,244 $725,459 0.05HANCOCK GARNER* 537 $23,086,151 $1,154,314 0.08HANCOCK KANAWHA 159 $4,795,952 $239,810 0.02HANCOCK KLEMME 77 $1,655,211 $82,757 0.01HANCOCK CORWITH 69 $828,593 $41,354 0HANCOCK CRYSTAL LAKE 40 $435,047 $21,753 0HANCOCK GOODELL 44 $1,065,722 $53,286 0HANCOCK WODEN 56 $534,686 $26,740 0HANCOCK FOREST CITY 153 $15,184,548 $759,229 0.05HANCOCK OTHER 41 $141,996 $7,092 0HANCOCK * TOTAL COUNTY * 1,638 $62,313,150 $3,111,794 0.21

HARDIN IOWA FALLS 1,078 $105,197,309 $5,259,896 0.36HARDIN ACKLEY 259 $6,663,351 $333,172 0.02HARDIN ELDORA* 465 $18,463,295 $923,091 0.06HARDIN ALDEN 174 $5,547,050 $277,364 0.02HARDIN HUBBARD 177 $6,371,576 $318,600 0.02HARDIN RADCLIFFE 95 $1,942,626 $97,139 0.01HARDIN STEAMBOAT ROCK 96 $983,845 $49,190 0HARDIN UNION 83 $3,997,308 $199,867 0.01HARDIN OTHER 148 $2,251,934 $112,606 0HARDIN * TOTAL COUNTY * 2,575 $151,418,294 $7,570,925 0.52

HARRISON DUNLAP 203 $7,944,816 $397,242 0.03HARRISON LOGAN* 291 $6,024,660 $301,248 0.02HARRISON MISSOURI VALLEY 520 $31,505,696 $1,575,351 0.11HARRISON WOODBINE 249 $9,556,857 $477,976 0.03HARRISON MODALE 41 $529,139 $26,458 0HARRISON MONDAMIN 52 $956,348 $46,932 0HARRISON PERSIA 44 $309,320 $15,464 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 10

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

HARRISON PISGAH 55 $426,172 $21,310 0HARRISON OTHER 100 $1,937,038 $96,849 0HARRISON * TOTAL COUNTY * 1,555 $59,190,046 $2,958,830 0.2

HENRY MT PLEASANT* 1,332 $104,465,302 $5,223,185 0.36HENRY NEW LONDON 294 $6,480,603 $322,698 0.02HENRY WAYLAND 198 $4,279,950 $214,099 0.01HENRY WINFIELD 229 $4,616,705 $230,370 0.02HENRY HILLSBORO 46 $297,186 $14,859 0HENRY MT UNION 54 $950,890 $47,534 0HENRY OLDS 55 $1,282,650 $64,132 0HENRY SALEM 54 $833,172 $41,661 0HENRY OTHER 104 $6,534,227 $326,663 0HENRY * TOTAL COUNTY * 2,366 $129,740,685 $6,485,201 0.45

HOWARD CRESCO* 759 $41,375,146 $2,068,761 0.14HOWARD ELMA 159 $2,461,918 $123,087 0.01HOWARD LIME SPRINGS 161 $1,448,930 $72,457 0HOWARD RICEVILLE 69 $1,478,905 $73,950 0.01HOWARD CHESTER 72 $1,251,807 $62,593 0HOWARD PROTIVIN 69 $2,378,499 $118,931 0.01HOWARD OTHER 63 $1,471,899 $73,594 0HOWARD * TOTAL COUNTY * 1,352 $51,867,104 $2,593,373 0.18

HUMBOLDT HUMBOLDT 882 $50,825,378 $2,541,258 0.17HUMBOLDT DAKOTA CITY* 88 $1,956,592 $97,790 0.01HUMBOLDT GILMORE CITY 56 $996,989 $49,852 0HUMBOLDT LIVERMORE 94 $1,530,037 $76,504 0.01HUMBOLDT BODE 47 $1,322,709 $66,251 0HUMBOLDT RENWICK 71 $1,046,662 $52,330 0HUMBOLDT OTHER 210 $3,803,952 $190,187 0.01HUMBOLDT * TOTAL COUNTY * 1,448 $61,482,319 $3,074,172 0.21

IDA HOLSTEIN 267 $7,221,489 $361,075 0.02IDA IDA GROVE* 527 $31,095,041 $1,554,763 0.11IDA BATTLE CREEK 122 $2,935,306 $146,777 0.01IDA ARTHUR 47 $691,969 $34,599 0IDA GALVA 55 $793,277 $39,931 0IDA OTHER 42 $250,251 $12,512 0IDA * TOTAL COUNTY * 1,060 $42,987,333 $2,149,657 0.15

IOWA MARENGO* 449 $19,180,633 $958,947 0.07IOWA NORTH ENGLISH 173 $5,127,215 $256,522 0.02IOWA WILLIAMSBURG 799 $99,169,746 $4,958,589 0.34IOWA VICTOR 209 $6,524,547 $326,238 0.02IOWA LADORA 61 $548,127 $27,141 0IOWA OTHER 712 $35,609,959 $1,778,843 0IOWA * TOTAL COUNTY * 2,403 $166,160,227 $8,306,280 0.57

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 11

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

JACKSON MAQUOKETA* 1,179 $67,112,574 $3,355,359 0.23JACKSON BELLEVUE 561 $15,525,041 $775,731 0.05JACKSON PRESTON 214 $8,143,155 $407,163 0.03JACKSON SABULA 121 $1,864,436 $93,224 0.01JACKSON BALDWIN 51 $637,228 $31,861 0JACKSON LA MOTTE 130 $2,014,354 $100,721 0.01JACKSON MILES 89 $2,524,501 $126,225 0.01JACKSON MONMOUTH 48 $164,956 $8,250 0JACKSON SPRINGBROOK 43 $670,503 $33,526 0JACKSON OTHER 250 $3,994,036 $199,696 0.01JACKSON * TOTAL COUNTY * 2,686 $102,650,784 $5,131,756 0.35

JASPER NEWTON* 2,089 $266,518,146 $13,320,104 0.92JASPER COLFAX 306 $17,847,080 $892,365 0.06JASPER MONROE 318 $11,744,852 $587,240 0.04JASPER BAXTER 155 $3,318,419 $165,926 0.01JASPER KELLOGG 146 $2,589,229 $127,534 0.01JASPER PRAIRIE CITY 208 $13,502,368 $675,115 0.05JASPER LYNNVILLE 106 $3,307,474 $165,372 0.01JASPER MINGO 71 $537,485 $26,879 0JASPER REASNOR 63 $862,783 $43,142 0JASPER SULLY 242 $10,810,648 $540,463 0.04JASPER OTHER 101 $1,483,598 $74,180 0JASPER * TOTAL COUNTY * 3,805 $332,522,082 $16,618,320 1.14

JEFFERSON FAIRFIELD* 1,668 $128,808,155 $6,442,279 0.44JEFFERSON BATAVIA 90 $28,646,004 $1,432,301 0.1JEFFERSON LIBERTYVILLE 64 $1,019,515 $50,971 0JEFFERSON LOCKRIDGE 74 $647,993 $32,406 0JEFFERSON PACKWOOD 66 $932,403 $46,621 0JEFFERSON OTHER 74 $304,268 $15,212 0JEFFERSON * TOTAL COUNTY * 2,036 $160,358,338 $8,019,790 0.55

JOHNSON IOWA CITY* 5,177 $854,156,442 $42,707,721 2.94JOHNSON CORALVILLE 2,231 $513,288,265 $25,664,375 1.77JOHNSON LONE TREE 143 $2,019,043 $100,962 0.01JOHNSON OXFORD 273 $4,177,913 $207,115 0.01JOHNSON SOLON 461 $13,044,684 $652,038 0.04JOHNSON HILLS 76 $3,380,485 $169,024 0.01JOHNSON NORTH LIBERTY 543 $41,152,823 $2,057,653 0.14JOHNSON SWISHER 273 $7,418,072 $370,890 0.03JOHNSON TIFFIN 92 $2,575,113 $128,759 0.01JOHNSON OTHER 141 $4,479,781 $223,986 0JOHNSON * TOTAL COUNTY * 9,410 $1,445,692,621 $72,282,523 4.97

JONES ANAMOSA* 817 $73,331,325 $3,653,687 0.25JONES MONTICELLO 995 $46,269,274 $2,312,927 0.16JONES OLIN 138 $1,941,334 $97,070 0.01JONES OXFORD JCT 109 $800,076 $40,010 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 12

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

JONES WYOMING 169 $3,740,882 $187,013 0.01JONES MARTELLE 73 $1,063,337 $53,158 0JONES ONSLOW 71 $1,019,558 $50,975 0JONES OTHER 216 $5,036,458 $251,945 0JONES * TOTAL COUNTY * 2,588 $133,202,244 $6,646,785 0.46

KEOKUK KEOTA 189 $4,635,816 $231,794 0.02KEOKUK SIGOURNEY* 430 $13,869,711 $693,497 0.05KEOKUK DELTA 44 $416,602 $20,833 0KEOKUK HEDRICK 109 $2,406,006 $120,304 0.01KEOKUK RICHLAND 105 $1,840,236 $92,011 0.01KEOKUK WHAT CHEER 107 $1,507,132 $75,360 0.01KEOKUK HARPER 51 $549,948 $27,399 0KEOKUK KESWICK 58 $1,642,590 $82,131 0.01KEOKUK OLLIE 52 $1,380,694 $69,030 0KEOKUK SOUTH ENGLISH 54 $973,301 $48,666 0KEOKUK OTHER 129 $3,130,686 $156,940 0KEOKUK * TOTAL COUNTY * 1,328 $32,352,722 $1,617,515 0.11

KOSSUTH ALGONA* 1,230 $85,106,916 $4,255,520 0.29KOSSUTH BANCROFT 192 $12,550,452 $262,520 0.02KOSSUTH BURT 89 $2,126,078 $106,306 0.01KOSSUTH LU VERNE 64 $1,020,189 $51,013 0KOSSUTH SWEA CITY 153 $2,043,213 $102,169 0.01KOSSUTH TITONKA 150 $2,898,931 $144,953 0.01KOSSUTH WESLEY 97 $4,101,602 $205,070 0.01KOSSUTH WEST BEND 45 $2,840,557 $142,035 0.01KOSSUTH WHITTEMORE 123 $2,664,826 $133,245 0.01KOSSUTH FENTON 62 $839,910 $41,999 0KOSSUTH LAKOTA 77 $738,305 $36,918 0KOSSUTH LEDYARD 54 $493,536 $24,678 0KOSSUTH LONE ROCK 52 $601,709 $30,086 0KOSSUTH OTHER 63 $561,586 $28,083 0KOSSUTH * TOTAL COUNTY * 2,451 $118,587,810 $5,564,595 0.38

LEE FT MADISON* 1,381 $105,034,851 $5,251,737 0.36LEE KEOKUK 1,472 $147,646,839 $6,868,331 0.47LEE DONNELLSON 255 $11,082,294 $554,109 0.04LEE MONTROSE 138 $2,035,392 $101,769 0.01LEE WEST POINT 272 $7,242,736 $362,143 0.02LEE ST PAUL 49 $2,632,481 $131,624 0.01LEE HOUGHTON 64 $5,818,185 $290,914 0.02LEE OTHER 351 $10,214,209 $510,704 0LEE * TOTAL COUNTY * 3,982 $291,706,987 $14,071,331 0.97

LINN CEDAR RAPIDS* 12,667 $2,391,869,138 $119,507,141 8.22LINN MARION 2,592 $259,131,535 $12,956,755 0.89LINN CENTER POINT 336 $18,457,097 $922,865 0.06LINN CENTRAL CITY 295 $3,841,762 $192,083 0.01

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 13

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

LINN HIAWATHA 776 $76,348,480 $3,817,473 0.26LINN LISBON 242 $4,767,854 $238,395 0.02LINN MT VERNON 551 $32,370,556 $1,618,462 0.11LINN COGGON 140 $2,212,031 $110,604 0.01LINN FAIRFAX 192 $6,306,121 $315,255 0.02LINN SPRINGVILLE 185 $7,318,839 $365,951 0.03LINN WALKER 149 $7,365,009 $368,255 0.03LINN ALBURNETTE 130 $2,593,997 $129,759 0.01LINN ELY 184 $4,096,819 $204,846 0.01LINN PALO 188 $8,021,833 $401,102 0.03LINN ROBINS 116 $2,475,597 $123,782 0.01LINN OTHER 284 $5,527,155 $276,321 0.01LINN * TOTAL COUNTY * 19,027 $2,832,703,823 $141,549,049 9.74

LOUISA COLUMBUS JCT 325 $9,032,159 $445,683 0.03LOUISA WAPELLO* 375 $8,970,279 $448,497 0.03LOUISA MORNING SUN 125 $3,873,474 $193,672 0.01LOUISA LETTS 55 $240,156 $12,012 0LOUISA OAKVILLE 59 $903,320 $45,170 0LOUISA OTHER 116 $3,437,881 $171,860 0.01LOUISA * TOTAL COUNTY * 1,055 $26,457,269 $1,316,894 0.09

LUCAS CHARITON* 767 $32,772,375 $1,647,943 0.11LUCAS RUSSELL 93 $669,663 $33,457 0LUCAS LUCAS 60 $911,583 $45,561 0LUCAS OTHER 113 $2,288,143 $114,412 0LUCAS * TOTAL COUNTY * 1,033 $36,641,764 $1,841,373 0.13

LYON ROCK RAPIDS* 501 $23,434,942 $1,171,861 0.08LYON GEORGE 240 $6,856,438 $342,829 0.02LYON DOON 152 $4,821,410 $241,067 0.02LYON INWOOD 206 $6,534,685 $326,744 0.02LYON LARCHWOOD 177 $6,329,060 $316,482 0.02LYON LITTLE ROCK 72 $2,141,991 $107,093 0.01LYON ALVORD 44 $413,151 $20,658 0LYON LESTER 66 $1,515,351 $75,769 0.01LYON OTHER 75 $698,621 $34,933 0LYON * TOTAL COUNTY * 1,533 $52,745,649 $2,637,436 0.18

MADISON WINTERSET* 852 $58,129,150 $2,906,445 0.2MADISON EARLHAM 182 $9,498,120 $474,911 0.03MADISON ST CHARLES 130 $2,646,101 $132,303 0.01MADISON TRURO 81 $1,867,455 $93,376 0.01MADISON OTHER 215 $3,865,207 $192,984 0.01MADISON * TOTAL COUNTY * 1,460 $76,006,033 $3,800,019 0.26

MAHASKA OSKALOOSA* 1,907 $138,073,272 $6,907,261 0.48MAHASKA EDDYVILLE 60 $1,012,873 $50,643 0MAHASKA NEW SHARON 276 $5,896,209 $294,818 0.02

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 14

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

MAHASKA BEACON 49 $907,628 $45,387 0MAHASKA FREMONT 113 $1,297,322 $64,861 0MAHASKA LEIGHTON 69 $2,030,492 $101,526 0.01MAHASKA OTHER 167 $3,248,481 $162,441 0MAHASKA * TOTAL COUNTY * 2,641 $152,466,277 $7,626,937 0.52

MARION KNOXVILLE* 1,134 $88,099,875 $4,404,962 0.3MARION PELLA 1,608 $115,887,349 $5,795,320 0.4MARION PLEASANTVILLE 243 $5,251,764 $262,566 0.02MARION BUSSEY 65 $1,004,977 $50,258 0MARION MELCHER 95 $1,614,881 $80,750 0.01MARION DALLAS 41 $500,588 $25,030 0MARION HARVEY 46 $4,052,647 $202,636 0.01MARION OTHER 246 $4,801,036 $240,046 0MARION * TOTAL COUNTY * 3,478 $221,213,117 $11,061,568 0.76

MARSHALL MARSHALLTOWN* 2,923 $315,705,482 $15,792,465 1.09MARSHALL STATE CENTER 188 $3,750,478 $187,664 0.01MARSHALL ALBION 72 $1,241,040 $62,037 0MARSHALL GILMAN 74 $1,829,803 $91,491 0.01MARSHALL MELBOURNE 77 $914,819 $45,864 0MARSHALL CLEMONS 44 $96,654 $4,835 0MARSHALL LAUREL 59 $499,765 $25,051 0MARSHALL LE GRAND 71 $2,208,275 $110,415 0.01MARSHALL RHODES 73 $2,626,108 $131,306 0.01MARSHALL OTHER 151 $4,373,021 $218,653 0.01MARSHALL * TOTAL COUNTY * 3,732 $333,245,445 $16,669,781 1.15

MILLS GLENWOOD* 674 $34,466,720 $1,719,352 0.12MILLS MALVERN 184 $4,558,169 $227,922 0.02MILLS EMERSON 105 $2,759,557 $137,979 0.01MILLS PACIFIC JCT 69 $2,292,935 $114,646 0.01MILLS OTHER 167 $2,056,293 $102,813 0.01MILLS * TOTAL COUNTY * 1,199 $46,133,674 $2,302,712 0.16

MITCHELL OSAGE* 751 $32,891,914 $1,644,593 0.11MITCHELL ST ANSGAR 347 $9,436,996 $471,857 0.03MITCHELL RICEVILLE 149 $3,326,537 $166,333 0.01MITCHELL STACYVILLE 157 $3,771,669 $188,579 0.01MITCHELL MCINTIRE 48 $764,197 $38,210 0MITCHELL OTHER 141 $1,595,045 $79,757 0MITCHELL * TOTAL COUNTY * 1,593 $51,786,358 $2,589,329 0.18

MONONA ONAWA* 545 $28,073,170 $1,403,823 0.1MONONA MAPLETON 290 $9,983,383 $499,180 0.03MONONA UTE 114 $2,330,267 $116,520 0.01MONONA WHITING 104 $2,760,933 $138,074 0.01MONONA BLENCOE 51 $668,745 $33,439 0MONONA CASTANA 60 $290,134 $14,507 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 15

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

MONONA MOORHEAD 81 $729,610 $36,478 0MONONA SOLDIER 51 $741,302 $37,066 0MONONA TURIN 41 $217,509 $10,876 0MONONA OTHER 41 $4,437,269 $221,840 0MONONA * TOTAL COUNTY * 1,378 $50,232,322 $2,511,803 0.17MONROE ALBIA* 711 $30,471,196 $1,523,466 0.1MONROE LOVILIA 108 $2,833,969 $106,752 0.01MONROE MELROSE 41 $405,092 $20,257 0MONROE OTHER 80 $1,730,730 $86,496 0MONROE * TOTAL COUNTY * 940 $35,440,987 $1,736,971 0.12

MONTGOMERY RED OAK* 931 $61,154,715 $3,043,048 0.21MONTGOMERY VILLISCA 241 $5,285,224 $264,269 0.02MONTGOMERY STANTON 170 $3,497,477 $174,880 0.01MONTGOMERY ELLIOTT 57 $193,946 $9,698 0MONTGOMERY OTHER 43 $263,400 $13,168 0MONTGOMERY * TOTAL COUNTY * 1,442 $70,394,762 $3,505,063 0.24

MUSCATINE MUSCATINE* 2,587 $309,223,614 $15,461,666 1.06MUSCATINE WEST LIBERTY 441 $13,729,718 $686,483 0.05MUSCATINE WILTON 363 $33,536,530 $1,676,757 0.12MUSCATINE ATALISSA 45 $502,221 $25,113 0MUSCATINE NICHOLS 106 $2,264,876 $113,261 0.01MUSCATINE OTHER 312 $7,511,252 $375,551 0.01MUSCATINE * TOTAL COUNTY * 3,854 $366,768,211 $18,338,831 1.26

OBRIEN SHELDON 924 $60,001,410 $2,984,897 0.21OBRIEN HARTLEY 269 $10,126,290 $506,323 0.03OBRIEN PAULLINA 260 $5,716,674 $285,692 0.02OBRIEN PRIMGHAR* 190 $3,694,373 $183,648 0.01OBRIEN SANBORN 230 $10,337,935 $516,905 0.04OBRIEN SUTHERLAND 133 $4,302,780 $215,157 0.01OBRIEN OTHER 155 $1,816,147 $90,805 0.01OBRIEN * TOTAL COUNTY * 2,161 $95,995,609 $4,783,427 0.33

OSCEOLA SIBLEY* 462 $22,805,360 $1,140,290 0.08OSCEOLA ASHTON 92 $2,233,191 $111,660 0.01OSCEOLA OCHEYEDAN 137 $4,362,191 $218,077 0.02OSCEOLA HARRIS 49 $332,678 $16,634 0OSCEOLA MELVIN 56 $2,320,698 $116,036 0.01OSCEOLA OTHER 38 $1,322,492 $66,113 0OSCEOLA * TOTAL COUNTY * 834 $33,376,610 $1,668,810 0.11

PAGE CLARINDA* 812 $39,643,928 $1,982,227 0.14PAGE SHENANDOAH 812 $38,444,577 $1,922,282 0.13PAGE ESSEX 119 $2,443,800 $122,191 0.01PAGE BRADDYVILLE 44 $684,495 $34,225 0PAGE COIN 55 $409,385 $20,470 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 16

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

PAGE OTHER 117 $1,317,434 $65,872 0PAGE * TOTAL COUNTY * 1,959 $82,943,619 $4,147,267 0.29

PALO ALTO EMMETSBURG* 607 $26,872,746 $1,343,930 0.09PALO ALTO GRAETTINGER 150 $9,259,233 $462,961 0.03PALO ALTO RUTHVEN 144 $3,027,505 $151,380 0.01PALO ALTO WEST BEND 161 $7,705,916 $385,304 0.03PALO ALTO CYLINDER 44 $567,312 $28,370 0PALO ALTO MALLARD 80 $1,518,468 $75,922 0.01PALO ALTO OTHER 90 $1,247,179 $62,361 0PALO ALTO * TOTAL COUNTY * 1,276 $50,198,359 $2,510,228 0.17

PLYMOUTH LE MARS* 1,428 $119,154,922 $5,957,392 0.41PLYMOUTH AKRON 217 $7,402,125 $370,116 0.03PLYMOUTH KINGSLEY 265 $6,926,796 $346,348 0.02PLYMOUTH REMSEN 376 $12,131,698 $606,482 0.04PLYMOUTH MERRILL 134 $2,532,370 $126,625 0.01PLYMOUTH HINTON 150 $3,231,207 $160,880 0.01PLYMOUTH WESTFIELD 50 $501,733 $25,091 0PLYMOUTH OTHER 148 $1,463,119 $73,160 0PLYMOUTH * TOTAL COUNTY * 2,768 $153,343,970 $7,666,094 0.53

POCAHONTAS FONDA 106 $1,671,459 $83,576 0.01POCAHONTAS LAURENS 276 $8,089,609 $404,489 0.03POCAHONTAS POCAHONTAS* 444 $13,983,392 $699,020 0.05POCAHONTAS GILMORE CITY 53 $4,032,714 $201,638 0.01POCAHONTAS ROLFE 147 $3,797,670 $189,892 0.01POCAHONTAS HAVELOCK 49 $1,660,710 $83,030 0.01POCAHONTAS PALMER 68 $1,199,385 $59,967 0POCAHONTAS OTHER 91 $665,663 $33,283 0POCAHONTAS * TOTAL COUNTY * 1,234 $35,100,602 $1,754,895 0.12

POLK DES MOINES* 19,619 $3,492,314,625 $174,684,837 12.02POLK WEST DES MOINES 4,659 $855,900,302 $42,757,850 2.94POLK URBANDALE 2,657 $451,252,433 $22,561,282 1.55POLK ALTOONA 1,038 $210,110,562 $10,505,442 0.72POLK ANKENY 2,909 $415,484,756 $20,706,547 1.42POLK WINDSOR HTS 194 $18,113,765 $905,694 0.06POLK CLIVE 1,322 $300,835,345 $15,041,787 1.04POLK GRIMES 635 $114,243,052 $5,312,164 0.37POLK MITCHELLVILLE 172 $2,526,185 $126,307 0.01POLK POLK CITY 281 $9,122,088 $456,111 0.03POLK BONDURANT 331 $8,927,011 $446,354 0.03POLK ELKHART 92 $3,197,061 $159,862 0.01POLK PLEASANT HILL 341 $24,815,509 $1,240,779 0.09POLK RUNNELLS 211 $3,037,729 $151,898 0.01POLK JOHNSTON 1,015 $110,658,107 $5,532,921 0.38POLK ALLEMAN 54 $1,212,782 $60,703 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 17

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

POLK OTHER 126 $13,414,976 $670,726 0POLK * TOTAL COUNTY * 35,656 $6,035,166,288 $301,321,264 20.74

POTTAWATTAMIE COUNCIL BLUFFS* 4,926 $798,695,119 $39,934,704 2.75POTTAWATTAMIE AVOCA 266 $17,434,474 $871,723 0.06POTTAWATTAMIE CARTER LAKE 228 $11,047,304 $552,376 0.04POTTAWATTAMIE OAKLAND 245 $10,399,147 $519,960 0.04POTTAWATTAMIE CARSON 112 $1,655,981 $82,802 0.01POTTAWATTAMIE NEOLA 139 $4,123,993 $206,206 0.01POTTAWATTAMIE WALNUT 226 $6,178,911 $308,881 0.02POTTAWATTAMIE CRESCENT 122 $4,050,170 $202,504 0.01POTTAWATTAMIE HANCOCK 50 $863,244 $43,161 0POTTAWATTAMIE MINDEN 96 $1,849,706 $92,485 0.01POTTAWATTAMIE TREYNOR 97 $2,780,024 $139,000 0.01POTTAWATTAMIE UNDERWOOD 168 $7,469,197 $373,473 0.03POTTAWATTAMIE OTHER 227 $4,676,538 $233,858 0.01POTTAWATTAMIE * TOTAL COUNTY * 6,902 $871,223,808 $43,561,133 3

POWESHIEK GRINNELL 1,233 $66,520,750 $3,326,036 0.23POWESHIEK BROOKLYN 363 $24,246,998 $1,212,355 0.08POWESHIEK MONTEZUMA* 461 $16,962,090 $848,121 0.06POWESHIEK VICTOR 45 $1,431,060 $71,556 0POWESHIEK DEEP RIVER 101 $863,665 $43,186 0POWESHIEK MALCOM 114 $1,603,098 $80,095 0.01POWESHIEK OTHER 126 $4,679,821 $233,959 0POWESHIEK * TOTAL COUNTY * 2,443 $116,307,482 $5,815,308 0.4

RINGGOLD MOUNT AYR* 422 $25,281,040 $1,264,026 0.09RINGGOLD DIAGONAL 86 $1,425,617 $71,281 0RINGGOLD ELLSTON 50 $279,690 $13,985 0RINGGOLD OTHER 195 $1,910,387 $95,491 0RINGGOLD * TOTAL COUNTY * 753 $28,896,734 $1,444,783 0.1

SAC SAC CITY* 447 $18,771,496 $938,581 0.06SAC LAKE VIEW 254 $7,926,824 $396,331 0.03SAC ODEBOLT 210 $5,918,723 $295,939 0.02SAC EARLY 107 $2,513,231 $125,666 0.01SAC SCHALLER 175 $4,136,041 $206,800 0.01SAC WALL LAKE 157 $5,829,857 $291,494 0.02SAC AUBURN 68 $1,611,642 $80,581 0.01SAC LYTTON 55 $812,787 $40,641 0SAC NEMAHA 53 $971,836 $48,590 0SAC OTHER 110 $3,705,351 $185,271 0SAC * TOTAL COUNTY * 1,636 $52,197,788 $2,609,894 0.18

SCOTT DAVENPORT* 9,105 $1,768,854,603 $88,443,246 6.09SCOTT BETTENDORF 2,626 $293,892,085 $14,694,527 1.01SCOTT BUFFALO 87 $8,284,964 $414,257 0.03SCOTT LE CLAIRE 347 $10,487,972 $524,392 0.04

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 18

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

SCOTT BLUE GRASS 288 $5,715,805 $285,526 0.02SCOTT ELDRIDGE 667 $45,951,756 $2,297,601 0.16SCOTT PRINCETON 107 $1,867,729 $93,377 0.01SCOTT WALCOTT 279 $38,004,077 $1,900,196 0.13SCOTT DIXON 57 $753,868 $37,700 0SCOTT DONAHUE 92 $908,430 $45,426 0SCOTT LONG GROVE 160 $1,800,174 $90,019 0.01SCOTT MCCAUSLAND 55 $937,284 $46,862 0SCOTT OTHER 164 $8,334,443 $416,734 0SCOTT * TOTAL COUNTY * 14,034 $2,185,793,190 $109,289,863 7.52

SHELBY HARLAN* 1,024 $56,581,439 $2,829,588 0.19SHELBY ELK HORN 167 $5,791,312 $289,581 0.02SHELBY SHELBY 79 $846,044 $42,293 0SHELBY DEFIANCE 110 $1,778,340 $88,912 0.01SHELBY EARLING 96 $960,480 $48,030 0SHELBY IRWIN 72 $1,377,730 $68,886 0SHELBY PANAMA 74 $1,318,937 $65,945 0SHELBY PORTSMOUTH 62 $876,897 $43,847 0SHELBY OTHER 100 $1,043,394 $52,170 0SHELBY * TOTAL COUNTY * 1,784 $70,574,573 $3,529,252 0.24

SIOUX HAWARDEN 453 $18,569,443 $928,502 0.06SIOUX ALTON 193 $5,410,788 $270,547 0.02SIOUX HULL 371 $9,305,166 $465,290 0.03SIOUX ORANGE CITY* 802 $72,783,100 $3,634,175 0.25SIOUX ROCK VALLEY 612 $33,102,458 $1,655,131 0.11SIOUX SIOUX CENTER 1,018 $82,076,517 $4,103,833 0.28SIOUX BOYDEN 147 $2,506,745 $125,338 0.01SIOUX HOSPERS 159 $4,947,845 $246,418 0.02SIOUX IRETON 124 $5,755,084 $287,759 0.02SIOUX GRANVILLE 76 $1,721,077 $86,058 0.01SIOUX MAURICE 83 $868,729 $44,269 0SIOUX SHELDON 69 $2,333,812 $116,693 0.01SIOUX OTHER 111 $1,879,559 $93,984 0SIOUX * TOTAL COUNTY * 4,218 $241,260,323 $12,057,997 0.83

STORY AMES 4,045 $636,841,376 $31,886,787 2.19STORY NEVADA* 829 $46,382,579 $2,319,161 0.16STORY STORY CITY 593 $32,649,763 $1,632,426 0.11STORY CAMBRIDGE 66 $914,404 $45,704 0STORY COLO 126 $3,422,904 $171,151 0.01STORY MAXWELL 123 $1,435,407 $71,774 0STORY ROLAND 135 $2,465,231 $123,261 0.01STORY SLATER 153 $6,291,567 $314,583 0.02STORY ZEARING 108 $1,750,391 $87,524 0.01STORY COLLINS 55 $924,495 $46,222 0STORY GILBERT 93 $2,325,610 $116,282 0.01STORY HUXLEY 254 $10,643,046 $532,156 0.04

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 19

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

STORY KELLEY 61 $372,068 $18,604 0STORY MCCALLSBURG 44 $920,631 $46,035 0STORY OTHER 101 $4,401,802 $220,094 0STORY * TOTAL COUNTY * 6,786 $751,741,274 $37,631,764 2.59

TAMA TAMA 466 $12,288,647 $614,441 0.04TAMA DYSART 242 $6,424,561 $321,240 0.02TAMA TOLEDO* 433 $34,932,686 $1,746,908 0.12TAMA TRAER 297 $9,359,896 $467,877 0.03TAMA GARWIN 94 $822,552 $42,440 0TAMA GLADBROOK 195 $7,852,487 $392,587 0.03TAMA CHELSEA 88 $965,748 $48,300 0TAMA CLUTIER 76 $712,495 $35,643 0TAMA ELBERON 49 $404,760 $20,237 0TAMA MONTOUR 42 $1,074,386 $53,714 0TAMA OTHER 129 $9,346,131 $467,277 0TAMA * TOTAL COUNTY * 2,111 $84,184,349 $4,210,664 0.29

TAYLOR BEDFORD* 388 $12,051,100 $603,260 0.04TAYLOR LENOX 242 $6,951,566 $347,573 0.02TAYLOR CLEARFIELD 76 $815,992 $40,769 0TAYLOR NEW MARKET 66 $629,238 $31,457 0TAYLOR OTHER 111 $1,003,972 $50,205 0TAYLOR * TOTAL COUNTY * 883 $21,451,868 $1,073,264 0.07

UNION CRESTON* 1,181 $101,987,939 $5,099,383 0.35UNION AFTON 192 $4,027,062 $201,363 0.01UNION LORIMOR 59 $387,871 $19,394 0UNION OTHER 89 $1,374,760 $68,739 0UNION * TOTAL COUNTY * 1,521 $107,777,632 $5,388,879 0.37

VAN BUREN KEOSAUQUA* 332 $6,809,990 $340,508 0.02VAN BUREN BONAPARTE 109 $1,808,872 $90,366 0.01VAN BUREN FARMINGTON 131 $2,106,641 $105,335 0.01VAN BUREN MILTON 75 $789,918 $39,549 0VAN BUREN BIRMINGHAM 79 $1,232,338 $61,621 0VAN BUREN CANTRIL 66 $2,268,563 $113,428 0.01VAN BUREN STOCKPORT 70 $2,275,532 $113,772 0.01VAN BUREN OTHER 191 $4,391,737 $207,267 0VAN BUREN * TOTAL COUNTY * 1,053 $21,683,591 $1,071,846 0.07

WAPELLO OTTUMWA* 2,974 $284,736,919 $14,237,896 0.98WAPELLO ELDON 165 $2,862,514 $143,129 0.01WAPELLO EDDYVILLE 118 $3,450,675 $172,531 0.01WAPELLO AGENCY 111 $1,963,487 $98,175 0.01WAPELLO BLAKESBURG 87 $577,026 $28,848 0WAPELLO OTHER 99 $5,109,666 $255,486 0WAPELLO * TOTAL COUNTY * 3,554 $298,700,287 $14,936,065 1.03

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 20

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

WARREN INDIANOLA* 1,686 $140,756,075 $7,032,679 0.48WARREN CARLISLE 386 $13,271,217 $663,594 0.05WARREN NORWALK 492 $33,927,186 $1,696,333 0.12WARREN MILO 128 $2,913,065 $145,556 0.01WARREN CUMMING 126 $1,606,710 $80,339 0.01WARREN HARTFORD 42 $786,871 $39,339 0WARREN LACONA 83 $1,871,303 $93,567 0.01WARREN MARTENSDALE 47 $1,982,043 $99,098 0.01WARREN NEW VIRGINIA 132 $1,190,782 $59,554 0WARREN OTHER 178 $1,850,150 $92,510 0WARREN * TOTAL COUNTY * 3,300 $200,155,402 $10,002,569 0.69

WASHINGTON WASHINGTON* 1,239 $73,585,498 $3,679,204 0.25WASHINGTON KALONA 677 $27,193,791 $1,359,691 0.09WASHINGTON BRIGHTON 138 $2,389,940 $119,332 0.01WASHINGTON RIVERSIDE 226 $7,418,236 $349,558 0.02WASHINGTON WELLMAN 299 $9,454,529 $472,723 0.03WASHINGTON AINSWORTH 132 $2,935,972 $146,806 0.01WASHINGTON CRAWFORDSVILLE 80 $662,700 $33,136 0WASHINGTON OTHER 107 $2,105,836 $105,285 0WASHINGTON * TOTAL COUNTY * 2,898 $125,746,502 $6,265,735 0.43

WAYNE CORYDON* 350 $10,273,593 $513,678 0.04WAYNE SEYMOUR 115 $1,696,155 $84,767 0.01WAYNE ALLERTON 101 $2,703,714 $135,180 0.01WAYNE HUMESTON 165 $3,383,816 $169,195 0.01WAYNE LINEVILLE 43 $594,103 $29,703 0WAYNE OTHER 91 $3,544,181 $177,192 0.01WAYNE * TOTAL COUNTY * 865 $22,195,562 $1,109,715 0.08

WEBSTER FT DODGE* 3,489 $422,905,458 $21,145,297 1.46WEBSTER GOWRIE 239 $6,426,474 $321,441 0.02WEBSTER DAYTON 148 $2,432,627 $121,633 0.01WEBSTER LEHIGH 88 $1,621,649 $81,080 0.01WEBSTER OTHO 52 $507,629 $25,381 0WEBSTER BADGER 71 $1,199,239 $59,966 0WEBSTER CALLENDER 48 $328,863 $16,444 0WEBSTER CLARE 59 $476,030 $23,804 0WEBSTER DUNCOMBE 66 $858,902 $42,948 0WEBSTER HARCOURT 60 $2,484,397 $124,219 0.01WEBSTER OTHER 225 $5,391,134 $269,557 0WEBSTER * TOTAL COUNTY * 4,545 $444,632,402 $22,231,770 1.53

WINNEBAGO FOREST CITY* 568 $23,466,986 $1,173,379 0.08WINNEBAGO BUFFALO CENTER 226 $5,652,927 $282,647 0.02WINNEBAGO LAKE MILLS 358 $18,863,569 $942,837 0.06WINNEBAGO THOMPSON 97 $8,794,723 $439,739 0.03WINNEBAGO LELAND 78 $1,793,906 $89,700 0.01WINNEBAGO RAKE 65 $1,185,379 $59,275 0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 21

County Town # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales Tax

Fiscal Year 2004By County and Town

WINNEBAGO OTHER 90 $4,461,583 $223,079 0WINNEBAGO * TOTAL COUNTY * 1,482 $64,219,073 $3,210,656 0.22

WINNESHIEK DECORAH* 1,689 $126,329,872 $6,308,530 0.43WINNESHIEK CALMAR 217 $8,581,728 $429,090 0.03WINNESHIEK OSSIAN 246 $6,515,489 $325,781 0.02WINNESHIEK CASTALIA 46 $244,027 $12,202 0WINNESHIEK FT. ATKINSON 146 $3,059,171 $152,967 0.01WINNESHIEK RIDGEWAY 100 $3,152,415 $157,644 0.01WINNESHIEK SPILLVILLE 89 $2,418,313 $120,922 0.01WINNESHIEK OTHER 185 $4,532,872 $226,367 0WINNESHIEK * TOTAL COUNTY * 2,718 $154,833,887 $7,733,503 0.53

WOODBURY SIOUX CITY* 7,776 $1,114,186,687 $55,688,676 3.83WOODBURY MOVILLE 222 $8,423,072 $421,156 0.03WOODBURY ANTHON 141 $3,044,582 $152,236 0.01WOODBURY CORRECTIONVILLE 170 $5,061,997 $253,104 0.02WOODBURY DANBURY 95 $1,816,403 $90,826 0.01WOODBURY SERGEANT BLUFF 363 $18,509,555 $925,496 0.06WOODBURY SLOAN 143 $3,172,180 $158,616 0.01WOODBURY HORNICK 74 $1,015,456 $44,814 0WOODBURY LAWTON 114 $4,582,193 $229,106 0.02WOODBURY PIERSON 93 $2,017,572 $100,881 0.01WOODBURY SALIX 90 $2,284,305 $114,215 0.01WOODBURY SMITHLAND 57 $611,603 $30,587 0WOODBURY BRONSON 41 $255,248 $12,777 0WOODBURY OTHER 171 $1,787,324 $89,394 0WOODBURY * TOTAL COUNTY * 9,550 $1,166,768,177 $58,311,884 4.01

WORTH MANLY 159 $3,962,164 $198,113 0.01WORTH NORTHWOOD* 384 $13,442,498 $672,168 0.05WORTH FERTILE 65 $969,097 $48,456 0WORTH GRAFTON 69 $1,153,354 $57,668 0WORTH HANLONTOWN 63 $891,532 $44,579 0WORTH JOICE 52 $297,472 $14,878 0WORTH KENSETT 101 $658,638 $32,935 0WORTH OTHER 35 $181,914 $9,093 0WORTH * TOTAL COUNTY * 928 $21,556,669 $1,077,890 0.07

WRIGHT CLARION* 503 $21,194,411 $1,059,755 0.07WRIGHT EAGLE GROVE 433 $26,441,671 $1,322,159 0.09WRIGHT BELMOND 505 $23,291,336 $1,164,578 0.08WRIGHT DOWS 107 $2,221,350 $111,064 0.01WRIGHT GOLDFIELD 128 $4,800,167 $240,006 0.02WRIGHT WOOLSTOCK 41 $1,503,377 $75,166 0.01WRIGHT OTHER 107 $1,935,096 $96,755 0WRIGHT * TOTAL COUNTY * 1,824 $81,387,408 $4,069,483 0.28 * LATE FILERS * 31,325 $495,206,152 $24,752,106 1.7 ** GRAND TOTAL ** 344,963 $29,099,277,162 $1,453,164,887 100

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 22

County Town Class # of Bus Computed Tax

NON-RESIDENT UTIL/TRANS 0 $0NON-RESIDENT BLDG. MTL. 0 $0NON-RESIDENT GEN. MDSE. 0 $0NON-RESIDENT FOOD 0 $0NON-RESIDENT MOTOR VEH. 0 $0NON-RESIDENT APPAREL 0 $0NON-RESIDENT HOME FURN. 0 $0NON-RESIDENT EAT DRINK 0 $0NON-RESIDENT SPECIALTY 0 $0NON-RESIDENT SERVICES 0 $0NON-RESIDENT WHOLESALE 0 $0NON-RESIDENT MISC. 65 $239,962NON-RESIDENT * TOTAL * 65 $239,962

County Town Class # of Bus Computed TaxADAIR COUNTY TOTAL UTIL/TRANS 45 $375,640ADAIR COUNTY TOTAL BLDG. MTL. 43 $277,019ADAIR COUNTY TOTAL GEN. MDSE. 34 $288,675ADAIR COUNTY TOTAL FOOD 0 $0ADAIR COUNTY TOTAL MOTOR VEH. 75 $142,182ADAIR COUNTY TOTAL APPAREL 0 $0ADAIR COUNTY TOTAL HOME FURN. 0 $0ADAIR COUNTY TOTAL EAT DRINK 87 $322,090ADAIR COUNTY TOTAL SPECIALTY 185 $102,575ADAIR COUNTY TOTAL SERVICES 380 $317,344ADAIR COUNTY TOTAL WHOLESALE 74 $174,983ADAIR COUNTY TOTAL MISC. 215 $330,334ADAIR COUNTY TOTAL * TOTAL * 1,138 $2,330,842

ADAMS COUNTY TOTAL UTIL/TRANS 32 $171,347ADAMS COUNTY TOTAL BLDG. MTL. 20 $17,905ADAMS COUNTY TOTAL GEN. MDSE. 0 $0ADAMS COUNTY TOTAL FOOD 0 $0ADAMS COUNTY TOTAL MOTOR VEH. 39 $91,252ADAMS COUNTY TOTAL APPAREL 0 $0ADAMS COUNTY TOTAL HOME FURN. 0 $0ADAMS COUNTY TOTAL EAT DRINK 58 $87,121ADAMS COUNTY TOTAL SPECIALTY 110 $52,155ADAMS COUNTY TOTAL SERVICES 203 $145,752ADAMS COUNTY TOTAL WHOLESALE 57 $93,847ADAMS COUNTY TOTAL MISC. 146 $390,725ADAMS COUNTY TOTAL * TOTAL * 665 $1,050,104

ALLAMAKEE WAUKON* UTIL/TRANS 0 $0ALLAMAKEE WAUKON* BLDG. MTL. 35 $259,418ALLAMAKEE WAUKON* GEN. MDSE. 0 $0ALLAMAKEE WAUKON* FOOD 0 $0ALLAMAKEE WAUKON* MOTOR VEH. 53 $311,352ALLAMAKEE WAUKON* APPAREL 0 $0

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 23

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

ALLAMAKEE WAUKON* HOME FURN. 34 $71,041ALLAMAKEE WAUKON* EAT DRINK 64 $167,012ALLAMAKEE WAUKON* SPECIALTY 134 $126,135ALLAMAKEE WAUKON* SERVICES 314 $379,978ALLAMAKEE WAUKON* WHOLESALE 58 $164,255ALLAMAKEE WAUKON* MISC. 157 $761,401ALLAMAKEE WAUKON* * TOTAL * 849 $2,240,592ALLAMAKEE OTHER UTIL/TRANS 51 $466,062ALLAMAKEE OTHER BLDG. MTL. 34 $102,243ALLAMAKEE OTHER GEN. MDSE. 42 $231,807ALLAMAKEE OTHER FOOD 0 $0ALLAMAKEE OTHER MOTOR VEH. 46 $772,879ALLAMAKEE OTHER APPAREL 0 $0ALLAMAKEE OTHER HOME FURN. 0 $0ALLAMAKEE OTHER EAT DRINK 88 $172,721ALLAMAKEE OTHER SPECIALTY 164 $83,953ALLAMAKEE OTHER SERVICES 359 $178,855ALLAMAKEE OTHER WHOLESALE 72 $52,063ALLAMAKEE OTHER MISC. 175 $242,557ALLAMAKEE OTHER * TOTAL * 1,031 $2,303,140ALLAMAKEE COUNTY TOTAL UTIL/TRANS 51 $466,062ALLAMAKEE COUNTY TOTAL BLDG. MTL. 69 $361,661ALLAMAKEE COUNTY TOTAL GEN. MDSE. 42 $231,807ALLAMAKEE COUNTY TOTAL FOOD 0 $0ALLAMAKEE COUNTY TOTAL MOTOR VEH. 99 $1,084,231ALLAMAKEE COUNTY TOTAL APPAREL 0 $0ALLAMAKEE COUNTY TOTAL HOME FURN. 34 $71,041ALLAMAKEE COUNTY TOTAL EAT DRINK 152 $339,733ALLAMAKEE COUNTY TOTAL SPECIALTY 298 $210,088ALLAMAKEE COUNTY TOTAL SERVICES 673 $558,833ALLAMAKEE COUNTY TOTAL WHOLESALE 130 $216,318ALLAMAKEE COUNTY TOTAL MISC. 332 $1,003,958ALLAMAKEE COUNTY TOTAL * TOTAL * 1,880 $4,543,732

APPANOOSE CENTERVILLE* UTIL/TRANS 44 $411,743APPANOOSE CENTERVILLE* BLDG. MTL. 26 $283,950APPANOOSE CENTERVILLE* GEN. MDSE. 37 $1,038,838APPANOOSE CENTERVILLE* FOOD 31 $420,011APPANOOSE CENTERVILLE* MOTOR VEH. 57 $298,950APPANOOSE CENTERVILLE* APPAREL 31 $62,463APPANOOSE CENTERVILLE* HOME FURN. 38 $113,851APPANOOSE CENTERVILLE* EAT DRINK 86 $331,976APPANOOSE CENTERVILLE* SPECIALTY 198 $160,735APPANOOSE CENTERVILLE* SERVICES 380 $324,036APPANOOSE CENTERVILLE* WHOLESALE 49 $83,607APPANOOSE CENTERVILLE* MISC. 98 $178,316APPANOOSE CENTERVILLE* * TOTAL * 1,075 $3,708,476APPANOOSE OTHER UTIL/TRANS 35 $25,142APPANOOSE OTHER BLDG. MTL. 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 24

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

APPANOOSE OTHER GEN. MDSE. 0 $0APPANOOSE OTHER FOOD 20 $37,137APPANOOSE OTHER MOTOR VEH. 37 $38,189APPANOOSE OTHER APPAREL 0 $0APPANOOSE OTHER HOME FURN. 0 $0APPANOOSE OTHER EAT DRINK 42 $40,216APPANOOSE OTHER SPECIALTY 97 $21,403APPANOOSE OTHER SERVICES 216 $61,261APPANOOSE OTHER WHOLESALE 0 $0APPANOOSE OTHER MISC. 121 $58,523APPANOOSE OTHER * TOTAL * 568 $281,871APPANOOSE COUNTY TOTAL UTIL/TRANS 79 $436,885APPANOOSE COUNTY TOTAL BLDG. MTL. 26 $283,950APPANOOSE COUNTY TOTAL GEN. MDSE. 37 $1,038,838APPANOOSE COUNTY TOTAL FOOD 51 $457,148APPANOOSE COUNTY TOTAL MOTOR VEH. 94 $337,139APPANOOSE COUNTY TOTAL APPAREL 31 $62,463APPANOOSE COUNTY TOTAL HOME FURN. 38 $113,851APPANOOSE COUNTY TOTAL EAT DRINK 128 $372,192APPANOOSE COUNTY TOTAL SPECIALTY 295 $182,138APPANOOSE COUNTY TOTAL SERVICES 596 $385,297APPANOOSE COUNTY TOTAL WHOLESALE 49 $83,607APPANOOSE COUNTY TOTAL MISC. 219 $236,839APPANOOSE COUNTY TOTAL * TOTAL * 1,643 $3,990,347

AUDUBON AUDUBON* UTIL/TRANS 31 $162,334AUDUBON AUDUBON* BLDG. MTL. 24 $125,208AUDUBON AUDUBON* GEN. MDSE. 0 $0AUDUBON AUDUBON* FOOD 0 $0AUDUBON AUDUBON* MOTOR VEH. 26 $74,514AUDUBON AUDUBON* APPAREL 0 $0AUDUBON AUDUBON* HOME FURN. 0 $0AUDUBON AUDUBON* EAT DRINK 38 $57,849AUDUBON AUDUBON* SPECIALTY 84 $32,822AUDUBON AUDUBON* SERVICES 171 $155,306AUDUBON AUDUBON* WHOLESALE 46 $88,287AUDUBON AUDUBON* MISC. 153 $424,474AUDUBON AUDUBON* * TOTAL * 573 $1,120,794AUDUBON OTHER UTIL/TRANS 31 $29,050AUDUBON OTHER BLDG. MTL. 0 $0AUDUBON OTHER GEN. MDSE. 0 $0AUDUBON OTHER FOOD 0 $0AUDUBON OTHER MOTOR VEH. 0 $0AUDUBON OTHER APPAREL 0 $0AUDUBON OTHER HOME FURN. 0 $0AUDUBON OTHER EAT DRINK 42 $51,492AUDUBON OTHER SPECIALTY 81 $11,727AUDUBON OTHER SERVICES 93 $58,249AUDUBON OTHER WHOLESALE 24 $17,912

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 25

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

AUDUBON OTHER MISC. 74 $136,416AUDUBON OTHER * TOTAL * 345 $304,846AUDUBON COUNTY TOTAL UTIL/TRANS 62 $191,384AUDUBON COUNTY TOTAL BLDG. MTL. 24 $125,208AUDUBON COUNTY TOTAL GEN. MDSE. 0 $0AUDUBON COUNTY TOTAL FOOD 0 $0AUDUBON COUNTY TOTAL MOTOR VEH. 26 $74,514AUDUBON COUNTY TOTAL APPAREL 0 $0AUDUBON COUNTY TOTAL HOME FURN. 0 $0AUDUBON COUNTY TOTAL EAT DRINK 80 $109,341AUDUBON COUNTY TOTAL SPECIALTY 165 $44,549AUDUBON COUNTY TOTAL SERVICES 264 $213,555AUDUBON COUNTY TOTAL WHOLESALE 70 $106,199AUDUBON COUNTY TOTAL MISC. 227 $560,890AUDUBON COUNTY TOTAL * TOTAL * 918 $1,425,640

BENTON BELLE PLAINE UTIL/TRANS 26 $219,704BENTON BELLE PLAINE BLDG. MTL. 0 $0BENTON BELLE PLAINE GEN. MDSE. 0 $0BENTON BELLE PLAINE FOOD 0 $0BENTON BELLE PLAINE MOTOR VEH. 28 $107,823BENTON BELLE PLAINE APPAREL 0 $0BENTON BELLE PLAINE HOME FURN. 0 $0BENTON BELLE PLAINE EAT DRINK 30 $49,300BENTON BELLE PLAINE SPECIALTY 61 $21,185BENTON BELLE PLAINE SERVICES 154 $141,931BENTON BELLE PLAINE WHOLESALE 20 $15,005BENTON BELLE PLAINE MISC. 100 $322,824BENTON BELLE PLAINE * TOTAL * 419 $877,772BENTON VINTON* UTIL/TRANS 44 $1,924,065BENTON VINTON* BLDG. MTL. 21 $69,130BENTON VINTON* GEN. MDSE. 32 $452,525BENTON VINTON* FOOD 0 $0BENTON VINTON* MOTOR VEH. 53 $174,519BENTON VINTON* APPAREL 0 $0BENTON VINTON* HOME FURN. 26 $110,330BENTON VINTON* EAT DRINK 67 $199,210BENTON VINTON* SPECIALTY 164 $108,135BENTON VINTON* SERVICES 296 $216,019BENTON VINTON* WHOLESALE 44 $235,305BENTON VINTON* MISC. 181 $374,484BENTON VINTON* * TOTAL * 928 $3,863,722BENTON OTHER UTIL/TRANS 120 $1,123,555BENTON OTHER BLDG. MTL. 25 $281,415BENTON OTHER GEN. MDSE. 0 $0BENTON OTHER FOOD 27 $38,180BENTON OTHER MOTOR VEH. 107 $314,821BENTON OTHER APPAREL 0 $0BENTON OTHER HOME FURN. 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 26

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BENTON OTHER EAT DRINK 81 $113,357BENTON OTHER SPECIALTY 280 $109,197BENTON OTHER SERVICES 483 $256,754BENTON OTHER WHOLESALE 103 $151,958BENTON OTHER MISC. 254 $353,877BENTON OTHER * TOTAL * 1,480 $2,743,114BENTON COUNTY TOTAL UTIL/TRANS 190 $3,267,324BENTON COUNTY TOTAL BLDG. MTL. 46 $350,545BENTON COUNTY TOTAL GEN. MDSE. 32 $452,525BENTON COUNTY TOTAL FOOD 27 $38,180BENTON COUNTY TOTAL MOTOR VEH. 188 $597,163BENTON COUNTY TOTAL APPAREL 0 $0BENTON COUNTY TOTAL HOME FURN. 26 $110,330BENTON COUNTY TOTAL EAT DRINK 178 $361,867BENTON COUNTY TOTAL SPECIALTY 505 $238,517BENTON COUNTY TOTAL SERVICES 933 $614,704BENTON COUNTY TOTAL WHOLESALE 167 $402,268BENTON COUNTY TOTAL MISC. 535 $1,051,185BENTON COUNTY TOTAL * TOTAL * 2,827 $7,484,608

BLACK HAWK WATERLOO* UTIL/TRANS 159 $6,101,281BLACK HAWK WATERLOO* BLDG. MTL. 140 $6,095,899BLACK HAWK WATERLOO* GEN. MDSE. 139 $9,472,356BLACK HAWK WATERLOO* FOOD 148 $1,410,390BLACK HAWK WATERLOO* MOTOR VEH. 349 $2,038,102BLACK HAWK WATERLOO* APPAREL 132 $1,180,778BLACK HAWK WATERLOO* HOME FURN. 213 $1,673,922BLACK HAWK WATERLOO* EAT DRINK 653 $4,055,420BLACK HAWK WATERLOO* SPECIALTY 1,248 $3,900,768BLACK HAWK WATERLOO* SERVICES 2,057 $6,208,932BLACK HAWK WATERLOO* WHOLESALE 344 $2,832,900BLACK HAWK WATERLOO* MISC. 914 $2,747,516BLACK HAWK WATERLOO* * TOTAL * 6,496 $47,718,264BLACK HAWK CEDAR FALLS UTIL/TRANS 68 $1,800,647BLACK HAWK CEDAR FALLS BLDG. MTL. 59 $1,218,943BLACK HAWK CEDAR FALLS GEN. MDSE. 45 $4,345,510BLACK HAWK CEDAR FALLS FOOD 66 $714,621BLACK HAWK CEDAR FALLS MOTOR VEH. 140 $993,232BLACK HAWK CEDAR FALLS APPAREL 140 $693,709BLACK HAWK CEDAR FALLS HOME FURN. 134 $517,506BLACK HAWK CEDAR FALLS EAT DRINK 327 $2,352,198BLACK HAWK CEDAR FALLS SPECIALTY 772 $1,848,356BLACK HAWK CEDAR FALLS SERVICES 1,116 $2,198,208BLACK HAWK CEDAR FALLS WHOLESALE 184 $1,814,410BLACK HAWK CEDAR FALLS MISC. 378 $1,173,733BLACK HAWK CEDAR FALLS * TOTAL * 3,429 $19,671,073BLACK HAWK EVANSDALE UTIL/TRANS 0 $0BLACK HAWK EVANSDALE BLDG. MTL. 0 $0BLACK HAWK EVANSDALE GEN. MDSE. 31 $136,244

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 27

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BLACK HAWK EVANSDALE FOOD 0 $0BLACK HAWK EVANSDALE MOTOR VEH. 31 $220,974BLACK HAWK EVANSDALE APPAREL 0 $0BLACK HAWK EVANSDALE HOME FURN. 0 $0BLACK HAWK EVANSDALE EAT DRINK 31 $195,679BLACK HAWK EVANSDALE SPECIALTY 89 $41,175BLACK HAWK EVANSDALE SERVICES 149 $117,911BLACK HAWK EVANSDALE WHOLESALE 0 $0BLACK HAWK EVANSDALE MISC. 71 $161,227BLACK HAWK EVANSDALE * TOTAL * 402 $873,210BLACK HAWK OTHER UTIL/TRANS 79 $218,665BLACK HAWK OTHER BLDG. MTL. 26 $80,980BLACK HAWK OTHER GEN. MDSE. 31 $157,467BLACK HAWK OTHER FOOD 0 $0BLACK HAWK OTHER MOTOR VEH. 68 $326,333BLACK HAWK OTHER APPAREL 0 $0BLACK HAWK OTHER HOME FURN. 31 $58,821BLACK HAWK OTHER EAT DRINK 84 $97,921BLACK HAWK OTHER SPECIALTY 233 $75,435BLACK HAWK OTHER SERVICES 416 $484,614BLACK HAWK OTHER WHOLESALE 98 $1,079,273BLACK HAWK OTHER MISC. 223 $564,038BLACK HAWK OTHER * TOTAL * 1,289 $3,143,547BLACK HAWK COUNTY TOTAL UTIL/TRANS 306 $8,120,593BLACK HAWK COUNTY TOTAL BLDG. MTL. 225 $7,395,822BLACK HAWK COUNTY TOTAL GEN. MDSE. 246 $14,111,577BLACK HAWK COUNTY TOTAL FOOD 214 $2,125,011BLACK HAWK COUNTY TOTAL MOTOR VEH. 588 $3,578,641BLACK HAWK COUNTY TOTAL APPAREL 272 $1,874,487BLACK HAWK COUNTY TOTAL HOME FURN. 378 $2,250,249BLACK HAWK COUNTY TOTAL EAT DRINK 1,095 $6,701,218BLACK HAWK COUNTY TOTAL SPECIALTY 2,342 $5,865,734BLACK HAWK COUNTY TOTAL SERVICES 3,738 $9,009,665BLACK HAWK COUNTY TOTAL WHOLESALE 626 $5,726,583BLACK HAWK COUNTY TOTAL MISC. 1,586 $4,646,514BLACK HAWK COUNTY TOTAL * TOTAL * 11,616 $71,406,094

BOONE BOONE* UTIL/TRANS 70 $854,502BOONE BOONE* BLDG. MTL. 48 $388,456BOONE BOONE* GEN. MDSE. 37 $1,324,210BOONE BOONE* FOOD 30 $448,158BOONE BOONE* MOTOR VEH. 81 $597,085BOONE BOONE* APPAREL 28 $101,241BOONE BOONE* HOME FURN. 38 $704,350BOONE BOONE* EAT DRINK 104 $563,160BOONE BOONE* SPECIALTY 328 $303,302BOONE BOONE* SERVICES 585 $658,773BOONE BOONE* WHOLESALE 90 $241,341BOONE BOONE* MISC. 295 $1,306,902

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 28

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BOONE BOONE* * TOTAL * 1,734 $7,491,480BOONE OTHER UTIL/TRANS 52 $358,851BOONE OTHER BLDG. MTL. 0 $0BOONE OTHER GEN. MDSE. 0 $0BOONE OTHER FOOD 0 $0BOONE OTHER MOTOR VEH. 31 $47,200BOONE OTHER APPAREL 0 $0BOONE OTHER HOME FURN. 0 $0BOONE OTHER EAT DRINK 51 $88,529BOONE OTHER SPECIALTY 167 $21,654BOONE OTHER SERVICES 253 $122,037BOONE OTHER WHOLESALE 45 $61,666BOONE OTHER MISC. 188 $281,518BOONE OTHER * TOTAL * 787 $981,455BOONE COUNTY TOTAL UTIL/TRANS 122 $1,213,353BOONE COUNTY TOTAL BLDG. MTL. 48 $388,456BOONE COUNTY TOTAL GEN. MDSE. 37 $1,324,210BOONE COUNTY TOTAL FOOD 30 $448,158BOONE COUNTY TOTAL MOTOR VEH. 112 $644,285BOONE COUNTY TOTAL APPAREL 28 $101,241BOONE COUNTY TOTAL HOME FURN. 38 $704,350BOONE COUNTY TOTAL EAT DRINK 155 $651,689BOONE COUNTY TOTAL SPECIALTY 495 $324,956BOONE COUNTY TOTAL SERVICES 838 $780,810BOONE COUNTY TOTAL WHOLESALE 135 $303,007BOONE COUNTY TOTAL MISC. 483 $1,588,420BOONE COUNTY TOTAL * TOTAL * 2,521 $8,472,935

BREMER WAVERLY* UTIL/TRANS 31 $301,114BREMER WAVERLY* BLDG. MTL. 20 $223,305BREMER WAVERLY* GEN. MDSE. 25 $1,131,394BREMER WAVERLY* FOOD 0 $0BREMER WAVERLY* MOTOR VEH. 60 $329,351BREMER WAVERLY* APPAREL 28 $62,101BREMER WAVERLY* HOME FURN. 53 $136,983BREMER WAVERLY* EAT DRINK 96 $597,371BREMER WAVERLY* SPECIALTY 241 $247,241BREMER WAVERLY* SERVICES 431 $883,311BREMER WAVERLY* WHOLESALE 73 $343,854BREMER WAVERLY* MISC. 193 $561,130BREMER WAVERLY* * TOTAL * 1,251 $4,817,155BREMER OTHER UTIL/TRANS 86 $523,446BREMER OTHER BLDG. MTL. 59 $217,053BREMER OTHER GEN. MDSE. 32 $249,527BREMER OTHER FOOD 20 $102,248BREMER OTHER MOTOR VEH. 57 $144,142BREMER OTHER APPAREL 0 $0BREMER OTHER HOME FURN. 29 $43,017BREMER OTHER EAT DRINK 80 $101,517

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 29

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BREMER OTHER SPECIALTY 272 $125,824BREMER OTHER SERVICES 510 $343,192BREMER OTHER WHOLESALE 85 $169,805BREMER OTHER MISC. 300 $442,798BREMER OTHER * TOTAL * 1,530 $2,462,569BREMER COUNTY TOTAL UTIL/TRANS 117 $824,560BREMER COUNTY TOTAL BLDG. MTL. 79 $440,358BREMER COUNTY TOTAL GEN. MDSE. 57 $1,380,921BREMER COUNTY TOTAL FOOD 20 $102,248BREMER COUNTY TOTAL MOTOR VEH. 117 $473,493BREMER COUNTY TOTAL APPAREL 28 $62,101BREMER COUNTY TOTAL HOME FURN. 82 $180,000BREMER COUNTY TOTAL EAT DRINK 176 $698,888BREMER COUNTY TOTAL SPECIALTY 513 $373,065BREMER COUNTY TOTAL SERVICES 941 $1,226,503BREMER COUNTY TOTAL WHOLESALE 158 $513,659BREMER COUNTY TOTAL MISC. 493 $1,003,928BREMER COUNTY TOTAL * TOTAL * 2,781 $7,279,724

BUCHANAN INDEPENDENCE* UTIL/TRANS 45 $514,004BUCHANAN INDEPENDENCE* BLDG. MTL. 46 $203,100BUCHANAN INDEPENDENCE* GEN. MDSE. 25 $845,603BUCHANAN INDEPENDENCE* FOOD 27 $268,354BUCHANAN INDEPENDENCE* MOTOR VEH. 70 $221,544BUCHANAN INDEPENDENCE* APPAREL 0 $0BUCHANAN INDEPENDENCE* HOME FURN. 20 $48,272BUCHANAN INDEPENDENCE* EAT DRINK 93 $368,769BUCHANAN INDEPENDENCE* SPECIALTY 230 $239,643BUCHANAN INDEPENDENCE* SERVICES 313 $291,949BUCHANAN INDEPENDENCE* WHOLESALE 44 $127,340BUCHANAN INDEPENDENCE* MISC. 159 $220,387BUCHANAN INDEPENDENCE* * TOTAL * 1,072 $3,348,965BUCHANAN OTHER UTIL/TRANS 52 $139,438BUCHANAN OTHER BLDG. MTL. 40 $564,798BUCHANAN OTHER GEN. MDSE. 24 $138,597BUCHANAN OTHER FOOD 33 $131,936BUCHANAN OTHER MOTOR VEH. 87 $373,584BUCHANAN OTHER APPAREL 0 $0BUCHANAN OTHER HOME FURN. 56 $45,210BUCHANAN OTHER EAT DRINK 89 $85,172BUCHANAN OTHER SPECIALTY 274 $169,446BUCHANAN OTHER SERVICES 442 $229,749BUCHANAN OTHER WHOLESALE 111 $132,396BUCHANAN OTHER MISC. 199 $261,196BUCHANAN OTHER * TOTAL * 1,407 $2,271,522BUCHANAN COUNTY TOTAL UTIL/TRANS 97 $653,442BUCHANAN COUNTY TOTAL BLDG. MTL. 86 $767,898BUCHANAN COUNTY TOTAL GEN. MDSE. 49 $984,200BUCHANAN COUNTY TOTAL FOOD 60 $400,290

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 30

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BUCHANAN COUNTY TOTAL MOTOR VEH. 157 $595,128BUCHANAN COUNTY TOTAL APPAREL 0 $0BUCHANAN COUNTY TOTAL HOME FURN. 76 $93,482BUCHANAN COUNTY TOTAL EAT DRINK 182 $453,941BUCHANAN COUNTY TOTAL SPECIALTY 504 $409,089BUCHANAN COUNTY TOTAL SERVICES 755 $521,698BUCHANAN COUNTY TOTAL WHOLESALE 155 $259,736BUCHANAN COUNTY TOTAL MISC. 358 $481,583BUCHANAN COUNTY TOTAL * TOTAL * 2,479 $5,620,487

BUENA VISTA STORM LAKE* UTIL/TRANS 52 $674,940BUENA VISTA STORM LAKE* BLDG. MTL. 29 $216,119BUENA VISTA STORM LAKE* GEN. MDSE. 36 $1,793,676BUENA VISTA STORM LAKE* FOOD 30 $342,539BUENA VISTA STORM LAKE* MOTOR VEH. 65 $604,878BUENA VISTA STORM LAKE* APPAREL 45 $134,485BUENA VISTA STORM LAKE* HOME FURN. 44 $111,120BUENA VISTA STORM LAKE* EAT DRINK 115 $557,845BUENA VISTA STORM LAKE* SPECIALTY 305 $729,141BUENA VISTA STORM LAKE* SERVICES 473 $751,656BUENA VISTA STORM LAKE* WHOLESALE 80 $478,052BUENA VISTA STORM LAKE* MISC. 168 $309,231BUENA VISTA STORM LAKE* * TOTAL * 1,442 $6,703,682BUENA VISTA OTHER UTIL/TRANS 59 $209,086BUENA VISTA OTHER BLDG. MTL. 26 $113,530BUENA VISTA OTHER GEN. MDSE. 0 $0BUENA VISTA OTHER FOOD 0 $0BUENA VISTA OTHER MOTOR VEH. 35 $72,747BUENA VISTA OTHER APPAREL 0 $0BUENA VISTA OTHER HOME FURN. 23 $116,650BUENA VISTA OTHER EAT DRINK 59 $53,476BUENA VISTA OTHER SPECIALTY 183 $51,042BUENA VISTA OTHER SERVICES 342 $207,301BUENA VISTA OTHER WHOLESALE 75 $130,745BUENA VISTA OTHER MISC. 164 $431,609BUENA VISTA OTHER * TOTAL * 966 $1,386,186BUENA VISTA COUNTY TOTAL UTIL/TRANS 111 $884,026BUENA VISTA COUNTY TOTAL BLDG. MTL. 55 $329,649BUENA VISTA COUNTY TOTAL GEN. MDSE. 36 $1,793,676BUENA VISTA COUNTY TOTAL FOOD 30 $342,539BUENA VISTA COUNTY TOTAL MOTOR VEH. 100 $677,625BUENA VISTA COUNTY TOTAL APPAREL 45 $134,485BUENA VISTA COUNTY TOTAL HOME FURN. 67 $227,770BUENA VISTA COUNTY TOTAL EAT DRINK 174 $611,321BUENA VISTA COUNTY TOTAL SPECIALTY 488 $780,183BUENA VISTA COUNTY TOTAL SERVICES 815 $958,957BUENA VISTA COUNTY TOTAL WHOLESALE 155 $608,797BUENA VISTA COUNTY TOTAL MISC. 332 $740,840BUENA VISTA COUNTY TOTAL * TOTAL * 2,408 $8,089,868

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 31

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

BUTLER COUNTY TOTAL UTIL/TRANS 109 $644,031BUTLER COUNTY TOTAL BLDG. MTL. 61 $291,808BUTLER COUNTY TOTAL GEN. MDSE. 44 $342,156BUTLER COUNTY TOTAL FOOD 38 $114,019BUTLER COUNTY TOTAL MOTOR VEH. 61 $97,218BUTLER COUNTY TOTAL APPAREL 0 $0BUTLER COUNTY TOTAL HOME FURN. 31 $70,071BUTLER COUNTY TOTAL EAT DRINK 124 $160,606BUTLER COUNTY TOTAL SPECIALTY 319 $121,974BUTLER COUNTY TOTAL SERVICES 565 $323,400BUTLER COUNTY TOTAL WHOLESALE 159 $210,551BUTLER COUNTY TOTAL MISC. 347 $318,496BUTLER COUNTY TOTAL * TOTAL * 1,858 $2,694,330

CALHOUN COUNTY TOTAL UTIL/TRANS 88 $352,524CALHOUN COUNTY TOTAL BLDG. MTL. 37 $107,274CALHOUN COUNTY TOTAL GEN. MDSE. 36 $190,289CALHOUN COUNTY TOTAL FOOD 20 $88,231CALHOUN COUNTY TOTAL MOTOR VEH. 80 $169,644CALHOUN COUNTY TOTAL APPAREL 0 $0CALHOUN COUNTY TOTAL HOME FURN. 21 $27,419CALHOUN COUNTY TOTAL EAT DRINK 75 $111,529CALHOUN COUNTY TOTAL SPECIALTY 288 $112,294CALHOUN COUNTY TOTAL SERVICES 505 $300,477CALHOUN COUNTY TOTAL WHOLESALE 104 $205,631CALHOUN COUNTY TOTAL MISC. 187 $107,592CALHOUN COUNTY TOTAL * TOTAL * 1,441 $1,772,904

CARROLL CARROLL* UTIL/TRANS 71 $629,938CARROLL CARROLL* BLDG. MTL. 55 $694,785CARROLL CARROLL* GEN. MDSE. 44 $2,074,692CARROLL CARROLL* FOOD 26 $466,059CARROLL CARROLL* MOTOR VEH. 97 $511,618CARROLL CARROLL* APPAREL 71 $275,878CARROLL CARROLL* HOME FURN. 46 $305,758CARROLL CARROLL* EAT DRINK 121 $667,858CARROLL CARROLL* SPECIALTY 288 $502,449CARROLL CARROLL* SERVICES 656 $1,065,299CARROLL CARROLL* WHOLESALE 148 $1,287,562CARROLL CARROLL* MISC. 252 $342,839CARROLL CARROLL* * TOTAL * 1,875 $8,824,735CARROLL OTHER UTIL/TRANS 138 $372,910CARROLL OTHER BLDG. MTL. 34 $241,199CARROLL OTHER GEN. MDSE. 25 $105,163CARROLL OTHER FOOD 28 $106,087CARROLL OTHER MOTOR VEH. 60 $102,920CARROLL OTHER APPAREL 0 $0CARROLL OTHER HOME FURN. 20 $7,854CARROLL OTHER EAT DRINK 85 $138,414

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 32

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CARROLL OTHER SPECIALTY 179 $139,552CARROLL OTHER SERVICES 391 $321,863CARROLL OTHER WHOLESALE 140 $262,437CARROLL OTHER MISC. 171 $287,449CARROLL OTHER * TOTAL * 1,271 $2,085,848CARROLL COUNTY TOTAL UTIL/TRANS 209 $1,002,848CARROLL COUNTY TOTAL BLDG. MTL. 89 $935,984CARROLL COUNTY TOTAL GEN. MDSE. 69 $2,179,855CARROLL COUNTY TOTAL FOOD 54 $572,146CARROLL COUNTY TOTAL MOTOR VEH. 157 $614,538CARROLL COUNTY TOTAL APPAREL 71 $275,878CARROLL COUNTY TOTAL HOME FURN. 66 $313,612CARROLL COUNTY TOTAL EAT DRINK 206 $806,272CARROLL COUNTY TOTAL SPECIALTY 467 $642,001CARROLL COUNTY TOTAL SERVICES 1,047 $1,387,162CARROLL COUNTY TOTAL WHOLESALE 288 $1,549,999CARROLL COUNTY TOTAL MISC. 423 $630,288CARROLL COUNTY TOTAL * TOTAL * 3,146 $10,910,583

CASS ATLANTIC* UTIL/TRANS 41 $381,732CASS ATLANTIC* BLDG. MTL. 33 $48,039CASS ATLANTIC* GEN. MDSE. 49 $746,152CASS ATLANTIC* FOOD 32 $435,683CASS ATLANTIC* MOTOR VEH. 70 $274,223CASS ATLANTIC* APPAREL 25 $76,906CASS ATLANTIC* HOME FURN. 34 $61,331CASS ATLANTIC* EAT DRINK 86 $366,371CASS ATLANTIC* SPECIALTY 185 $371,905CASS ATLANTIC* SERVICES 455 $525,266CASS ATLANTIC* WHOLESALE 79 $279,536CASS ATLANTIC* MISC. 193 $573,079CASS ATLANTIC* * TOTAL * 1,282 $4,140,223CASS OTHER UTIL/TRANS 82 $167,535CASS OTHER BLDG. MTL. 0 $0CASS OTHER GEN. MDSE. 0 $0CASS OTHER FOOD 0 $0CASS OTHER MOTOR VEH. 30 $52,540CASS OTHER APPAREL 0 $0CASS OTHER HOME FURN. 0 $0CASS OTHER EAT DRINK 45 $94,455CASS OTHER SPECIALTY 121 $107,456CASS OTHER SERVICES 286 $209,413CASS OTHER WHOLESALE 70 $72,357CASS OTHER MISC. 200 $260,163CASS OTHER * TOTAL * 834 $963,919CASS COUNTY TOTAL UTIL/TRANS 123 $549,267CASS COUNTY TOTAL BLDG. MTL. 33 $48,039CASS COUNTY TOTAL GEN. MDSE. 49 $746,152CASS COUNTY TOTAL FOOD 32 $435,683

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 33

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CASS COUNTY TOTAL MOTOR VEH. 100 $326,763CASS COUNTY TOTAL APPAREL 25 $76,906CASS COUNTY TOTAL HOME FURN. 34 $61,331CASS COUNTY TOTAL EAT DRINK 131 $460,826CASS COUNTY TOTAL SPECIALTY 306 $479,361CASS COUNTY TOTAL SERVICES 741 $734,679CASS COUNTY TOTAL WHOLESALE 149 $351,893CASS COUNTY TOTAL MISC. 393 $833,242CASS COUNTY TOTAL * TOTAL * 2,116 $5,104,142

CEDAR TIPTON* UTIL/TRANS 0 $0CEDAR TIPTON* BLDG. MTL. 0 $0CEDAR TIPTON* GEN. MDSE. 0 $0CEDAR TIPTON* FOOD 0 $0CEDAR TIPTON* MOTOR VEH. 34 $83,619CEDAR TIPTON* APPAREL 0 $0CEDAR TIPTON* HOME FURN. 0 $0CEDAR TIPTON* EAT DRINK 55 $218,436CEDAR TIPTON* SPECIALTY 132 $83,291CEDAR TIPTON* SERVICES 214 $154,156CEDAR TIPTON* WHOLESALE 49 $133,976CEDAR TIPTON* MISC. 192 $1,131,183CEDAR TIPTON* * TOTAL * 676 $1,804,661CEDAR OTHER UTIL/TRANS 75 $216,454CEDAR OTHER BLDG. MTL. 30 $142,022CEDAR OTHER GEN. MDSE. 33 $142,921CEDAR OTHER FOOD 37 $124,026CEDAR OTHER MOTOR VEH. 84 $211,129CEDAR OTHER APPAREL 0 $0CEDAR OTHER HOME FURN. 24 $17,140CEDAR OTHER EAT DRINK 90 $221,378CEDAR OTHER SPECIALTY 216 $55,686CEDAR OTHER SERVICES 480 $270,456CEDAR OTHER WHOLESALE 137 $326,748CEDAR OTHER MISC. 295 $395,083CEDAR OTHER * TOTAL * 1,501 $2,123,043CEDAR COUNTY TOTAL UTIL/TRANS 75 $216,454CEDAR COUNTY TOTAL BLDG. MTL. 30 $142,022CEDAR COUNTY TOTAL GEN. MDSE. 33 $142,921CEDAR COUNTY TOTAL FOOD 37 $124,026CEDAR COUNTY TOTAL MOTOR VEH. 118 $294,748CEDAR COUNTY TOTAL APPAREL 0 $0CEDAR COUNTY TOTAL HOME FURN. 24 $17,140CEDAR COUNTY TOTAL EAT DRINK 145 $439,814CEDAR COUNTY TOTAL SPECIALTY 348 $138,977CEDAR COUNTY TOTAL SERVICES 694 $424,612CEDAR COUNTY TOTAL WHOLESALE 186 $460,724CEDAR COUNTY TOTAL MISC. 487 $1,526,266CEDAR COUNTY TOTAL * TOTAL * 2,177 $3,927,704

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 34

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CERRO GORDO MASON CITY* UTIL/TRANS 96 $909,118CERRO GORDO MASON CITY* BLDG. MTL. 79 $2,794,896CERRO GORDO MASON CITY* GEN. MDSE. 75 $6,257,873CERRO GORDO MASON CITY* FOOD 97 $831,367CERRO GORDO MASON CITY* MOTOR VEH. 238 $1,489,589CERRO GORDO MASON CITY* APPAREL 86 $446,099CERRO GORDO MASON CITY* HOME FURN. 107 $758,420CERRO GORDO MASON CITY* EAT DRINK 324 $1,893,406CERRO GORDO MASON CITY* SPECIALTY 687 $1,829,593CERRO GORDO MASON CITY* SERVICES 1,182 $2,239,861CERRO GORDO MASON CITY* WHOLESALE 250 $2,908,438CERRO GORDO MASON CITY* MISC. 515 $1,382,704CERRO GORDO MASON CITY* * TOTAL * 3,736 $23,741,364CERRO GORDO CLEAR LAKE UTIL/TRANS 48 $95,700CERRO GORDO CLEAR LAKE BLDG. MTL. 22 $105,222CERRO GORDO CLEAR LAKE GEN. MDSE. 38 $178,062CERRO GORDO CLEAR LAKE FOOD 29 $256,165CERRO GORDO CLEAR LAKE MOTOR VEH. 77 $353,424CERRO GORDO CLEAR LAKE APPAREL 0 $0CERRO GORDO CLEAR LAKE HOME FURN. 27 $134,426CERRO GORDO CLEAR LAKE EAT DRINK 132 $755,959CERRO GORDO CLEAR LAKE SPECIALTY 287 $178,831CERRO GORDO CLEAR LAKE SERVICES 439 $685,176CERRO GORDO CLEAR LAKE WHOLESALE 78 $312,511CERRO GORDO CLEAR LAKE MISC. 194 $668,824CERRO GORDO CLEAR LAKE * TOTAL * 1,371 $3,724,300CERRO GORDO OTHER UTIL/TRANS 53 $149,792CERRO GORDO OTHER BLDG. MTL. 0 $0CERRO GORDO OTHER GEN. MDSE. 0 $0CERRO GORDO OTHER FOOD 0 $0CERRO GORDO OTHER MOTOR VEH. 20 $3,876CERRO GORDO OTHER APPAREL 0 $0CERRO GORDO OTHER HOME FURN. 0 $0CERRO GORDO OTHER EAT DRINK 53 $208,972CERRO GORDO OTHER SPECIALTY 118 $47,082CERRO GORDO OTHER SERVICES 177 $74,360CERRO GORDO OTHER WHOLESALE 56 $51,671CERRO GORDO OTHER MISC. 123 $170,718CERRO GORDO OTHER * TOTAL * 600 $706,471CERRO GORDO COUNTY TOTAL UTIL/TRANS 197 $1,154,610CERRO GORDO COUNTY TOTAL BLDG. MTL. 101 $2,900,118CERRO GORDO COUNTY TOTAL GEN. MDSE. 113 $6,435,935CERRO GORDO COUNTY TOTAL FOOD 126 $1,087,532CERRO GORDO COUNTY TOTAL MOTOR VEH. 335 $1,846,889CERRO GORDO COUNTY TOTAL APPAREL 86 $446,099CERRO GORDO COUNTY TOTAL HOME FURN. 134 $892,846CERRO GORDO COUNTY TOTAL EAT DRINK 509 $2,858,337CERRO GORDO COUNTY TOTAL SPECIALTY 1,092 $2,055,506CERRO GORDO COUNTY TOTAL SERVICES 1,798 $2,999,397

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 35

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CERRO GORDO COUNTY TOTAL WHOLESALE 384 $3,272,620CERRO GORDO COUNTY TOTAL MISC. 832 $2,222,246CERRO GORDO COUNTY TOTAL * TOTAL * 5,707 $28,172,135

CHEROKEE CHEROKEE* UTIL/TRANS 31 $474,644CHEROKEE CHEROKEE* BLDG. MTL. 0 $0CHEROKEE CHEROKEE* GEN. MDSE. 28 $385,041CHEROKEE CHEROKEE* FOOD 27 $293,490CHEROKEE CHEROKEE* MOTOR VEH. 55 $219,275CHEROKEE CHEROKEE* APPAREL 0 $0CHEROKEE CHEROKEE* HOME FURN. 28 $81,368CHEROKEE CHEROKEE* EAT DRINK 78 $276,294CHEROKEE CHEROKEE* SPECIALTY 210 $301,458CHEROKEE CHEROKEE* SERVICES 380 $313,513CHEROKEE CHEROKEE* WHOLESALE 58 $331,492CHEROKEE CHEROKEE* MISC. 199 $304,065CHEROKEE CHEROKEE* * TOTAL * 1,094 $2,980,640CHEROKEE OTHER UTIL/TRANS 51 $135,465CHEROKEE OTHER BLDG. MTL. 0 $0CHEROKEE OTHER GEN. MDSE. 0 $0CHEROKEE OTHER FOOD 0 $0CHEROKEE OTHER MOTOR VEH. 27 $47,178CHEROKEE OTHER APPAREL 0 $0CHEROKEE OTHER HOME FURN. 0 $0CHEROKEE OTHER EAT DRINK 41 $39,610CHEROKEE OTHER SPECIALTY 137 $43,562CHEROKEE OTHER SERVICES 215 $132,511CHEROKEE OTHER WHOLESALE 46 $71,823CHEROKEE OTHER MISC. 173 $353,557CHEROKEE OTHER * TOTAL * 690 $823,706CHEROKEE COUNTY TOTAL UTIL/TRANS 82 $610,109CHEROKEE COUNTY TOTAL BLDG. MTL. 0 $0CHEROKEE COUNTY TOTAL GEN. MDSE. 28 $385,041CHEROKEE COUNTY TOTAL FOOD 27 $293,490CHEROKEE COUNTY TOTAL MOTOR VEH. 82 $266,453CHEROKEE COUNTY TOTAL APPAREL 0 $0CHEROKEE COUNTY TOTAL HOME FURN. 28 $81,368CHEROKEE COUNTY TOTAL EAT DRINK 119 $315,904CHEROKEE COUNTY TOTAL SPECIALTY 347 $345,020CHEROKEE COUNTY TOTAL SERVICES 595 $446,024CHEROKEE COUNTY TOTAL WHOLESALE 104 $403,315CHEROKEE COUNTY TOTAL MISC. 372 $657,622CHEROKEE COUNTY TOTAL * TOTAL * 1,784 $3,804,346

CHICKASAW NEW HAMPTON* UTIL/TRANS 25 $159,126CHICKASAW NEW HAMPTON* BLDG. MTL. 29 $277,743CHICKASAW NEW HAMPTON* GEN. MDSE. 20 $374,336CHICKASAW NEW HAMPTON* FOOD 0 $0CHICKASAW NEW HAMPTON* MOTOR VEH. 58 $164,384

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 36

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CHICKASAW NEW HAMPTON* APPAREL 0 $0CHICKASAW NEW HAMPTON* HOME FURN. 0 $0CHICKASAW NEW HAMPTON* EAT DRINK 58 $211,418CHICKASAW NEW HAMPTON* SPECIALTY 149 $140,979CHICKASAW NEW HAMPTON* SERVICES 294 $429,600CHICKASAW NEW HAMPTON* WHOLESALE 60 $321,001CHICKASAW NEW HAMPTON* MISC. 179 $454,527CHICKASAW NEW HAMPTON* * TOTAL * 872 $2,533,114CHICKASAW OTHER UTIL/TRANS 50 $127,599CHICKASAW OTHER BLDG. MTL. 0 $0CHICKASAW OTHER GEN. MDSE. 0 $0CHICKASAW OTHER FOOD 0 $0CHICKASAW OTHER MOTOR VEH. 48 $41,271CHICKASAW OTHER APPAREL 0 $0CHICKASAW OTHER HOME FURN. 0 $0CHICKASAW OTHER EAT DRINK 78 $89,459CHICKASAW OTHER SPECIALTY 182 $139,792CHICKASAW OTHER SERVICES 298 $223,001CHICKASAW OTHER WHOLESALE 87 $136,360CHICKASAW OTHER MISC. 218 $309,387CHICKASAW OTHER * TOTAL * 961 $1,066,869CHICKASAW COUNTY TOTAL UTIL/TRANS 75 $286,725CHICKASAW COUNTY TOTAL BLDG. MTL. 29 $277,743CHICKASAW COUNTY TOTAL GEN. MDSE. 20 $374,336CHICKASAW COUNTY TOTAL FOOD 0 $0CHICKASAW COUNTY TOTAL MOTOR VEH. 106 $205,655CHICKASAW COUNTY TOTAL APPAREL 0 $0CHICKASAW COUNTY TOTAL HOME FURN. 0 $0CHICKASAW COUNTY TOTAL EAT DRINK 136 $300,877CHICKASAW COUNTY TOTAL SPECIALTY 331 $280,771CHICKASAW COUNTY TOTAL SERVICES 592 $652,601CHICKASAW COUNTY TOTAL WHOLESALE 147 $457,361CHICKASAW COUNTY TOTAL MISC. 397 $763,914CHICKASAW COUNTY TOTAL * TOTAL * 1,833 $3,599,983

CLARKE OSCEOLA* UTIL/TRANS 29 $313,442CLARKE OSCEOLA* BLDG. MTL. 0 $0CLARKE OSCEOLA* GEN. MDSE. 28 $386,742CLARKE OSCEOLA* FOOD 20 $285,979CLARKE OSCEOLA* MOTOR VEH. 53 $197,215CLARKE OSCEOLA* APPAREL 0 $0CLARKE OSCEOLA* HOME FURN. 22 $30,578CLARKE OSCEOLA* EAT DRINK 69 $307,198CLARKE OSCEOLA* SPECIALTY 127 $107,456CLARKE OSCEOLA* SERVICES 313 $601,325CLARKE OSCEOLA* WHOLESALE 47 $37,271CLARKE OSCEOLA* MISC. 123 $180,520CLARKE OSCEOLA* * TOTAL * 831 $2,447,726CLARKE OTHER UTIL/TRANS 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 37

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CLARKE OTHER BLDG. MTL. 0 $0CLARKE OTHER GEN. MDSE. 0 $0CLARKE OTHER FOOD 0 $0CLARKE OTHER MOTOR VEH. 0 $0CLARKE OTHER APPAREL 0 $0CLARKE OTHER HOME FURN. 0 $0CLARKE OTHER EAT DRINK 0 $0CLARKE OTHER SPECIALTY 34 $20,592CLARKE OTHER SERVICES 45 $26,742CLARKE OTHER WHOLESALE 0 $0CLARKE OTHER MISC. 95 $79,328CLARKE OTHER * TOTAL * 174 $126,662CLARKE COUNTY TOTAL UTIL/TRANS 29 $313,442CLARKE COUNTY TOTAL BLDG. MTL. 0 $0CLARKE COUNTY TOTAL GEN. MDSE. 28 $386,742CLARKE COUNTY TOTAL FOOD 20 $285,979CLARKE COUNTY TOTAL MOTOR VEH. 53 $197,215CLARKE COUNTY TOTAL APPAREL 0 $0CLARKE COUNTY TOTAL HOME FURN. 22 $30,578CLARKE COUNTY TOTAL EAT DRINK 69 $307,198CLARKE COUNTY TOTAL SPECIALTY 161 $128,048CLARKE COUNTY TOTAL SERVICES 358 $628,067CLARKE COUNTY TOTAL WHOLESALE 47 $37,271CLARKE COUNTY TOTAL MISC. 218 $259,848CLARKE COUNTY TOTAL * TOTAL * 1,005 $2,574,388

CLAY SPENCER* UTIL/TRANS 72 $1,234,128CLAY SPENCER* BLDG. MTL. 64 $427,957CLAY SPENCER* GEN. MDSE. 33 $2,129,478CLAY SPENCER* FOOD 59 $448,181CLAY SPENCER* MOTOR VEH. 75 $856,238CLAY SPENCER* APPAREL 79 $298,384CLAY SPENCER* HOME FURN. 82 $516,009CLAY SPENCER* EAT DRINK 190 $785,914CLAY SPENCER* SPECIALTY 349 $672,036CLAY SPENCER* SERVICES 695 $1,027,501CLAY SPENCER* WHOLESALE 115 $564,002CLAY SPENCER* MISC. 237 $535,904CLAY SPENCER* * TOTAL * 2,050 $9,495,732CLAY OTHER UTIL/TRANS 90 $122,662CLAY OTHER BLDG. MTL. 0 $0CLAY OTHER GEN. MDSE. 0 $0CLAY OTHER FOOD 0 $0CLAY OTHER MOTOR VEH. 27 $27,075CLAY OTHER APPAREL 0 $0CLAY OTHER HOME FURN. 0 $0CLAY OTHER EAT DRINK 32 $45,500CLAY OTHER SPECIALTY 122 $54,857CLAY OTHER SERVICES 122 $65,081

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 38

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CLAY OTHER WHOLESALE 67 $74,985CLAY OTHER MISC. 114 $103,370CLAY OTHER * TOTAL * 574 $493,530CLAY COUNTY TOTAL UTIL/TRANS 162 $1,356,790CLAY COUNTY TOTAL BLDG. MTL. 64 $427,957CLAY COUNTY TOTAL GEN. MDSE. 33 $2,129,478CLAY COUNTY TOTAL FOOD 59 $448,181CLAY COUNTY TOTAL MOTOR VEH. 102 $883,313CLAY COUNTY TOTAL APPAREL 79 $298,384CLAY COUNTY TOTAL HOME FURN. 82 $516,009CLAY COUNTY TOTAL EAT DRINK 222 $831,414CLAY COUNTY TOTAL SPECIALTY 471 $726,893CLAY COUNTY TOTAL SERVICES 817 $1,092,582CLAY COUNTY TOTAL WHOLESALE 182 $638,987CLAY COUNTY TOTAL MISC. 351 $639,274CLAY COUNTY TOTAL * TOTAL * 2,624 $9,989,262

CLAYTON COUNTY TOTAL UTIL/TRANS 157 $354,747CLAYTON COUNTY TOTAL BLDG. MTL. 62 $550,545CLAYTON COUNTY TOTAL GEN. MDSE. 69 $393,048CLAYTON COUNTY TOTAL FOOD 45 $208,879CLAYTON COUNTY TOTAL MOTOR VEH. 130 $432,572CLAYTON COUNTY TOTAL APPAREL 0 $0CLAYTON COUNTY TOTAL HOME FURN. 73 $78,526CLAYTON COUNTY TOTAL EAT DRINK 221 $365,817CLAYTON COUNTY TOTAL SPECIALTY 550 $318,935CLAYTON COUNTY TOTAL SERVICES 906 $625,341CLAYTON COUNTY TOTAL WHOLESALE 248 $422,464CLAYTON COUNTY TOTAL MISC. 356 $433,765CLAYTON COUNTY TOTAL * TOTAL * 2,817 $4,184,639

CLINTON CLINTON* UTIL/TRANS 92 $1,133,490CLINTON CLINTON* BLDG. MTL. 40 $336,295CLINTON CLINTON* GEN. MDSE. 67 $4,184,453CLINTON CLINTON* FOOD 70 $919,413CLINTON CLINTON* MOTOR VEH. 116 $586,615CLINTON CLINTON* APPAREL 71 $171,804CLINTON CLINTON* HOME FURN. 104 $466,359CLINTON CLINTON* EAT DRINK 324 $1,456,474CLINTON CLINTON* SPECIALTY 468 $915,158CLINTON CLINTON* SERVICES 1,055 $1,686,162CLINTON CLINTON* WHOLESALE 149 $1,151,608CLINTON CLINTON* MISC. 314 $1,314,785CLINTON CLINTON* * TOTAL * 2,870 $14,322,616CLINTON DE WITT UTIL/TRANS 21 $1,326,459CLINTON DE WITT BLDG. MTL. 0 $0CLINTON DE WITT GEN. MDSE. 0 $0CLINTON DE WITT FOOD 20 $160,816CLINTON DE WITT MOTOR VEH. 63 $315,311

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 39

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CLINTON DE WITT APPAREL 0 $0CLINTON DE WITT HOME FURN. 20 $62,889CLINTON DE WITT EAT DRINK 56 $228,422CLINTON DE WITT SPECIALTY 131 $297,740CLINTON DE WITT SERVICES 297 $330,833CLINTON DE WITT WHOLESALE 51 $162,596CLINTON DE WITT MISC. 146 $497,398CLINTON DE WITT * TOTAL * 805 $3,382,464CLINTON CAMANCHE UTIL/TRANS 0 $0CLINTON CAMANCHE BLDG. MTL. 0 $0CLINTON CAMANCHE GEN. MDSE. 0 $0CLINTON CAMANCHE FOOD 0 $0CLINTON CAMANCHE MOTOR VEH. 0 $0CLINTON CAMANCHE APPAREL 0 $0CLINTON CAMANCHE HOME FURN. 0 $0CLINTON CAMANCHE EAT DRINK 0 $0CLINTON CAMANCHE SPECIALTY 60 $7,439CLINTON CAMANCHE SERVICES 108 $66,254CLINTON CAMANCHE WHOLESALE 21 $36,177CLINTON CAMANCHE MISC. 118 $336,826CLINTON CAMANCHE * TOTAL * 307 $446,696CLINTON OTHER UTIL/TRANS 64 $138,617CLINTON OTHER BLDG. MTL. 29 $144,081CLINTON OTHER GEN. MDSE. 0 $0CLINTON OTHER FOOD 0 $0CLINTON OTHER MOTOR VEH. 39 $65,193CLINTON OTHER APPAREL 0 $0CLINTON OTHER HOME FURN. 0 $0CLINTON OTHER EAT DRINK 68 $138,581CLINTON OTHER SPECIALTY 178 $156,144CLINTON OTHER SERVICES 312 $183,997CLINTON OTHER WHOLESALE 69 $137,805CLINTON OTHER MISC. 173 $222,450CLINTON OTHER * TOTAL * 932 $1,186,868CLINTON COUNTY TOTAL UTIL/TRANS 177 $2,598,566CLINTON COUNTY TOTAL BLDG. MTL. 69 $480,376CLINTON COUNTY TOTAL GEN. MDSE. 67 $4,184,453CLINTON COUNTY TOTAL FOOD 90 $1,080,229CLINTON COUNTY TOTAL MOTOR VEH. 218 $967,119CLINTON COUNTY TOTAL APPAREL 71 $171,804CLINTON COUNTY TOTAL HOME FURN. 124 $529,248CLINTON COUNTY TOTAL EAT DRINK 448 $1,823,477CLINTON COUNTY TOTAL SPECIALTY 837 $1,376,481CLINTON COUNTY TOTAL SERVICES 1,772 $2,267,246CLINTON COUNTY TOTAL WHOLESALE 290 $1,488,186CLINTON COUNTY TOTAL MISC. 751 $2,371,459CLINTON COUNTY TOTAL * TOTAL * 4,914 $19,338,644

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 40

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

CRAWFORD DENISON* UTIL/TRANS 51 $448,208CRAWFORD DENISON* BLDG. MTL. 37 $152,382CRAWFORD DENISON* GEN. MDSE. 0 $0CRAWFORD DENISON* FOOD 34 $432,744CRAWFORD DENISON* MOTOR VEH. 65 $378,482CRAWFORD DENISON* APPAREL 43 $65,396CRAWFORD DENISON* HOME FURN. 31 $25,864CRAWFORD DENISON* EAT DRINK 99 $421,023CRAWFORD DENISON* SPECIALTY 165 $217,420CRAWFORD DENISON* SERVICES 377 $345,122CRAWFORD DENISON* WHOLESALE 77 $241,823CRAWFORD DENISON* MISC. 160 $1,283,878CRAWFORD DENISON* * TOTAL * 1,139 $4,012,342CRAWFORD OTHER UTIL/TRANS 72 $221,659CRAWFORD OTHER BLDG. MTL. 0 $0CRAWFORD OTHER GEN. MDSE. 0 $0CRAWFORD OTHER FOOD 0 $0CRAWFORD OTHER MOTOR VEH. 33 $53,860CRAWFORD OTHER APPAREL 0 $0CRAWFORD OTHER HOME FURN. 0 $0CRAWFORD OTHER EAT DRINK 76 $81,249CRAWFORD OTHER SPECIALTY 154 $75,390CRAWFORD OTHER SERVICES 325 $169,507CRAWFORD OTHER WHOLESALE 57 $31,671CRAWFORD OTHER MISC. 206 $267,464CRAWFORD OTHER * TOTAL * 923 $900,800CRAWFORD COUNTY TOTAL UTIL/TRANS 123 $669,867CRAWFORD COUNTY TOTAL BLDG. MTL. 37 $152,382CRAWFORD COUNTY TOTAL GEN. MDSE. 0 $0CRAWFORD COUNTY TOTAL FOOD 34 $432,744CRAWFORD COUNTY TOTAL MOTOR VEH. 98 $432,342CRAWFORD COUNTY TOTAL APPAREL 43 $65,396CRAWFORD COUNTY TOTAL HOME FURN. 31 $25,864CRAWFORD COUNTY TOTAL EAT DRINK 175 $502,272CRAWFORD COUNTY TOTAL SPECIALTY 319 $292,810CRAWFORD COUNTY TOTAL SERVICES 702 $514,629CRAWFORD COUNTY TOTAL WHOLESALE 134 $273,494CRAWFORD COUNTY TOTAL MISC. 366 $1,551,342CRAWFORD COUNTY TOTAL * TOTAL * 2,062 $4,913,142

DALLAS PERRY UTIL/TRANS 23 $2,035,374DALLAS PERRY BLDG. MTL. 0 $0DALLAS PERRY GEN. MDSE. 36 $445,232DALLAS PERRY FOOD 0 $0DALLAS PERRY MOTOR VEH. 46 $128,382DALLAS PERRY APPAREL 27 $51,141DALLAS PERRY HOME FURN. 29 $140,846DALLAS PERRY EAT DRINK 57 $207,803DALLAS PERRY SPECIALTY 144 $128,971

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 41

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DALLAS PERRY SERVICES 279 $426,476DALLAS PERRY WHOLESALE 42 $205,514DALLAS PERRY MISC. 137 $755,334DALLAS PERRY * TOTAL * 820 $4,525,073DALLAS ADEL* UTIL/TRANS 0 $0DALLAS ADEL* BLDG. MTL. 20 $58,507DALLAS ADEL* GEN. MDSE. 25 $138,484DALLAS ADEL* FOOD 0 $0DALLAS ADEL* MOTOR VEH. 24 $98,061DALLAS ADEL* APPAREL 0 $0DALLAS ADEL* HOME FURN. 0 $0DALLAS ADEL* EAT DRINK 56 $189,936DALLAS ADEL* SPECIALTY 127 $151,715DALLAS ADEL* SERVICES 282 $286,005DALLAS ADEL* WHOLESALE 50 $153,417DALLAS ADEL* MISC. 166 $522,531DALLAS ADEL* * TOTAL * 750 $1,598,656DALLAS WEST DES MOINES UTIL/TRANS 0 $0DALLAS WEST DES MOINES BLDG. MTL. 0 $0DALLAS WEST DES MOINES GEN. MDSE. 0 $0DALLAS WEST DES MOINES FOOD 0 $0DALLAS WEST DES MOINES MOTOR VEH. 0 $0DALLAS WEST DES MOINES APPAREL 0 $0DALLAS WEST DES MOINES HOME FURN. 0 $0DALLAS WEST DES MOINES EAT DRINK 29 $309,191DALLAS WEST DES MOINES SPECIALTY 36 $9,857DALLAS WEST DES MOINES SERVICES 105 $958,770DALLAS WEST DES MOINES WHOLESALE 0 $0DALLAS WEST DES MOINES MISC. 86 $1,637,034DALLAS WEST DES MOINES * TOTAL * 256 $2,914,852DALLAS OTHER UTIL/TRANS 139 $547,676DALLAS OTHER BLDG. MTL. 47 $83,279DALLAS OTHER GEN. MDSE. 68 $421,144DALLAS OTHER FOOD 48 $355,506DALLAS OTHER MOTOR VEH. 75 $516,024DALLAS OTHER APPAREL 0 $0DALLAS OTHER HOME FURN. 30 $16,129DALLAS OTHER EAT DRINK 147 $501,793DALLAS OTHER SPECIALTY 418 $352,522DALLAS OTHER SERVICES 623 $871,438DALLAS OTHER WHOLESALE 105 $207,940DALLAS OTHER MISC. 361 $3,833,272DALLAS OTHER * TOTAL * 2,061 $7,706,723DALLAS COUNTY TOTAL UTIL/TRANS 162 $2,583,050DALLAS COUNTY TOTAL BLDG. MTL. 67 $141,786DALLAS COUNTY TOTAL GEN. MDSE. 129 $1,004,860DALLAS COUNTY TOTAL FOOD 48 $355,506DALLAS COUNTY TOTAL MOTOR VEH. 145 $742,467DALLAS COUNTY TOTAL APPAREL 27 $51,141

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 42

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DALLAS COUNTY TOTAL HOME FURN. 59 $156,975DALLAS COUNTY TOTAL EAT DRINK 289 $1,208,723DALLAS COUNTY TOTAL SPECIALTY 725 $643,065DALLAS COUNTY TOTAL SERVICES 1,289 $2,542,689DALLAS COUNTY TOTAL WHOLESALE 197 $566,871DALLAS COUNTY TOTAL MISC. 750 $6,748,171DALLAS COUNTY TOTAL * TOTAL * 3,887 $16,745,304

DAVIS BLOOMFIELD* UTIL/TRANS 20 $339,991DAVIS BLOOMFIELD* BLDG. MTL. 35 $153,496DAVIS BLOOMFIELD* GEN. MDSE. 21 $154,137DAVIS BLOOMFIELD* FOOD 23 $104,594DAVIS BLOOMFIELD* MOTOR VEH. 55 $145,795DAVIS BLOOMFIELD* APPAREL 0 $0DAVIS BLOOMFIELD* HOME FURN. 26 $34,480DAVIS BLOOMFIELD* EAT DRINK 44 $112,361DAVIS BLOOMFIELD* SPECIALTY 205 $103,685DAVIS BLOOMFIELD* SERVICES 286 $225,412DAVIS BLOOMFIELD* WHOLESALE 54 $238,795DAVIS BLOOMFIELD* MISC. 144 $172,896DAVIS BLOOMFIELD* * TOTAL * 913 $1,785,642DAVIS OTHER UTIL/TRANS 0 $0DAVIS OTHER BLDG. MTL. 0 $0DAVIS OTHER GEN. MDSE. 0 $0DAVIS OTHER FOOD 0 $0DAVIS OTHER MOTOR VEH. 0 $0DAVIS OTHER APPAREL 0 $0DAVIS OTHER HOME FURN. 0 $0DAVIS OTHER EAT DRINK 0 $0DAVIS OTHER SPECIALTY 30 $2,166DAVIS OTHER SERVICES 84 $22,510DAVIS OTHER WHOLESALE 0 $0DAVIS OTHER MISC. 116 $125,830DAVIS OTHER * TOTAL * 230 $150,506DAVIS COUNTY TOTAL UTIL/TRANS 20 $339,991DAVIS COUNTY TOTAL BLDG. MTL. 35 $153,496DAVIS COUNTY TOTAL GEN. MDSE. 21 $154,137DAVIS COUNTY TOTAL FOOD 23 $104,594DAVIS COUNTY TOTAL MOTOR VEH. 55 $145,795DAVIS COUNTY TOTAL APPAREL 0 $0DAVIS COUNTY TOTAL HOME FURN. 26 $34,480DAVIS COUNTY TOTAL EAT DRINK 44 $112,361DAVIS COUNTY TOTAL SPECIALTY 235 $105,851DAVIS COUNTY TOTAL SERVICES 370 $247,922DAVIS COUNTY TOTAL WHOLESALE 54 $238,795DAVIS COUNTY TOTAL MISC. 260 $298,726DAVIS COUNTY TOTAL * TOTAL * 1,143 $1,936,148

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 43

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DECATUR LAMONI UTIL/TRANS 0 $0DECATUR LAMONI BLDG. MTL. 0 $0DECATUR LAMONI GEN. MDSE. 22 $137,828DECATUR LAMONI FOOD 0 $0DECATUR LAMONI MOTOR VEH. 0 $0DECATUR LAMONI APPAREL 0 $0DECATUR LAMONI HOME FURN. 0 $0DECATUR LAMONI EAT DRINK 36 $75,726DECATUR LAMONI SPECIALTY 68 $59,322DECATUR LAMONI SERVICES 71 $42,320DECATUR LAMONI WHOLESALE 23 $36,237DECATUR LAMONI MISC. 85 $211,560DECATUR LAMONI * TOTAL * 305 $562,993DECATUR OTHER UTIL/TRANS 46 $93,874DECATUR OTHER BLDG. MTL. 0 $0DECATUR OTHER GEN. MDSE. 0 $0DECATUR OTHER FOOD 0 $0DECATUR OTHER MOTOR VEH. 31 $37,908DECATUR OTHER APPAREL 0 $0DECATUR OTHER HOME FURN. 0 $0DECATUR OTHER EAT DRINK 53 $68,984DECATUR OTHER SPECIALTY 152 $46,155DECATUR OTHER SERVICES 179 $91,770DECATUR OTHER WHOLESALE 36 $104,705DECATUR OTHER MISC. 163 $399,690DECATUR OTHER * TOTAL * 660 $843,086DECATUR COUNTY TOTAL UTIL/TRANS 46 $93,874DECATUR COUNTY TOTAL BLDG. MTL. 0 $0DECATUR COUNTY TOTAL GEN. MDSE. 22 $137,828DECATUR COUNTY TOTAL FOOD 0 $0DECATUR COUNTY TOTAL MOTOR VEH. 31 $37,908DECATUR COUNTY TOTAL APPAREL 0 $0DECATUR COUNTY TOTAL HOME FURN. 0 $0DECATUR COUNTY TOTAL EAT DRINK 89 $144,710DECATUR COUNTY TOTAL SPECIALTY 220 $105,477DECATUR COUNTY TOTAL SERVICES 250 $134,090DECATUR COUNTY TOTAL WHOLESALE 59 $140,942DECATUR COUNTY TOTAL MISC. 248 $611,250DECATUR COUNTY TOTAL * TOTAL * 965 $1,406,079

DELAWARE MANCHESTER* UTIL/TRANS 40 $544,078DELAWARE MANCHESTER* BLDG. MTL. 25 $356,589DELAWARE MANCHESTER* GEN. MDSE. 24 $837,262DELAWARE MANCHESTER* FOOD 0 $0DELAWARE MANCHESTER* MOTOR VEH. 57 $197,155DELAWARE MANCHESTER* APPAREL 22 $73,774DELAWARE MANCHESTER* HOME FURN. 28 $83,451DELAWARE MANCHESTER* EAT DRINK 72 $265,684DELAWARE MANCHESTER* SPECIALTY 203 $188,167

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 44

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DELAWARE MANCHESTER* SERVICES 408 $407,095DELAWARE MANCHESTER* WHOLESALE 63 $292,347DELAWARE MANCHESTER* MISC. 141 $238,160DELAWARE MANCHESTER* * TOTAL * 1,083 $3,483,762DELAWARE OTHER UTIL/TRANS 70 $73,736DELAWARE OTHER BLDG. MTL. 36 $206,871DELAWARE OTHER GEN. MDSE. 32 $123,139DELAWARE OTHER FOOD 0 $0DELAWARE OTHER MOTOR VEH. 55 $90,276DELAWARE OTHER APPAREL 0 $0DELAWARE OTHER HOME FURN. 0 $0DELAWARE OTHER EAT DRINK 81 $123,685DELAWARE OTHER SPECIALTY 212 $199,515DELAWARE OTHER SERVICES 403 $229,529DELAWARE OTHER WHOLESALE 115 $57,637DELAWARE OTHER MISC. 189 $395,537DELAWARE OTHER * TOTAL * 1,193 $1,499,925DELAWARE COUNTY TOTAL UTIL/TRANS 110 $617,814DELAWARE COUNTY TOTAL BLDG. MTL. 61 $563,460DELAWARE COUNTY TOTAL GEN. MDSE. 56 $960,401DELAWARE COUNTY TOTAL FOOD 0 $0DELAWARE COUNTY TOTAL MOTOR VEH. 112 $287,431DELAWARE COUNTY TOTAL APPAREL 22 $73,774DELAWARE COUNTY TOTAL HOME FURN. 28 $83,451DELAWARE COUNTY TOTAL EAT DRINK 153 $389,369DELAWARE COUNTY TOTAL SPECIALTY 415 $387,682DELAWARE COUNTY TOTAL SERVICES 811 $636,624DELAWARE COUNTY TOTAL WHOLESALE 178 $349,984DELAWARE COUNTY TOTAL MISC. 330 $633,697DELAWARE COUNTY TOTAL * TOTAL * 2,276 $4,983,687

DES MOINES BURLINGTON* UTIL/TRANS 77 $481,048DES MOINES BURLINGTON* BLDG. MTL. 40 $2,935,232DES MOINES BURLINGTON* GEN. MDSE. 76 $1,370,981DES MOINES BURLINGTON* FOOD 61 $731,349DES MOINES BURLINGTON* MOTOR VEH. 139 $893,069DES MOINES BURLINGTON* APPAREL 49 $140,988DES MOINES BURLINGTON* HOME FURN. 91 $343,584DES MOINES BURLINGTON* EAT DRINK 309 $1,963,520DES MOINES BURLINGTON* SPECIALTY 604 $1,079,793DES MOINES BURLINGTON* SERVICES 1,000 $1,874,076DES MOINES BURLINGTON* WHOLESALE 151 $693,088DES MOINES BURLINGTON* MISC. 345 $699,982DES MOINES BURLINGTON* * TOTAL * 2,942 $13,206,710DES MOINES WEST BURLINGTON UTIL/TRANS 27 $77,180DES MOINES WEST BURLINGTON BLDG. MTL. 34 $434,291DES MOINES WEST BURLINGTON GEN. MDSE. 33 $4,486,217DES MOINES WEST BURLINGTON FOOD 0 $0DES MOINES WEST BURLINGTON MOTOR VEH. 37 $519,358

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 45

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DES MOINES WEST BURLINGTON APPAREL 38 $210,828DES MOINES WEST BURLINGTON HOME FURN. 47 $405,749DES MOINES WEST BURLINGTON EAT DRINK 52 $163,589DES MOINES WEST BURLINGTON SPECIALTY 180 $816,196DES MOINES WEST BURLINGTON SERVICES 179 $367,623DES MOINES WEST BURLINGTON WHOLESALE 37 $468,743DES MOINES WEST BURLINGTON MISC. 99 $365,952DES MOINES WEST BURLINGTON * TOTAL * 763 $8,315,726DES MOINES OTHER UTIL/TRANS 36 $172,840DES MOINES OTHER BLDG. MTL. 0 $0DES MOINES OTHER GEN. MDSE. 0 $0DES MOINES OTHER FOOD 0 $0DES MOINES OTHER MOTOR VEH. 33 $158,563DES MOINES OTHER APPAREL 0 $0DES MOINES OTHER HOME FURN. 0 $0DES MOINES OTHER EAT DRINK 32 $31,914DES MOINES OTHER SPECIALTY 147 $58,158DES MOINES OTHER SERVICES 230 $111,075DES MOINES OTHER WHOLESALE 72 $330,565DES MOINES OTHER MISC. 182 $368,996DES MOINES OTHER * TOTAL * 732 $1,232,111DES MOINES COUNTY TOTAL UTIL/TRANS 140 $731,068DES MOINES COUNTY TOTAL BLDG. MTL. 74 $3,369,523DES MOINES COUNTY TOTAL GEN. MDSE. 109 $5,857,198DES MOINES COUNTY TOTAL FOOD 61 $731,349DES MOINES COUNTY TOTAL MOTOR VEH. 209 $1,570,990DES MOINES COUNTY TOTAL APPAREL 87 $351,816DES MOINES COUNTY TOTAL HOME FURN. 138 $749,333DES MOINES COUNTY TOTAL EAT DRINK 393 $2,159,023DES MOINES COUNTY TOTAL SPECIALTY 931 $1,954,147DES MOINES COUNTY TOTAL SERVICES 1,409 $2,352,774DES MOINES COUNTY TOTAL WHOLESALE 260 $1,492,396DES MOINES COUNTY TOTAL MISC. 626 $1,434,930DES MOINES COUNTY TOTAL * TOTAL * 4,437 $22,754,547

DICKINSON SPIRIT LAKE* UTIL/TRANS 34 $590,482DICKINSON SPIRIT LAKE* BLDG. MTL. 23 $577,411DICKINSON SPIRIT LAKE* GEN. MDSE. 0 $0DICKINSON SPIRIT LAKE* FOOD 34 $342,089DICKINSON SPIRIT LAKE* MOTOR VEH. 53 $716,162DICKINSON SPIRIT LAKE* APPAREL 0 $0DICKINSON SPIRIT LAKE* HOME FURN. 52 $184,908DICKINSON SPIRIT LAKE* EAT DRINK 112 $506,580DICKINSON SPIRIT LAKE* SPECIALTY 318 $504,005DICKINSON SPIRIT LAKE* SERVICES 439 $627,390DICKINSON SPIRIT LAKE* WHOLESALE 66 $62,331DICKINSON SPIRIT LAKE* MISC. 286 $2,389,577DICKINSON SPIRIT LAKE* * TOTAL * 1,417 $6,500,935DICKINSON OTHER UTIL/TRANS 163 $608,971

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 46

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DICKINSON OTHER BLDG. MTL. 27 $69,487DICKINSON OTHER GEN. MDSE. 22 $175,325DICKINSON OTHER FOOD 0 $0DICKINSON OTHER MOTOR VEH. 61 $831,373DICKINSON OTHER APPAREL 56 $86,708DICKINSON OTHER HOME FURN. 25 $68,092DICKINSON OTHER EAT DRINK 232 $945,378DICKINSON OTHER SPECIALTY 374 $343,828DICKINSON OTHER SERVICES 511 $965,894DICKINSON OTHER WHOLESALE 57 $111,164DICKINSON OTHER MISC. 279 $579,188DICKINSON OTHER * TOTAL * 1,807 $4,785,408DICKINSON COUNTY TOTAL UTIL/TRANS 197 $1,199,453DICKINSON COUNTY TOTAL BLDG. MTL. 50 $646,898DICKINSON COUNTY TOTAL GEN. MDSE. 22 $175,325DICKINSON COUNTY TOTAL FOOD 34 $342,089DICKINSON COUNTY TOTAL MOTOR VEH. 114 $1,547,535DICKINSON COUNTY TOTAL APPAREL 56 $86,708DICKINSON COUNTY TOTAL HOME FURN. 77 $253,000DICKINSON COUNTY TOTAL EAT DRINK 344 $1,451,958DICKINSON COUNTY TOTAL SPECIALTY 692 $847,833DICKINSON COUNTY TOTAL SERVICES 950 $1,593,284DICKINSON COUNTY TOTAL WHOLESALE 123 $173,495DICKINSON COUNTY TOTAL MISC. 565 $2,968,765DICKINSON COUNTY TOTAL * TOTAL * 3,224 $11,286,343

DUBUQUE DUBUQUE* UTIL/TRANS 171 $2,854,164DUBUQUE DUBUQUE* BLDG. MTL. 168 $5,776,531DUBUQUE DUBUQUE* GEN. MDSE. 124 $8,871,964DUBUQUE DUBUQUE* FOOD 156 $1,835,327DUBUQUE DUBUQUE* MOTOR VEH. 276 $2,490,611DUBUQUE DUBUQUE* APPAREL 204 $1,454,017DUBUQUE DUBUQUE* HOME FURN. 277 $2,200,233DUBUQUE DUBUQUE* EAT DRINK 721 $3,711,255DUBUQUE DUBUQUE* SPECIALTY 1,333 $3,742,136DUBUQUE DUBUQUE* SERVICES 2,363 $5,472,753DUBUQUE DUBUQUE* WHOLESALE 487 $3,294,521DUBUQUE DUBUQUE* MISC. 701 $1,609,816DUBUQUE DUBUQUE* * TOTAL * 6,981 $43,313,328DUBUQUE DYERSVILLE UTIL/TRANS 23 $94,714DUBUQUE DYERSVILLE BLDG. MTL. 0 $0DUBUQUE DYERSVILLE GEN. MDSE. 40 $460,987DUBUQUE DYERSVILLE FOOD 0 $0DUBUQUE DYERSVILLE MOTOR VEH. 25 $103,463DUBUQUE DYERSVILLE APPAREL 0 $0DUBUQUE DYERSVILLE HOME FURN. 25 $127,702DUBUQUE DYERSVILLE EAT DRINK 66 $323,558DUBUQUE DYERSVILLE SPECIALTY 156 $840,354DUBUQUE DYERSVILLE SERVICES 255 $386,911

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 47

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

DUBUQUE DYERSVILLE WHOLESALE 46 $189,933DUBUQUE DYERSVILLE MISC. 154 $707,734DUBUQUE DYERSVILLE * TOTAL * 790 $3,235,356DUBUQUE OTHER UTIL/TRANS 114 $282,112DUBUQUE OTHER BLDG. MTL. 46 $641,956DUBUQUE OTHER GEN. MDSE. 29 $109,197DUBUQUE OTHER FOOD 30 $47,309DUBUQUE OTHER MOTOR VEH. 87 $331,622DUBUQUE OTHER APPAREL 0 $0DUBUQUE OTHER HOME FURN. 56 $87,162DUBUQUE OTHER EAT DRINK 154 $271,247DUBUQUE OTHER SPECIALTY 234 $163,783DUBUQUE OTHER SERVICES 546 $479,213DUBUQUE OTHER WHOLESALE 217 $411,078DUBUQUE OTHER MISC. 262 $275,759DUBUQUE OTHER * TOTAL * 1,775 $3,100,438DUBUQUE COUNTY TOTAL UTIL/TRANS 308 $3,230,990DUBUQUE COUNTY TOTAL BLDG. MTL. 214 $6,418,487DUBUQUE COUNTY TOTAL GEN. MDSE. 193 $9,442,148DUBUQUE COUNTY TOTAL FOOD 186 $1,882,636DUBUQUE COUNTY TOTAL MOTOR VEH. 388 $2,925,696DUBUQUE COUNTY TOTAL APPAREL 204 $1,454,017DUBUQUE COUNTY TOTAL HOME FURN. 358 $2,415,097DUBUQUE COUNTY TOTAL EAT DRINK 941 $4,306,060DUBUQUE COUNTY TOTAL SPECIALTY 1,723 $4,746,273DUBUQUE COUNTY TOTAL SERVICES 3,164 $6,338,877DUBUQUE COUNTY TOTAL WHOLESALE 750 $3,895,532DUBUQUE COUNTY TOTAL MISC. 1,117 $2,593,309DUBUQUE COUNTY TOTAL * TOTAL * 9,546 $49,649,122

EMMET ESTHERVILLE* UTIL/TRANS 40 $1,193,060EMMET ESTHERVILLE* BLDG. MTL. 0 $0EMMET ESTHERVILLE* GEN. MDSE. 39 $333,613EMMET ESTHERVILLE* FOOD 0 $0EMMET ESTHERVILLE* MOTOR VEH. 48 $226,668EMMET ESTHERVILLE* APPAREL 20 $95,646EMMET ESTHERVILLE* HOME FURN. 33 $99,992EMMET ESTHERVILLE* EAT DRINK 61 $286,461EMMET ESTHERVILLE* SPECIALTY 189 $257,848EMMET ESTHERVILLE* SERVICES 289 $343,618EMMET ESTHERVILLE* WHOLESALE 57 $165,398EMMET ESTHERVILLE* MISC. 178 $669,554EMMET ESTHERVILLE* * TOTAL * 954 $3,671,858EMMET OTHER UTIL/TRANS 44 $140,490EMMET OTHER BLDG. MTL. 0 $0EMMET OTHER GEN. MDSE. 0 $0EMMET OTHER FOOD 0 $0EMMET OTHER MOTOR VEH. 24 $14,398EMMET OTHER APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 48

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

EMMET OTHER HOME FURN. 0 $0EMMET OTHER EAT DRINK 36 $35,695EMMET OTHER SPECIALTY 74 $21,018EMMET OTHER SERVICES 124 $60,441EMMET OTHER WHOLESALE 52 $34,509EMMET OTHER MISC. 121 $214,271EMMET OTHER * TOTAL * 475 $520,822EMMET COUNTY TOTAL UTIL/TRANS 84 $1,333,550EMMET COUNTY TOTAL BLDG. MTL. 0 $0EMMET COUNTY TOTAL GEN. MDSE. 39 $333,613EMMET COUNTY TOTAL FOOD 0 $0EMMET COUNTY TOTAL MOTOR VEH. 72 $241,066EMMET COUNTY TOTAL APPAREL 20 $95,646EMMET COUNTY TOTAL HOME FURN. 33 $99,992EMMET COUNTY TOTAL EAT DRINK 97 $322,156EMMET COUNTY TOTAL SPECIALTY 263 $278,866EMMET COUNTY TOTAL SERVICES 413 $404,059EMMET COUNTY TOTAL WHOLESALE 109 $199,907EMMET COUNTY TOTAL MISC. 299 $883,825EMMET COUNTY TOTAL * TOTAL * 1,429 $4,192,680

FAYETTE OELWEIN UTIL/TRANS 0 $0FAYETTE OELWEIN BLDG. MTL. 0 $0FAYETTE OELWEIN GEN. MDSE. 0 $0FAYETTE OELWEIN FOOD 21 $164,952FAYETTE OELWEIN MOTOR VEH. 59 $172,441FAYETTE OELWEIN APPAREL 0 $0FAYETTE OELWEIN HOME FURN. 32 $98,653FAYETTE OELWEIN EAT DRINK 89 $300,147FAYETTE OELWEIN SPECIALTY 175 $154,047FAYETTE OELWEIN SERVICES 307 $615,553FAYETTE OELWEIN WHOLESALE 40 $223,383FAYETTE OELWEIN MISC. 171 $751,526FAYETTE OELWEIN * TOTAL * 894 $2,480,702FAYETTE WEST UNION* UTIL/TRANS 24 $93,012FAYETTE WEST UNION* BLDG. MTL. 25 $172,105FAYETTE WEST UNION* GEN. MDSE. 0 $0FAYETTE WEST UNION* FOOD 0 $0FAYETTE WEST UNION* MOTOR VEH. 32 $153,855FAYETTE WEST UNION* APPAREL 0 $0FAYETTE WEST UNION* HOME FURN. 23 $86,366FAYETTE WEST UNION* EAT DRINK 58 $147,904FAYETTE WEST UNION* SPECIALTY 112 $66,670FAYETTE WEST UNION* SERVICES 154 $144,875FAYETTE WEST UNION* WHOLESALE 52 $144,456FAYETTE WEST UNION* MISC. 104 $365,854FAYETTE WEST UNION* * TOTAL * 584 $1,375,097FAYETTE OTHER UTIL/TRANS 69 $53,373FAYETTE OTHER BLDG. MTL. 68 $212,541

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 49

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

FAYETTE OTHER GEN. MDSE. 35 $418,542FAYETTE OTHER FOOD 23 $30,931FAYETTE OTHER MOTOR VEH. 53 $130,420FAYETTE OTHER APPAREL 0 $0FAYETTE OTHER HOME FURN. 0 $0FAYETTE OTHER EAT DRINK 93 $112,755FAYETTE OTHER SPECIALTY 208 $46,025FAYETTE OTHER SERVICES 435 $314,176FAYETTE OTHER WHOLESALE 89 $141,364FAYETTE OTHER MISC. 217 $155,891FAYETTE OTHER * TOTAL * 1,290 $1,616,018FAYETTE COUNTY TOTAL UTIL/TRANS 93 $146,385FAYETTE COUNTY TOTAL BLDG. MTL. 93 $384,646FAYETTE COUNTY TOTAL GEN. MDSE. 35 $418,542FAYETTE COUNTY TOTAL FOOD 44 $195,883FAYETTE COUNTY TOTAL MOTOR VEH. 144 $456,716FAYETTE COUNTY TOTAL APPAREL 0 $0FAYETTE COUNTY TOTAL HOME FURN. 55 $185,019FAYETTE COUNTY TOTAL EAT DRINK 240 $560,806FAYETTE COUNTY TOTAL SPECIALTY 495 $266,742FAYETTE COUNTY TOTAL SERVICES 896 $1,074,604FAYETTE COUNTY TOTAL WHOLESALE 181 $509,203FAYETTE COUNTY TOTAL MISC. 492 $1,273,271FAYETTE COUNTY TOTAL * TOTAL * 2,768 $5,471,817

FLOYD CHARLES CITY* UTIL/TRANS 42 $534,513FLOYD CHARLES CITY* BLDG. MTL. 0 $0FLOYD CHARLES CITY* GEN. MDSE. 30 $836,826FLOYD CHARLES CITY* FOOD 25 $396,694FLOYD CHARLES CITY* MOTOR VEH. 77 $341,318FLOYD CHARLES CITY* APPAREL 23 $33,417FLOYD CHARLES CITY* HOME FURN. 37 $119,521FLOYD CHARLES CITY* EAT DRINK 91 $376,202FLOYD CHARLES CITY* SPECIALTY 267 $190,149FLOYD CHARLES CITY* SERVICES 447 $521,223FLOYD CHARLES CITY* WHOLESALE 75 $424,264FLOYD CHARLES CITY* MISC. 171 $382,456FLOYD CHARLES CITY* * TOTAL * 1,285 $4,156,583FLOYD OTHER UTIL/TRANS 48 $89,622FLOYD OTHER BLDG. MTL. 0 $0FLOYD OTHER GEN. MDSE. 0 $0FLOYD OTHER FOOD 0 $0FLOYD OTHER MOTOR VEH. 35 $76,525FLOYD OTHER APPAREL 0 $0FLOYD OTHER HOME FURN. 0 $0FLOYD OTHER EAT DRINK 60 $72,074FLOYD OTHER SPECIALTY 161 $26,090FLOYD OTHER SERVICES 263 $174,880FLOYD OTHER WHOLESALE 67 $58,830

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 50

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

FLOYD OTHER MISC. 218 $236,579FLOYD OTHER * TOTAL * 852 $734,600FLOYD COUNTY TOTAL UTIL/TRANS 90 $624,135FLOYD COUNTY TOTAL BLDG. MTL. 0 $0FLOYD COUNTY TOTAL GEN. MDSE. 30 $836,826FLOYD COUNTY TOTAL FOOD 25 $396,694FLOYD COUNTY TOTAL MOTOR VEH. 112 $417,843FLOYD COUNTY TOTAL APPAREL 23 $33,417FLOYD COUNTY TOTAL HOME FURN. 37 $119,521FLOYD COUNTY TOTAL EAT DRINK 151 $448,276FLOYD COUNTY TOTAL SPECIALTY 428 $216,239FLOYD COUNTY TOTAL SERVICES 710 $696,103FLOYD COUNTY TOTAL WHOLESALE 142 $483,094FLOYD COUNTY TOTAL MISC. 389 $619,035FLOYD COUNTY TOTAL * TOTAL * 2,137 $4,891,183

FRANKLIN HAMPTON* UTIL/TRANS 32 $432,427FRANKLIN HAMPTON* BLDG. MTL. 0 $0FRANKLIN HAMPTON* GEN. MDSE. 20 $190,237FRANKLIN HAMPTON* FOOD 22 $133,719FRANKLIN HAMPTON* MOTOR VEH. 36 $100,465FRANKLIN HAMPTON* APPAREL 0 $0FRANKLIN HAMPTON* HOME FURN. 0 $0FRANKLIN HAMPTON* EAT DRINK 61 $158,885FRANKLIN HAMPTON* SPECIALTY 150 $112,936FRANKLIN HAMPTON* SERVICES 258 $276,092FRANKLIN HAMPTON* WHOLESALE 56 $128,643FRANKLIN HAMPTON* MISC. 185 $293,347FRANKLIN HAMPTON* * TOTAL * 820 $1,826,751FRANKLIN OTHER UTIL/TRANS 61 $114,064FRANKLIN OTHER BLDG. MTL. 21 $11,615FRANKLIN OTHER GEN. MDSE. 0 $0FRANKLIN OTHER FOOD 0 $0FRANKLIN OTHER MOTOR VEH. 31 $61,293FRANKLIN OTHER APPAREL 0 $0FRANKLIN OTHER HOME FURN. 0 $0FRANKLIN OTHER EAT DRINK 38 $75,369FRANKLIN OTHER SPECIALTY 109 $33,534FRANKLIN OTHER SERVICES 175 $115,081FRANKLIN OTHER WHOLESALE 71 $99,882FRANKLIN OTHER MISC. 143 $178,493FRANKLIN OTHER * TOTAL * 649 $689,331FRANKLIN COUNTY TOTAL UTIL/TRANS 93 $546,491FRANKLIN COUNTY TOTAL BLDG. MTL. 21 $11,615FRANKLIN COUNTY TOTAL GEN. MDSE. 20 $190,237FRANKLIN COUNTY TOTAL FOOD 22 $133,719FRANKLIN COUNTY TOTAL MOTOR VEH. 67 $161,758FRANKLIN COUNTY TOTAL APPAREL 0 $0FRANKLIN COUNTY TOTAL HOME FURN. 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 51

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

FRANKLIN COUNTY TOTAL EAT DRINK 99 $234,254FRANKLIN COUNTY TOTAL SPECIALTY 259 $146,470FRANKLIN COUNTY TOTAL SERVICES 433 $391,173FRANKLIN COUNTY TOTAL WHOLESALE 127 $228,525FRANKLIN COUNTY TOTAL MISC. 328 $471,840FRANKLIN COUNTY TOTAL * TOTAL * 1,469 $2,516,082

FREMONT COUNTY TOTAL UTIL/TRANS 78 $453,650FREMONT COUNTY TOTAL BLDG. MTL. 30 $113,006FREMONT COUNTY TOTAL GEN. MDSE. 0 $0FREMONT COUNTY TOTAL FOOD 0 $0FREMONT COUNTY TOTAL MOTOR VEH. 54 $178,260FREMONT COUNTY TOTAL APPAREL 0 $0FREMONT COUNTY TOTAL HOME FURN. 0 $0FREMONT COUNTY TOTAL EAT DRINK 96 $225,331FREMONT COUNTY TOTAL SPECIALTY 187 $140,291FREMONT COUNTY TOTAL SERVICES 291 $227,548FREMONT COUNTY TOTAL WHOLESALE 77 $71,189FREMONT COUNTY TOTAL MISC. 180 $1,252,162FREMONT COUNTY TOTAL * TOTAL * 993 $2,661,437

GREENE JEFFERSON* UTIL/TRANS 28 $789,293GREENE JEFFERSON* BLDG. MTL. 25 $187,376GREENE JEFFERSON* GEN. MDSE. 24 $227,464GREENE JEFFERSON* FOOD 0 $0GREENE JEFFERSON* MOTOR VEH. 28 $138,429GREENE JEFFERSON* APPAREL 0 $0GREENE JEFFERSON* HOME FURN. 0 $0GREENE JEFFERSON* EAT DRINK 69 $165,326GREENE JEFFERSON* SPECIALTY 124 $108,828GREENE JEFFERSON* SERVICES 278 $227,070GREENE JEFFERSON* WHOLESALE 45 $163,886GREENE JEFFERSON* MISC. 137 $245,815GREENE JEFFERSON* * TOTAL * 758 $2,253,487GREENE OTHER UTIL/TRANS 49 $71,753GREENE OTHER BLDG. MTL. 0 $0GREENE OTHER GEN. MDSE. 0 $0GREENE OTHER FOOD 0 $0GREENE OTHER MOTOR VEH. 0 $0GREENE OTHER APPAREL 0 $0GREENE OTHER HOME FURN. 0 $0GREENE OTHER EAT DRINK 0 $0GREENE OTHER SPECIALTY 101 $35,610GREENE OTHER SERVICES 184 $84,113GREENE OTHER WHOLESALE 69 $187,851GREENE OTHER MISC. 112 $193,699GREENE OTHER * TOTAL * 515 $573,026GREENE COUNTY TOTAL UTIL/TRANS 77 $861,046GREENE COUNTY TOTAL BLDG. MTL. 25 $187,376

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 52

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

GREENE COUNTY TOTAL GEN. MDSE. 24 $227,464GREENE COUNTY TOTAL FOOD 0 $0GREENE COUNTY TOTAL MOTOR VEH. 28 $138,429GREENE COUNTY TOTAL APPAREL 0 $0GREENE COUNTY TOTAL HOME FURN. 0 $0GREENE COUNTY TOTAL EAT DRINK 69 $165,326GREENE COUNTY TOTAL SPECIALTY 225 $144,438GREENE COUNTY TOTAL SERVICES 462 $311,183GREENE COUNTY TOTAL WHOLESALE 114 $351,737GREENE COUNTY TOTAL MISC. 249 $439,514GREENE COUNTY TOTAL * TOTAL * 1,273 $2,826,513

GRUNDY GRUNDY CENTER* UTIL/TRANS 31 $391,415GRUNDY GRUNDY CENTER* BLDG. MTL. 0 $0GRUNDY GRUNDY CENTER* GEN. MDSE. 0 $0GRUNDY GRUNDY CENTER* FOOD 0 $0GRUNDY GRUNDY CENTER* MOTOR VEH. 45 $103,760GRUNDY GRUNDY CENTER* APPAREL 0 $0GRUNDY GRUNDY CENTER* HOME FURN. 0 $0GRUNDY GRUNDY CENTER* EAT DRINK 26 $74,023GRUNDY GRUNDY CENTER* SPECIALTY 88 $83,909GRUNDY GRUNDY CENTER* SERVICES 155 $136,265GRUNDY GRUNDY CENTER* WHOLESALE 28 $178,586GRUNDY GRUNDY CENTER* MISC. 96 $342,372GRUNDY GRUNDY CENTER* * TOTAL * 469 $1,310,330GRUNDY OTHER UTIL/TRANS 75 $201,440GRUNDY OTHER BLDG. MTL. 31 $426,893GRUNDY OTHER GEN. MDSE. 29 $138,808GRUNDY OTHER FOOD 20 $50,756GRUNDY OTHER MOTOR VEH. 58 $70,343GRUNDY OTHER APPAREL 0 $0GRUNDY OTHER HOME FURN. 0 $0GRUNDY OTHER EAT DRINK 77 $121,186GRUNDY OTHER SPECIALTY 202 $49,502GRUNDY OTHER SERVICES 336 $267,408GRUNDY OTHER WHOLESALE 75 $180,958GRUNDY OTHER MISC. 146 $171,184GRUNDY OTHER * TOTAL * 1,049 $1,678,478GRUNDY COUNTY TOTAL UTIL/TRANS 106 $592,855GRUNDY COUNTY TOTAL BLDG. MTL. 31 $426,893GRUNDY COUNTY TOTAL GEN. MDSE. 29 $138,808GRUNDY COUNTY TOTAL FOOD 20 $50,756GRUNDY COUNTY TOTAL MOTOR VEH. 103 $174,103GRUNDY COUNTY TOTAL APPAREL 0 $0GRUNDY COUNTY TOTAL HOME FURN. 0 $0GRUNDY COUNTY TOTAL EAT DRINK 103 $195,209GRUNDY COUNTY TOTAL SPECIALTY 290 $133,411GRUNDY COUNTY TOTAL SERVICES 491 $403,673GRUNDY COUNTY TOTAL WHOLESALE 103 $359,544

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 53

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

GRUNDY COUNTY TOTAL MISC. 242 $513,556GRUNDY COUNTY TOTAL * TOTAL * 1,518 $2,988,808

GUTHRIE COUNTY TOTAL UTIL/TRANS 141 $739,023GUTHRIE COUNTY TOTAL BLDG. MTL. 36 $267,507GUTHRIE COUNTY TOTAL GEN. MDSE. 32 $205,428GUTHRIE COUNTY TOTAL FOOD 24 $208,291GUTHRIE COUNTY TOTAL MOTOR VEH. 70 $129,468GUTHRIE COUNTY TOTAL APPAREL 0 $0GUTHRIE COUNTY TOTAL HOME FURN. 32 $49,953GUTHRIE COUNTY TOTAL EAT DRINK 122 $194,314GUTHRIE COUNTY TOTAL SPECIALTY 289 $305,540GUTHRIE COUNTY TOTAL SERVICES 417 $232,456GUTHRIE COUNTY TOTAL WHOLESALE 74 $106,671GUTHRIE COUNTY TOTAL MISC. 289 $196,496GUTHRIE COUNTY TOTAL * TOTAL * 1,526 $2,635,147

HAMILTON WEBSTER CITY* UTIL/TRANS 36 $459,354HAMILTON WEBSTER CITY* BLDG. MTL. 21 $188,060HAMILTON WEBSTER CITY* GEN. MDSE. 35 $466,040HAMILTON WEBSTER CITY* FOOD 0 $0HAMILTON WEBSTER CITY* MOTOR VEH. 52 $252,068HAMILTON WEBSTER CITY* APPAREL 0 $0HAMILTON WEBSTER CITY* HOME FURN. 21 $75,061HAMILTON WEBSTER CITY* EAT DRINK 63 $307,969HAMILTON WEBSTER CITY* SPECIALTY 245 $244,219HAMILTON WEBSTER CITY* SERVICES 373 $365,756HAMILTON WEBSTER CITY* WHOLESALE 57 $201,346HAMILTON WEBSTER CITY* MISC. 176 $557,749HAMILTON WEBSTER CITY* * TOTAL * 1,079 $3,117,622HAMILTON OTHER UTIL/TRANS 75 $252,284HAMILTON OTHER BLDG. MTL. 0 $0HAMILTON OTHER GEN. MDSE. 24 $109,194HAMILTON OTHER FOOD 0 $0HAMILTON OTHER MOTOR VEH. 24 $58,524HAMILTON OTHER APPAREL 0 $0HAMILTON OTHER HOME FURN. 27 $3,121HAMILTON OTHER EAT DRINK 49 $132,398HAMILTON OTHER SPECIALTY 160 $50,788HAMILTON OTHER SERVICES 246 $197,422HAMILTON OTHER WHOLESALE 86 $227,476HAMILTON OTHER MISC. 128 $221,995HAMILTON OTHER * TOTAL * 819 $1,253,202HAMILTON COUNTY TOTAL UTIL/TRANS 111 $711,638HAMILTON COUNTY TOTAL BLDG. MTL. 21 $188,060HAMILTON COUNTY TOTAL GEN. MDSE. 59 $575,234HAMILTON COUNTY TOTAL FOOD 0 $0HAMILTON COUNTY TOTAL MOTOR VEH. 76 $310,592HAMILTON COUNTY TOTAL APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 54

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HAMILTON COUNTY TOTAL HOME FURN. 48 $78,182HAMILTON COUNTY TOTAL EAT DRINK 112 $440,367HAMILTON COUNTY TOTAL SPECIALTY 405 $295,007HAMILTON COUNTY TOTAL SERVICES 619 $563,178HAMILTON COUNTY TOTAL WHOLESALE 143 $428,822HAMILTON COUNTY TOTAL MISC. 304 $779,744HAMILTON COUNTY TOTAL * TOTAL * 1,898 $4,370,824

HANCOCK GARNER* UTIL/TRANS 0 $0HANCOCK GARNER* BLDG. MTL. 0 $0HANCOCK GARNER* GEN. MDSE. 0 $0HANCOCK GARNER* FOOD 0 $0HANCOCK GARNER* MOTOR VEH. 21 $60,841HANCOCK GARNER* APPAREL 0 $0HANCOCK GARNER* HOME FURN. 0 $0HANCOCK GARNER* EAT DRINK 25 $74,863HANCOCK GARNER* SPECIALTY 130 $119,529HANCOCK GARNER* SERVICES 185 $149,818HANCOCK GARNER* WHOLESALE 46 $117,372HANCOCK GARNER* MISC. 130 $631,891HANCOCK GARNER* * TOTAL * 537 $1,154,314HANCOCK OTHER UTIL/TRANS 54 $270,501HANCOCK OTHER BLDG. MTL. 41 $153,720HANCOCK OTHER GEN. MDSE. 0 $0HANCOCK OTHER FOOD 22 $73,964HANCOCK OTHER MOTOR VEH. 63 $118,423HANCOCK OTHER APPAREL 0 $0HANCOCK OTHER HOME FURN. 23 $38,011HANCOCK OTHER EAT DRINK 71 $130,479HANCOCK OTHER SPECIALTY 220 $114,403HANCOCK OTHER SERVICES 325 $194,756HANCOCK OTHER WHOLESALE 85 $140,767HANCOCK OTHER MISC. 197 $722,456HANCOCK OTHER * TOTAL * 1,101 $1,957,480HANCOCK COUNTY TOTAL UTIL/TRANS 54 $270,501HANCOCK COUNTY TOTAL BLDG. MTL. 41 $153,720HANCOCK COUNTY TOTAL GEN. MDSE. 0 $0HANCOCK COUNTY TOTAL FOOD 22 $73,964HANCOCK COUNTY TOTAL MOTOR VEH. 84 $179,264HANCOCK COUNTY TOTAL APPAREL 0 $0HANCOCK COUNTY TOTAL HOME FURN. 23 $38,011HANCOCK COUNTY TOTAL EAT DRINK 96 $205,342HANCOCK COUNTY TOTAL SPECIALTY 350 $233,932HANCOCK COUNTY TOTAL SERVICES 510 $344,574HANCOCK COUNTY TOTAL WHOLESALE 131 $258,139HANCOCK COUNTY TOTAL MISC. 327 $1,354,347HANCOCK COUNTY TOTAL * TOTAL * 1,638 $3,111,794

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 55

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HARDIN IOWA FALLS UTIL/TRANS 36 $521,835HARDIN IOWA FALLS BLDG. MTL. 0 $0HARDIN IOWA FALLS GEN. MDSE. 27 $1,043,009HARDIN IOWA FALLS FOOD 0 $0HARDIN IOWA FALLS MOTOR VEH. 61 $262,316HARDIN IOWA FALLS APPAREL 20 $34,980HARDIN IOWA FALLS HOME FURN. 29 $103,902HARDIN IOWA FALLS EAT DRINK 73 $319,355HARDIN IOWA FALLS SPECIALTY 224 $201,621HARDIN IOWA FALLS SERVICES 321 $340,671HARDIN IOWA FALLS WHOLESALE 81 $879,739HARDIN IOWA FALLS MISC. 206 $1,552,468HARDIN IOWA FALLS * TOTAL * 1,078 $5,259,896HARDIN ELDORA* UTIL/TRANS 0 $0HARDIN ELDORA* BLDG. MTL. 20 $30,478HARDIN ELDORA* GEN. MDSE. 0 $0HARDIN ELDORA* FOOD 0 $0HARDIN ELDORA* MOTOR VEH. 0 $0HARDIN ELDORA* APPAREL 0 $0HARDIN ELDORA* HOME FURN. 0 $0HARDIN ELDORA* EAT DRINK 23 $58,320HARDIN ELDORA* SPECIALTY 91 $43,821HARDIN ELDORA* SERVICES 170 $105,605HARDIN ELDORA* WHOLESALE 21 $65,376HARDIN ELDORA* MISC. 140 $619,491HARDIN ELDORA* * TOTAL * 465 $923,091HARDIN OTHER UTIL/TRANS 96 $264,021HARDIN OTHER BLDG. MTL. 21 $18,023HARDIN OTHER GEN. MDSE. 26 $143,195HARDIN OTHER FOOD 0 $0HARDIN OTHER MOTOR VEH. 33 $75,206HARDIN OTHER APPAREL 0 $0HARDIN OTHER HOME FURN. 25 $20,788HARDIN OTHER EAT DRINK 52 $49,446HARDIN OTHER SPECIALTY 224 $131,251HARDIN OTHER SERVICES 325 $193,312HARDIN OTHER WHOLESALE 81 $220,347HARDIN OTHER MISC. 149 $272,349HARDIN OTHER * TOTAL * 1,032 $1,387,938HARDIN COUNTY TOTAL UTIL/TRANS 132 $785,856HARDIN COUNTY TOTAL BLDG. MTL. 41 $48,501HARDIN COUNTY TOTAL GEN. MDSE. 53 $1,186,204HARDIN COUNTY TOTAL FOOD 0 $0HARDIN COUNTY TOTAL MOTOR VEH. 94 $337,522HARDIN COUNTY TOTAL APPAREL 20 $34,980HARDIN COUNTY TOTAL HOME FURN. 54 $124,690HARDIN COUNTY TOTAL EAT DRINK 148 $427,121HARDIN COUNTY TOTAL SPECIALTY 539 $376,693HARDIN COUNTY TOTAL SERVICES 816 $639,588

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 56

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HARDIN COUNTY TOTAL WHOLESALE 183 $1,165,462HARDIN COUNTY TOTAL MISC. 495 $2,444,308HARDIN COUNTY TOTAL * TOTAL * 2,575 $7,570,925

HARRISON MISSOURI VALLEY UTIL/TRANS 23 $336,268HARRISON MISSOURI VALLEY BLDG. MTL. 0 $0HARRISON MISSOURI VALLEY GEN. MDSE. 20 $203,629HARRISON MISSOURI VALLEY FOOD 21 $114,081HARRISON MISSOURI VALLEY MOTOR VEH. 31 $117,909HARRISON MISSOURI VALLEY APPAREL 0 $0HARRISON MISSOURI VALLEY HOME FURN. 0 $0HARRISON MISSOURI VALLEY EAT DRINK 66 $391,097HARRISON MISSOURI VALLEY SPECIALTY 88 $78,989HARRISON MISSOURI VALLEY SERVICES 166 $152,559HARRISON MISSOURI VALLEY WHOLESALE 29 $85,925HARRISON MISSOURI VALLEY MISC. 76 $94,894HARRISON MISSOURI VALLEY * TOTAL * 520 $1,575,351HARRISON OTHER UTIL/TRANS 67 $227,398HARRISON OTHER BLDG. MTL. 26 $74,660HARRISON OTHER GEN. MDSE. 0 $0HARRISON OTHER FOOD 45 $186,980HARRISON OTHER MOTOR VEH. 47 $102,307HARRISON OTHER APPAREL 0 $0HARRISON OTHER HOME FURN. 0 $0HARRISON OTHER EAT DRINK 76 $108,292HARRISON OTHER SPECIALTY 198 $101,029HARRISON OTHER SERVICES 329 $192,188HARRISON OTHER WHOLESALE 91 $104,884HARRISON OTHER MISC. 156 $285,741HARRISON OTHER * TOTAL * 1,035 $1,383,479HARRISON COUNTY TOTAL UTIL/TRANS 90 $563,666HARRISON COUNTY TOTAL BLDG. MTL. 26 $74,660HARRISON COUNTY TOTAL GEN. MDSE. 20 $203,629HARRISON COUNTY TOTAL FOOD 66 $301,061HARRISON COUNTY TOTAL MOTOR VEH. 78 $220,216HARRISON COUNTY TOTAL APPAREL 0 $0HARRISON COUNTY TOTAL HOME FURN. 0 $0HARRISON COUNTY TOTAL EAT DRINK 142 $499,389HARRISON COUNTY TOTAL SPECIALTY 286 $180,018HARRISON COUNTY TOTAL SERVICES 495 $344,747HARRISON COUNTY TOTAL WHOLESALE 120 $190,809HARRISON COUNTY TOTAL MISC. 232 $380,635HARRISON COUNTY TOTAL * TOTAL * 1,555 $2,958,830

HENRY MT PLEASANT* UTIL/TRANS 53 $1,068,386HENRY MT PLEASANT* BLDG. MTL. 0 $0HENRY MT PLEASANT* GEN. MDSE. 20 $912,019HENRY MT PLEASANT* FOOD 28 $296,348HENRY MT PLEASANT* MOTOR VEH. 68 $325,093

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 57

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HENRY MT PLEASANT* APPAREL 22 $52,703HENRY MT PLEASANT* HOME FURN. 32 $67,122HENRY MT PLEASANT* EAT DRINK 106 $525,736HENRY MT PLEASANT* SPECIALTY 237 $238,591HENRY MT PLEASANT* SERVICES 429 $570,926HENRY MT PLEASANT* WHOLESALE 93 $308,624HENRY MT PLEASANT* MISC. 244 $857,637HENRY MT PLEASANT* * TOTAL * 1,332 $5,223,185HENRY OTHER UTIL/TRANS 52 $148,629HENRY OTHER BLDG. MTL. 0 $0HENRY OTHER GEN. MDSE. 0 $0HENRY OTHER FOOD 33 $107,747HENRY OTHER MOTOR VEH. 69 $151,446HENRY OTHER APPAREL 0 $0HENRY OTHER HOME FURN. 24 $114,572HENRY OTHER EAT DRINK 57 $77,559HENRY OTHER SPECIALTY 189 $48,419HENRY OTHER SERVICES 344 $215,495HENRY OTHER WHOLESALE 76 $82,811HENRY OTHER MISC. 190 $315,338HENRY OTHER * TOTAL * 1,034 $1,262,016HENRY COUNTY TOTAL UTIL/TRANS 105 $1,217,015HENRY COUNTY TOTAL BLDG. MTL. 0 $0HENRY COUNTY TOTAL GEN. MDSE. 20 $912,019HENRY COUNTY TOTAL FOOD 61 $404,095HENRY COUNTY TOTAL MOTOR VEH. 137 $476,539HENRY COUNTY TOTAL APPAREL 22 $52,703HENRY COUNTY TOTAL HOME FURN. 56 $181,694HENRY COUNTY TOTAL EAT DRINK 163 $603,295HENRY COUNTY TOTAL SPECIALTY 426 $287,010HENRY COUNTY TOTAL SERVICES 773 $786,421HENRY COUNTY TOTAL WHOLESALE 169 $391,435HENRY COUNTY TOTAL MISC. 434 $1,172,975HENRY COUNTY TOTAL * TOTAL * 2,366 $6,485,201

HOWARD CRESCO* UTIL/TRANS 26 $405,253HOWARD CRESCO* BLDG. MTL. 23 $269,347HOWARD CRESCO* GEN. MDSE. 0 $0HOWARD CRESCO* FOOD 23 $216,528HOWARD CRESCO* MOTOR VEH. 42 $174,630HOWARD CRESCO* APPAREL 0 $0HOWARD CRESCO* HOME FURN. 26 $65,937HOWARD CRESCO* EAT DRINK 58 $144,713HOWARD CRESCO* SPECIALTY 128 $153,840HOWARD CRESCO* SERVICES 243 $242,482HOWARD CRESCO* WHOLESALE 51 $186,944HOWARD CRESCO* MISC. 139 $209,087HOWARD CRESCO* * TOTAL * 759 $2,068,761HOWARD OTHER UTIL/TRANS 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 58

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HOWARD OTHER BLDG. MTL. 0 $0HOWARD OTHER GEN. MDSE. 0 $0HOWARD OTHER FOOD 0 $0HOWARD OTHER MOTOR VEH. 50 $33,018HOWARD OTHER APPAREL 0 $0HOWARD OTHER HOME FURN. 0 $0HOWARD OTHER EAT DRINK 60 $52,663HOWARD OTHER SPECIALTY 90 $72,032HOWARD OTHER SERVICES 173 $52,105HOWARD OTHER WHOLESALE 67 $120,533HOWARD OTHER MISC. 153 $194,261HOWARD OTHER * TOTAL * 593 $524,612HOWARD COUNTY TOTAL UTIL/TRANS 26 $405,253HOWARD COUNTY TOTAL BLDG. MTL. 23 $269,347HOWARD COUNTY TOTAL GEN. MDSE. 0 $0HOWARD COUNTY TOTAL FOOD 23 $216,528HOWARD COUNTY TOTAL MOTOR VEH. 92 $207,648HOWARD COUNTY TOTAL APPAREL 0 $0HOWARD COUNTY TOTAL HOME FURN. 26 $65,937HOWARD COUNTY TOTAL EAT DRINK 118 $197,376HOWARD COUNTY TOTAL SPECIALTY 218 $225,872HOWARD COUNTY TOTAL SERVICES 416 $294,587HOWARD COUNTY TOTAL WHOLESALE 118 $307,477HOWARD COUNTY TOTAL MISC. 292 $403,348HOWARD COUNTY TOTAL * TOTAL * 1,352 $2,593,373

HUMBOLDT HUMBOLDT UTIL/TRANS 37 $448,184HUMBOLDT HUMBOLDT BLDG. MTL. 0 $0HUMBOLDT HUMBOLDT GEN. MDSE. 33 $247,218HUMBOLDT HUMBOLDT FOOD 0 $0HUMBOLDT HUMBOLDT MOTOR VEH. 58 $152,472HUMBOLDT HUMBOLDT APPAREL 26 $57,288HUMBOLDT HUMBOLDT HOME FURN. 20 $53,051HUMBOLDT HUMBOLDT EAT DRINK 68 $238,684HUMBOLDT HUMBOLDT SPECIALTY 157 $103,986HUMBOLDT HUMBOLDT SERVICES 245 $299,414HUMBOLDT HUMBOLDT WHOLESALE 67 $347,795HUMBOLDT HUMBOLDT MISC. 171 $593,166HUMBOLDT HUMBOLDT * TOTAL * 882 $2,541,258HUMBOLDT OTHER UTIL/TRANS 72 $61,030HUMBOLDT OTHER BLDG. MTL. 0 $0HUMBOLDT OTHER GEN. MDSE. 0 $0HUMBOLDT OTHER FOOD 0 $0HUMBOLDT OTHER MOTOR VEH. 28 $27,681HUMBOLDT OTHER APPAREL 0 $0HUMBOLDT OTHER HOME FURN. 0 $0HUMBOLDT OTHER EAT DRINK 35 $51,949HUMBOLDT OTHER SPECIALTY 107 $58,590HUMBOLDT OTHER SERVICES 173 $90,760

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 59

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

HUMBOLDT OTHER WHOLESALE 49 $59,653HUMBOLDT OTHER MISC. 102 $183,251HUMBOLDT OTHER * TOTAL * 566 $532,914HUMBOLDT COUNTY TOTAL UTIL/TRANS 109 $509,214HUMBOLDT COUNTY TOTAL BLDG. MTL. 0 $0HUMBOLDT COUNTY TOTAL GEN. MDSE. 33 $247,218HUMBOLDT COUNTY TOTAL FOOD 0 $0HUMBOLDT COUNTY TOTAL MOTOR VEH. 86 $180,153HUMBOLDT COUNTY TOTAL APPAREL 26 $57,288HUMBOLDT COUNTY TOTAL HOME FURN. 20 $53,051HUMBOLDT COUNTY TOTAL EAT DRINK 103 $290,633HUMBOLDT COUNTY TOTAL SPECIALTY 264 $162,576HUMBOLDT COUNTY TOTAL SERVICES 418 $390,174HUMBOLDT COUNTY TOTAL WHOLESALE 116 $407,448HUMBOLDT COUNTY TOTAL MISC. 273 $776,417HUMBOLDT COUNTY TOTAL * TOTAL * 1,448 $3,074,172

IDA COUNTY TOTAL UTIL/TRANS 68 $398,115IDA COUNTY TOTAL BLDG. MTL. 26 $335,755IDA COUNTY TOTAL GEN. MDSE. 33 $262,878IDA COUNTY TOTAL FOOD 24 $132,938IDA COUNTY TOTAL MOTOR VEH. 76 $173,989IDA COUNTY TOTAL APPAREL 0 $0IDA COUNTY TOTAL HOME FURN. 0 $0IDA COUNTY TOTAL EAT DRINK 64 $102,518IDA COUNTY TOTAL SPECIALTY 181 $113,005IDA COUNTY TOTAL SERVICES 308 $201,647IDA COUNTY TOTAL WHOLESALE 85 $189,931IDA COUNTY TOTAL MISC. 195 $238,881IDA COUNTY TOTAL * TOTAL * 1,060 $2,149,657

IOWA COUNTY TOTAL UTIL/TRANS 114 $686,257IOWA COUNTY TOTAL BLDG. MTL. 47 $237,675IOWA COUNTY TOTAL GEN. MDSE. 47 $333,973IOWA COUNTY TOTAL FOOD 60 $313,580IOWA COUNTY TOTAL MOTOR VEH. 95 $284,494IOWA COUNTY TOTAL APPAREL 151 $2,149,106IOWA COUNTY TOTAL HOME FURN. 97 $505,249IOWA COUNTY TOTAL EAT DRINK 165 $941,687IOWA COUNTY TOTAL SPECIALTY 506 $1,000,346IOWA COUNTY TOTAL SERVICES 679 $878,830IOWA COUNTY TOTAL WHOLESALE 114 $285,235IOWA COUNTY TOTAL MISC. 328 $689,848IOWA COUNTY TOTAL * TOTAL * 2,403 $8,306,280

JACKSON MAQUOKETA* UTIL/TRANS 38 $463,228JACKSON MAQUOKETA* BLDG. MTL. 20 $165,341JACKSON MAQUOKETA* GEN. MDSE. 28 $956,079JACKSON MAQUOKETA* FOOD 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 60

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

JACKSON MAQUOKETA* MOTOR VEH. 48 $184,184JACKSON MAQUOKETA* APPAREL 0 $0JACKSON MAQUOKETA* HOME FURN. 41 $101,330JACKSON MAQUOKETA* EAT DRINK 109 $440,038JACKSON MAQUOKETA* SPECIALTY 165 $162,476JACKSON MAQUOKETA* SERVICES 436 $314,270JACKSON MAQUOKETA* WHOLESALE 63 $181,196JACKSON MAQUOKETA* MISC. 231 $387,217JACKSON MAQUOKETA* * TOTAL * 1,179 $3,355,359JACKSON OTHER UTIL/TRANS 97 $275,360JACKSON OTHER BLDG. MTL. 45 $201,570JACKSON OTHER GEN. MDSE. 20 $110,663JACKSON OTHER FOOD 0 $0JACKSON OTHER MOTOR VEH. 50 $89,391JACKSON OTHER APPAREL 0 $0JACKSON OTHER HOME FURN. 23 $13,584JACKSON OTHER EAT DRINK 151 $290,249JACKSON OTHER SPECIALTY 235 $70,631JACKSON OTHER SERVICES 533 $279,359JACKSON OTHER WHOLESALE 74 $177,453JACKSON OTHER MISC. 279 $268,137JACKSON OTHER * TOTAL * 1,507 $1,776,397JACKSON COUNTY TOTAL UTIL/TRANS 135 $738,588JACKSON COUNTY TOTAL BLDG. MTL. 65 $366,911JACKSON COUNTY TOTAL GEN. MDSE. 48 $1,066,742JACKSON COUNTY TOTAL FOOD 0 $0JACKSON COUNTY TOTAL MOTOR VEH. 98 $273,575JACKSON COUNTY TOTAL APPAREL 0 $0JACKSON COUNTY TOTAL HOME FURN. 64 $114,914JACKSON COUNTY TOTAL EAT DRINK 260 $730,287JACKSON COUNTY TOTAL SPECIALTY 400 $233,107JACKSON COUNTY TOTAL SERVICES 969 $593,629JACKSON COUNTY TOTAL WHOLESALE 137 $358,649JACKSON COUNTY TOTAL MISC. 510 $655,354JACKSON COUNTY TOTAL * TOTAL * 2,686 $5,131,756

JASPER NEWTON* UTIL/TRANS 81 $5,281,376JASPER NEWTON* BLDG. MTL. 40 $418,192JASPER NEWTON* GEN. MDSE. 61 $1,915,022JASPER NEWTON* FOOD 37 $587,043JASPER NEWTON* MOTOR VEH. 96 $468,432JASPER NEWTON* APPAREL 20 $64,001JASPER NEWTON* HOME FURN. 85 $564,567JASPER NEWTON* EAT DRINK 159 $938,167JASPER NEWTON* SPECIALTY 406 $675,944JASPER NEWTON* SERVICES 762 $1,533,499JASPER NEWTON* WHOLESALE 98 $567,111JASPER NEWTON* MISC. 244 $306,750JASPER NEWTON* * TOTAL * 2,089 $13,320,104

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 61

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

JASPER OTHER UTIL/TRANS 74 $151,579JASPER OTHER BLDG. MTL. 43 $286,812JASPER OTHER GEN. MDSE. 39 $236,621JASPER OTHER FOOD 27 $100,917JASPER OTHER MOTOR VEH. 93 $225,875JASPER OTHER APPAREL 0 $0JASPER OTHER HOME FURN. 30 $17,613JASPER OTHER EAT DRINK 96 $222,439JASPER OTHER SPECIALTY 343 $222,797JASPER OTHER SERVICES 512 $366,788JASPER OTHER WHOLESALE 145 $813,830JASPER OTHER MISC. 314 $652,945JASPER OTHER * TOTAL * 1,716 $3,298,216JASPER COUNTY TOTAL UTIL/TRANS 155 $5,432,955JASPER COUNTY TOTAL BLDG. MTL. 83 $705,004JASPER COUNTY TOTAL GEN. MDSE. 100 $2,151,643JASPER COUNTY TOTAL FOOD 64 $687,960JASPER COUNTY TOTAL MOTOR VEH. 189 $694,307JASPER COUNTY TOTAL APPAREL 20 $64,001JASPER COUNTY TOTAL HOME FURN. 115 $582,180JASPER COUNTY TOTAL EAT DRINK 255 $1,160,606JASPER COUNTY TOTAL SPECIALTY 749 $898,741JASPER COUNTY TOTAL SERVICES 1,274 $1,900,287JASPER COUNTY TOTAL WHOLESALE 243 $1,380,941JASPER COUNTY TOTAL MISC. 558 $959,695JASPER COUNTY TOTAL * TOTAL * 3,805 $16,618,320

JEFFERSON FAIRFIELD* UTIL/TRANS 56 $2,008,586JEFFERSON FAIRFIELD* BLDG. MTL. 36 $145,218JEFFERSON FAIRFIELD* GEN. MDSE. 46 $961,758JEFFERSON FAIRFIELD* FOOD 48 $511,580JEFFERSON FAIRFIELD* MOTOR VEH. 78 $395,223JEFFERSON FAIRFIELD* APPAREL 0 $0JEFFERSON FAIRFIELD* HOME FURN. 54 $35,307JEFFERSON FAIRFIELD* EAT DRINK 108 $419,550JEFFERSON FAIRFIELD* SPECIALTY 352 $537,932JEFFERSON FAIRFIELD* SERVICES 548 $792,182JEFFERSON FAIRFIELD* WHOLESALE 107 $219,630JEFFERSON FAIRFIELD* MISC. 235 $415,313JEFFERSON FAIRFIELD* * TOTAL * 1,668 $6,442,279JEFFERSON OTHER UTIL/TRANS 33 $1,356,597JEFFERSON OTHER BLDG. MTL. 24 $51,008JEFFERSON OTHER GEN. MDSE. 0 $0JEFFERSON OTHER FOOD 0 $0JEFFERSON OTHER MOTOR VEH. 0 $0JEFFERSON OTHER APPAREL 0 $0JEFFERSON OTHER HOME FURN. 0 $0JEFFERSON OTHER EAT DRINK 23 $29,498JEFFERSON OTHER SPECIALTY 53 $3,822

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 62

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

JEFFERSON OTHER SERVICES 126 $53,968JEFFERSON OTHER WHOLESALE 21 $13,935JEFFERSON OTHER MISC. 88 $68,683JEFFERSON OTHER * TOTAL * 368 $1,577,511JEFFERSON COUNTY TOTAL UTIL/TRANS 89 $3,365,183JEFFERSON COUNTY TOTAL BLDG. MTL. 60 $196,226JEFFERSON COUNTY TOTAL GEN. MDSE. 46 $961,758JEFFERSON COUNTY TOTAL FOOD 48 $511,580JEFFERSON COUNTY TOTAL MOTOR VEH. 78 $395,223JEFFERSON COUNTY TOTAL APPAREL 0 $0JEFFERSON COUNTY TOTAL HOME FURN. 54 $35,307JEFFERSON COUNTY TOTAL EAT DRINK 131 $449,048JEFFERSON COUNTY TOTAL SPECIALTY 405 $541,754JEFFERSON COUNTY TOTAL SERVICES 674 $846,150JEFFERSON COUNTY TOTAL WHOLESALE 128 $233,565JEFFERSON COUNTY TOTAL MISC. 323 $483,996JEFFERSON COUNTY TOTAL * TOTAL * 2,036 $8,019,790

JOHNSON IOWA CITY* UTIL/TRANS 110 $3,988,587JOHNSON IOWA CITY* BLDG. MTL. 103 $3,447,771JOHNSON IOWA CITY* GEN. MDSE. 123 $4,043,212JOHNSON IOWA CITY* FOOD 141 $2,245,078JOHNSON IOWA CITY* MOTOR VEH. 201 $1,689,486JOHNSON IOWA CITY* APPAREL 116 $640,874JOHNSON IOWA CITY* HOME FURN. 184 $9,155,703JOHNSON IOWA CITY* EAT DRINK 586 $5,051,612JOHNSON IOWA CITY* SPECIALTY 1,037 $3,132,825JOHNSON IOWA CITY* SERVICES 1,736 $5,843,550JOHNSON IOWA CITY* WHOLESALE 222 $1,467,621JOHNSON IOWA CITY* MISC. 618 $2,001,402JOHNSON IOWA CITY* * TOTAL * 5,177 $42,707,721JOHNSON CORALVILLE UTIL/TRANS 60 $552,202JOHNSON CORALVILLE BLDG. MTL. 59 $2,093,197JOHNSON CORALVILLE GEN. MDSE. 56 $7,961,238JOHNSON CORALVILLE FOOD 61 $1,198,559JOHNSON CORALVILLE MOTOR VEH. 67 $477,656JOHNSON CORALVILLE APPAREL 159 $2,188,517JOHNSON CORALVILLE HOME FURN. 96 $1,501,370JOHNSON CORALVILLE EAT DRINK 261 $3,124,340JOHNSON CORALVILLE SPECIALTY 442 $2,592,398JOHNSON CORALVILLE SERVICES 681 $2,444,047JOHNSON CORALVILLE WHOLESALE 113 $801,790JOHNSON CORALVILLE MISC. 176 $729,061JOHNSON CORALVILLE * TOTAL * 2,231 $25,664,375JOHNSON OTHER UTIL/TRANS 83 $248,940JOHNSON OTHER BLDG. MTL. 42 $569,495JOHNSON OTHER GEN. MDSE. 23 $123,313JOHNSON OTHER FOOD 47 $284,602JOHNSON OTHER MOTOR VEH. 93 $297,268

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 63

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

JOHNSON OTHER APPAREL 0 $0JOHNSON OTHER HOME FURN. 28 $21,139JOHNSON OTHER EAT DRINK 124 $389,896JOHNSON OTHER SPECIALTY 381 $285,904JOHNSON OTHER SERVICES 690 $662,589JOHNSON OTHER WHOLESALE 117 $316,005JOHNSON OTHER MISC. 374 $711,276JOHNSON OTHER * TOTAL * 2,002 $3,910,427JOHNSON COUNTY TOTAL UTIL/TRANS 253 $4,789,729JOHNSON COUNTY TOTAL BLDG. MTL. 204 $6,110,463JOHNSON COUNTY TOTAL GEN. MDSE. 202 $12,127,763JOHNSON COUNTY TOTAL FOOD 249 $3,728,239JOHNSON COUNTY TOTAL MOTOR VEH. 361 $2,464,410JOHNSON COUNTY TOTAL APPAREL 275 $2,829,391JOHNSON COUNTY TOTAL HOME FURN. 308 $10,678,212JOHNSON COUNTY TOTAL EAT DRINK 971 $8,565,848JOHNSON COUNTY TOTAL SPECIALTY 1,860 $6,011,127JOHNSON COUNTY TOTAL SERVICES 3,107 $8,950,186JOHNSON COUNTY TOTAL WHOLESALE 452 $2,585,416JOHNSON COUNTY TOTAL MISC. 1,168 $3,441,739JOHNSON COUNTY TOTAL * TOTAL * 9,410 $72,282,523

JONES ANAMOSA* UTIL/TRANS 48 $1,592,623JONES ANAMOSA* BLDG. MTL. 0 $0JONES ANAMOSA* GEN. MDSE. 27 $834,711JONES ANAMOSA* FOOD 0 $0JONES ANAMOSA* MOTOR VEH. 49 $91,687JONES ANAMOSA* APPAREL 0 $0JONES ANAMOSA* HOME FURN. 23 $70,714JONES ANAMOSA* EAT DRINK 52 $136,859JONES ANAMOSA* SPECIALTY 135 $39,941JONES ANAMOSA* SERVICES 290 $245,731JONES ANAMOSA* WHOLESALE 31 $159,121JONES ANAMOSA* MISC. 162 $482,300JONES ANAMOSA* * TOTAL * 817 $3,653,687JONES MONTICELLO UTIL/TRANS 33 $306,222JONES MONTICELLO BLDG. MTL. 0 $0JONES MONTICELLO GEN. MDSE. 27 $233,871JONES MONTICELLO FOOD 0 $0JONES MONTICELLO MOTOR VEH. 39 $156,449JONES MONTICELLO APPAREL 0 $0JONES MONTICELLO HOME FURN. 42 $92,209JONES MONTICELLO EAT DRINK 52 $179,950JONES MONTICELLO SPECIALTY 196 $187,717JONES MONTICELLO SERVICES 309 $219,189JONES MONTICELLO WHOLESALE 92 $439,680JONES MONTICELLO MISC. 205 $497,640JONES MONTICELLO * TOTAL * 995 $2,312,927JONES OTHER UTIL/TRANS 66 $54,432

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 64

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

JONES OTHER BLDG. MTL. 0 $0JONES OTHER GEN. MDSE. 0 $0JONES OTHER FOOD 0 $0JONES OTHER MOTOR VEH. 26 $55,639JONES OTHER APPAREL 0 $0JONES OTHER HOME FURN. 0 $0JONES OTHER EAT DRINK 53 $56,483JONES OTHER SPECIALTY 124 $26,141JONES OTHER SERVICES 288 $105,240JONES OTHER WHOLESALE 67 $191,022JONES OTHER MISC. 152 $191,214JONES OTHER * TOTAL * 776 $680,171JONES COUNTY TOTAL UTIL/TRANS 147 $1,953,277JONES COUNTY TOTAL BLDG. MTL. 0 $0JONES COUNTY TOTAL GEN. MDSE. 54 $1,068,582JONES COUNTY TOTAL FOOD 0 $0JONES COUNTY TOTAL MOTOR VEH. 114 $303,775JONES COUNTY TOTAL APPAREL 0 $0JONES COUNTY TOTAL HOME FURN. 65 $162,923JONES COUNTY TOTAL EAT DRINK 157 $373,292JONES COUNTY TOTAL SPECIALTY 455 $253,799JONES COUNTY TOTAL SERVICES 887 $570,160JONES COUNTY TOTAL WHOLESALE 190 $789,823JONES COUNTY TOTAL MISC. 519 $1,171,154JONES COUNTY TOTAL * TOTAL * 2,588 $6,646,785

KEOKUK COUNTY TOTAL UTIL/TRANS 54 $41,545KEOKUK COUNTY TOTAL BLDG. MTL. 59 $132,721KEOKUK COUNTY TOTAL GEN. MDSE. 30 $236,129KEOKUK COUNTY TOTAL FOOD 28 $38,101KEOKUK COUNTY TOTAL MOTOR VEH. 62 $172,953KEOKUK COUNTY TOTAL APPAREL 0 $0KEOKUK COUNTY TOTAL HOME FURN. 0 $0KEOKUK COUNTY TOTAL EAT DRINK 82 $139,799KEOKUK COUNTY TOTAL SPECIALTY 225 $70,128KEOKUK COUNTY TOTAL SERVICES 444 $239,612KEOKUK COUNTY TOTAL WHOLESALE 90 $187,367KEOKUK COUNTY TOTAL MISC. 254 $359,160KEOKUK COUNTY TOTAL * TOTAL * 1,328 $1,617,515

KOSSUTH ALGONA* UTIL/TRANS 66 $480,521KOSSUTH ALGONA* BLDG. MTL. 45 $368,837KOSSUTH ALGONA* GEN. MDSE. 28 $613,776KOSSUTH ALGONA* FOOD 0 $0KOSSUTH ALGONA* MOTOR VEH. 93 $641,396KOSSUTH ALGONA* APPAREL 0 $0KOSSUTH ALGONA* HOME FURN. 34 $121,662KOSSUTH ALGONA* EAT DRINK 109 $374,935KOSSUTH ALGONA* SPECIALTY 221 $272,113

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 65

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

KOSSUTH ALGONA* SERVICES 360 $390,299KOSSUTH ALGONA* WHOLESALE 81 $400,740KOSSUTH ALGONA* MISC. 193 $591,241KOSSUTH ALGONA* * TOTAL * 1,230 $4,255,520KOSSUTH OTHER UTIL/TRANS 97 $138,829KOSSUTH OTHER BLDG. MTL. 33 $100,670KOSSUTH OTHER GEN. MDSE. 0 $0KOSSUTH OTHER FOOD 28 $41,592KOSSUTH OTHER MOTOR VEH. 84 $171,725KOSSUTH OTHER APPAREL 0 $0KOSSUTH OTHER HOME FURN. 26 $20,417KOSSUTH OTHER EAT DRINK 73 $79,220KOSSUTH OTHER SPECIALTY 191 $45,623KOSSUTH OTHER SERVICES 354 $211,005KOSSUTH OTHER WHOLESALE 124 $243,871KOSSUTH OTHER MISC. 211 $256,123KOSSUTH OTHER * TOTAL * 1,221 $1,309,075KOSSUTH COUNTY TOTAL UTIL/TRANS 163 $619,350KOSSUTH COUNTY TOTAL BLDG. MTL. 78 $469,507KOSSUTH COUNTY TOTAL GEN. MDSE. 28 $613,776KOSSUTH COUNTY TOTAL FOOD 28 $41,592KOSSUTH COUNTY TOTAL MOTOR VEH. 177 $813,121KOSSUTH COUNTY TOTAL APPAREL 0 $0KOSSUTH COUNTY TOTAL HOME FURN. 60 $142,079KOSSUTH COUNTY TOTAL EAT DRINK 182 $454,155KOSSUTH COUNTY TOTAL SPECIALTY 412 $317,736KOSSUTH COUNTY TOTAL SERVICES 714 $601,304KOSSUTH COUNTY TOTAL WHOLESALE 205 $644,611KOSSUTH COUNTY TOTAL MISC. 404 $847,364KOSSUTH COUNTY TOTAL * TOTAL * 2,451 $5,564,595

LEE FT MADISON* UTIL/TRANS 57 $929,405LEE FT MADISON* BLDG. MTL. 0 $0LEE FT MADISON* GEN. MDSE. 38 $635,089LEE FT MADISON* FOOD 25 $344,143LEE FT MADISON* MOTOR VEH. 79 $603,894LEE FT MADISON* APPAREL 27 $59,779LEE FT MADISON* HOME FURN. 66 $192,639LEE FT MADISON* EAT DRINK 147 $565,516LEE FT MADISON* SPECIALTY 267 $251,801LEE FT MADISON* SERVICES 487 $830,707LEE FT MADISON* WHOLESALE 38 $274,715LEE FT MADISON* MISC. 150 $564,049LEE FT MADISON* * TOTAL * 1,381 $5,251,737LEE KEOKUK UTIL/TRANS 51 $377,340LEE KEOKUK BLDG. MTL. 30 $149,353LEE KEOKUK GEN. MDSE. 42 $1,902,424LEE KEOKUK FOOD 23 $371,995LEE KEOKUK MOTOR VEH. 74 $529,628

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 66

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

LEE KEOKUK APPAREL 47 $129,909LEE KEOKUK HOME FURN. 23 $62,352LEE KEOKUK EAT DRINK 147 $707,767LEE KEOKUK SPECIALTY 258 $816,966LEE KEOKUK SERVICES 478 $787,270LEE KEOKUK WHOLESALE 88 $618,737LEE KEOKUK MISC. 211 $414,590LEE KEOKUK * TOTAL * 1,472 $6,868,331LEE OTHER UTIL/TRANS 44 $80,449LEE OTHER BLDG. MTL. 37 $158,474LEE OTHER GEN. MDSE. 22 $99,884LEE OTHER FOOD 0 $0LEE OTHER MOTOR VEH. 50 $123,511LEE OTHER APPAREL 0 $0LEE OTHER HOME FURN. 0 $0LEE OTHER EAT DRINK 107 $128,630LEE OTHER SPECIALTY 205 $88,717LEE OTHER SERVICES 351 $342,161LEE OTHER WHOLESALE 105 $445,622LEE OTHER MISC. 208 $483,815LEE OTHER * TOTAL * 1,129 $1,951,263LEE COUNTY TOTAL UTIL/TRANS 152 $1,387,194LEE COUNTY TOTAL BLDG. MTL. 67 $307,827LEE COUNTY TOTAL GEN. MDSE. 102 $2,637,397LEE COUNTY TOTAL FOOD 48 $716,138LEE COUNTY TOTAL MOTOR VEH. 203 $1,257,033LEE COUNTY TOTAL APPAREL 74 $189,688LEE COUNTY TOTAL HOME FURN. 89 $254,991LEE COUNTY TOTAL EAT DRINK 401 $1,401,913LEE COUNTY TOTAL SPECIALTY 730 $1,157,484LEE COUNTY TOTAL SERVICES 1,316 $1,960,138LEE COUNTY TOTAL WHOLESALE 231 $1,339,074LEE COUNTY TOTAL MISC. 569 $1,462,454LEE COUNTY TOTAL * TOTAL * 3,982 $14,071,331

LINN CEDAR RAPIDS* UTIL/TRANS 271 $23,399,310LINN CEDAR RAPIDS* BLDG. MTL. 216 $8,309,158LINN CEDAR RAPIDS* GEN. MDSE. 222 $19,129,152LINN CEDAR RAPIDS* FOOD 161 $3,443,384LINN CEDAR RAPIDS* MOTOR VEH. 427 $3,996,272LINN CEDAR RAPIDS* APPAREL 334 $2,501,035LINN CEDAR RAPIDS* HOME FURN. 361 $3,259,291LINN CEDAR RAPIDS* EAT DRINK 1,254 $9,028,937LINN CEDAR RAPIDS* SPECIALTY 2,502 $9,331,106LINN CEDAR RAPIDS* SERVICES 4,664 $15,948,899LINN CEDAR RAPIDS* WHOLESALE 749 $9,150,309LINN CEDAR RAPIDS* MISC. 1,506 $12,010,288LINN CEDAR RAPIDS* * TOTAL * 12,667 $119,507,141LINN MARION UTIL/TRANS 85 $2,059,651

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 67

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

LINN MARION BLDG. MTL. 38 $774,579LINN MARION GEN. MDSE. 35 $204,236LINN MARION FOOD 67 $976,964LINN MARION MOTOR VEH. 109 $563,620LINN MARION APPAREL 42 $123,874LINN MARION HOME FURN. 85 $2,513,146LINN MARION EAT DRINK 150 $862,648LINN MARION SPECIALTY 572 $1,294,163LINN MARION SERVICES 864 $1,205,816LINN MARION WHOLESALE 146 $487,117LINN MARION MISC. 399 $1,890,941LINN MARION * TOTAL * 2,592 $12,956,755LINN HIAWATHA UTIL/TRANS 36 $849,503LINN HIAWATHA BLDG. MTL. 0 $0LINN HIAWATHA GEN. MDSE. 0 $0LINN HIAWATHA FOOD 0 $0LINN HIAWATHA MOTOR VEH. 31 $78,119LINN HIAWATHA APPAREL 0 $0LINN HIAWATHA HOME FURN. 26 $338,559LINN HIAWATHA EAT DRINK 29 $159,155LINN HIAWATHA SPECIALTY 131 $155,309LINN HIAWATHA SERVICES 288 $527,097LINN HIAWATHA WHOLESALE 55 $347,524LINN HIAWATHA MISC. 180 $1,362,207LINN HIAWATHA * TOTAL * 776 $3,817,473LINN MT VERNON UTIL/TRANS 0 $0LINN MT VERNON BLDG. MTL. 0 $0LINN MT VERNON GEN. MDSE. 0 $0LINN MT VERNON FOOD 0 $0LINN MT VERNON MOTOR VEH. 0 $0LINN MT VERNON APPAREL 0 $0LINN MT VERNON HOME FURN. 25 $25,882LINN MT VERNON EAT DRINK 43 $153,345LINN MT VERNON SPECIALTY 157 $124,943LINN MT VERNON SERVICES 163 $132,327LINN MT VERNON WHOLESALE 0 $0LINN MT VERNON MISC. 163 $1,181,965LINN MT VERNON * TOTAL * 551 $1,618,462LINN OTHER UTIL/TRANS 178 $706,747LINN OTHER BLDG. MTL. 42 $344,538LINN OTHER GEN. MDSE. 50 $267,894LINN OTHER FOOD 0 $0LINN OTHER MOTOR VEH. 108 $290,186LINN OTHER APPAREL 0 $0LINN OTHER HOME FURN. 0 $0LINN OTHER EAT DRINK 131 $281,409LINN OTHER SPECIALTY 468 $188,198LINN OTHER SERVICES 769 $570,958LINN OTHER WHOLESALE 145 $181,846

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 68

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

LINN OTHER MISC. 550 $817,442LINN OTHER * TOTAL * 2,441 $3,649,218LINN COUNTY TOTAL UTIL/TRANS 570 $27,015,211LINN COUNTY TOTAL BLDG. MTL. 296 $9,428,275LINN COUNTY TOTAL GEN. MDSE. 307 $19,601,282LINN COUNTY TOTAL FOOD 228 $4,420,348LINN COUNTY TOTAL MOTOR VEH. 675 $4,928,197LINN COUNTY TOTAL APPAREL 376 $2,624,909LINN COUNTY TOTAL HOME FURN. 497 $6,136,878LINN COUNTY TOTAL EAT DRINK 1,607 $10,485,494LINN COUNTY TOTAL SPECIALTY 3,830 $11,093,719LINN COUNTY TOTAL SERVICES 6,748 $18,385,097LINN COUNTY TOTAL WHOLESALE 1,095 $10,166,796LINN COUNTY TOTAL MISC. 2,798 $17,262,843LINN COUNTY TOTAL * TOTAL * 19,027 $141,549,049

LOUISA COUNTY TOTAL UTIL/TRANS 60 $85,467LOUISA COUNTY TOTAL BLDG. MTL. 0 $0LOUISA COUNTY TOTAL GEN. MDSE. 29 $125,810LOUISA COUNTY TOTAL FOOD 34 $121,436LOUISA COUNTY TOTAL MOTOR VEH. 70 $235,503LOUISA COUNTY TOTAL APPAREL 0 $0LOUISA COUNTY TOTAL HOME FURN. 0 $0LOUISA COUNTY TOTAL EAT DRINK 117 $197,946LOUISA COUNTY TOTAL SPECIALTY 194 $108,536LOUISA COUNTY TOTAL SERVICES 316 $142,269LOUISA COUNTY TOTAL WHOLESALE 68 $175,001LOUISA COUNTY TOTAL MISC. 167 $124,926LOUISA COUNTY TOTAL * TOTAL * 1,055 $1,316,894

LUCAS CHARITON* UTIL/TRANS 20 $39,614LUCAS CHARITON* BLDG. MTL. 0 $0LUCAS CHARITON* GEN. MDSE. 32 $313,988LUCAS CHARITON* FOOD 22 $191,286LUCAS CHARITON* MOTOR VEH. 50 $360,270LUCAS CHARITON* APPAREL 0 $0LUCAS CHARITON* HOME FURN. 0 $0LUCAS CHARITON* EAT DRINK 67 $171,009LUCAS CHARITON* SPECIALTY 131 $65,606LUCAS CHARITON* SERVICES 315 $321,546LUCAS CHARITON* WHOLESALE 35 $64,570LUCAS CHARITON* MISC. 95 $120,054LUCAS CHARITON* * TOTAL * 767 $1,647,943LUCAS OTHER UTIL/TRANS 0 $0LUCAS OTHER BLDG. MTL. 0 $0LUCAS OTHER GEN. MDSE. 0 $0LUCAS OTHER FOOD 0 $0LUCAS OTHER MOTOR VEH. 0 $0LUCAS OTHER APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 69

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

LUCAS OTHER HOME FURN. 0 $0LUCAS OTHER EAT DRINK 29 $25,754LUCAS OTHER SPECIALTY 68 $15,529LUCAS OTHER SERVICES 68 $22,170LUCAS OTHER WHOLESALE 20 $44,907LUCAS OTHER MISC. 81 $85,070LUCAS OTHER * TOTAL * 266 $193,430LUCAS COUNTY TOTAL UTIL/TRANS 20 $39,614LUCAS COUNTY TOTAL BLDG. MTL. 0 $0LUCAS COUNTY TOTAL GEN. MDSE. 32 $313,988LUCAS COUNTY TOTAL FOOD 22 $191,286LUCAS COUNTY TOTAL MOTOR VEH. 50 $360,270LUCAS COUNTY TOTAL APPAREL 0 $0LUCAS COUNTY TOTAL HOME FURN. 0 $0LUCAS COUNTY TOTAL EAT DRINK 96 $196,763LUCAS COUNTY TOTAL SPECIALTY 199 $81,135LUCAS COUNTY TOTAL SERVICES 383 $343,716LUCAS COUNTY TOTAL WHOLESALE 55 $109,477LUCAS COUNTY TOTAL MISC. 176 $205,124LUCAS COUNTY TOTAL * TOTAL * 1,033 $1,841,373

LYON ROCK RAPIDS* UTIL/TRANS 25 $235,819LYON ROCK RAPIDS* BLDG. MTL. 0 $0LYON ROCK RAPIDS* GEN. MDSE. 20 $133,701LYON ROCK RAPIDS* FOOD 0 $0LYON ROCK RAPIDS* MOTOR VEH. 21 $90,974LYON ROCK RAPIDS* APPAREL 0 $0LYON ROCK RAPIDS* HOME FURN. 29 $54,950LYON ROCK RAPIDS* EAT DRINK 32 $98,768LYON ROCK RAPIDS* SPECIALTY 67 $95,006LYON ROCK RAPIDS* SERVICES 161 $162,640LYON ROCK RAPIDS* WHOLESALE 35 $55,571LYON ROCK RAPIDS* MISC. 111 $244,432LYON ROCK RAPIDS* * TOTAL * 501 $1,171,861LYON OTHER UTIL/TRANS 51 $159,401LYON OTHER BLDG. MTL. 39 $148,113LYON OTHER GEN. MDSE. 0 $0LYON OTHER FOOD 37 $90,566LYON OTHER MOTOR VEH. 42 $56,254LYON OTHER APPAREL 0 $0LYON OTHER HOME FURN. 28 $56,450LYON OTHER EAT DRINK 65 $102,660LYON OTHER SPECIALTY 166 $46,286LYON OTHER SERVICES 303 $186,752LYON OTHER WHOLESALE 102 $189,989LYON OTHER MISC. 199 $429,104LYON OTHER * TOTAL * 1,032 $1,465,575LYON COUNTY TOTAL UTIL/TRANS 76 $395,220LYON COUNTY TOTAL BLDG. MTL. 39 $148,113

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 70

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

LYON COUNTY TOTAL GEN. MDSE. 20 $133,701LYON COUNTY TOTAL FOOD 37 $90,566LYON COUNTY TOTAL MOTOR VEH. 63 $147,228LYON COUNTY TOTAL APPAREL 0 $0LYON COUNTY TOTAL HOME FURN. 57 $111,400LYON COUNTY TOTAL EAT DRINK 97 $201,428LYON COUNTY TOTAL SPECIALTY 233 $141,292LYON COUNTY TOTAL SERVICES 464 $349,392LYON COUNTY TOTAL WHOLESALE 137 $245,560LYON COUNTY TOTAL MISC. 310 $673,536LYON COUNTY TOTAL * TOTAL * 1,533 $2,637,436

MADISON WINTERSET* UTIL/TRANS 33 $787,476MADISON WINTERSET* BLDG. MTL. 21 $115,257MADISON WINTERSET* GEN. MDSE. 35 $479,836MADISON WINTERSET* FOOD 0 $0MADISON WINTERSET* MOTOR VEH. 58 $135,479MADISON WINTERSET* APPAREL 0 $0MADISON WINTERSET* HOME FURN. 0 $0MADISON WINTERSET* EAT DRINK 67 $244,384MADISON WINTERSET* SPECIALTY 181 $153,735MADISON WINTERSET* SERVICES 254 $441,353MADISON WINTERSET* WHOLESALE 50 $152,122MADISON WINTERSET* MISC. 153 $396,803MADISON WINTERSET* * TOTAL * 852 $2,906,445MADISON OTHER UTIL/TRANS 40 $71,118MADISON OTHER BLDG. MTL. 0 $0MADISON OTHER GEN. MDSE. 0 $0MADISON OTHER FOOD 0 $0MADISON OTHER MOTOR VEH. 0 $0MADISON OTHER APPAREL 0 $0MADISON OTHER HOME FURN. 0 $0MADISON OTHER EAT DRINK 26 $40,969MADISON OTHER SPECIALTY 115 $81,227MADISON OTHER SERVICES 178 $88,559MADISON OTHER WHOLESALE 41 $47,003MADISON OTHER MISC. 208 $564,698MADISON OTHER * TOTAL * 608 $893,574MADISON COUNTY TOTAL UTIL/TRANS 73 $858,594MADISON COUNTY TOTAL BLDG. MTL. 21 $115,257MADISON COUNTY TOTAL GEN. MDSE. 35 $479,836MADISON COUNTY TOTAL FOOD 0 $0MADISON COUNTY TOTAL MOTOR VEH. 58 $135,479MADISON COUNTY TOTAL APPAREL 0 $0MADISON COUNTY TOTAL HOME FURN. 0 $0MADISON COUNTY TOTAL EAT DRINK 93 $285,353MADISON COUNTY TOTAL SPECIALTY 296 $234,962MADISON COUNTY TOTAL SERVICES 432 $529,912MADISON COUNTY TOTAL WHOLESALE 91 $199,125

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 71

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MADISON COUNTY TOTAL MISC. 361 $961,501MADISON COUNTY TOTAL * TOTAL * 1,460 $3,800,019

MAHASKA OSKALOOSA* UTIL/TRANS 61 $929,045MAHASKA OSKALOOSA* BLDG. MTL. 34 $215,786MAHASKA OSKALOOSA* GEN. MDSE. 46 $1,599,211MAHASKA OSKALOOSA* FOOD 49 $458,982MAHASKA OSKALOOSA* MOTOR VEH. 114 $358,864MAHASKA OSKALOOSA* APPAREL 35 $122,321MAHASKA OSKALOOSA* HOME FURN. 82 $400,475MAHASKA OSKALOOSA* EAT DRINK 141 $759,638MAHASKA OSKALOOSA* SPECIALTY 402 $523,967MAHASKA OSKALOOSA* SERVICES 585 $665,650MAHASKA OSKALOOSA* WHOLESALE 116 $372,681MAHASKA OSKALOOSA* MISC. 242 $500,641MAHASKA OSKALOOSA* * TOTAL * 1,907 $6,907,261MAHASKA OTHER UTIL/TRANS 51 $32,886MAHASKA OTHER BLDG. MTL. 0 $0MAHASKA OTHER GEN. MDSE. 0 $0MAHASKA OTHER FOOD 0 $0MAHASKA OTHER MOTOR VEH. 20 $9,672MAHASKA OTHER APPAREL 0 $0MAHASKA OTHER HOME FURN. 0 $0MAHASKA OTHER EAT DRINK 31 $27,447MAHASKA OTHER SPECIALTY 144 $26,273MAHASKA OTHER SERVICES 277 $180,926MAHASKA OTHER WHOLESALE 45 $101,257MAHASKA OTHER MISC. 166 $341,215MAHASKA OTHER * TOTAL * 734 $719,676MAHASKA COUNTY TOTAL UTIL/TRANS 112 $961,931MAHASKA COUNTY TOTAL BLDG. MTL. 34 $215,786MAHASKA COUNTY TOTAL GEN. MDSE. 46 $1,599,211MAHASKA COUNTY TOTAL FOOD 49 $458,982MAHASKA COUNTY TOTAL MOTOR VEH. 134 $368,536MAHASKA COUNTY TOTAL APPAREL 35 $122,321MAHASKA COUNTY TOTAL HOME FURN. 82 $400,475MAHASKA COUNTY TOTAL EAT DRINK 172 $787,085MAHASKA COUNTY TOTAL SPECIALTY 546 $550,240MAHASKA COUNTY TOTAL SERVICES 862 $846,576MAHASKA COUNTY TOTAL WHOLESALE 161 $473,938MAHASKA COUNTY TOTAL MISC. 408 $841,856MAHASKA COUNTY TOTAL * TOTAL * 2,641 $7,626,937

MARION KNOXVILLE* UTIL/TRANS 53 $544,984MARION KNOXVILLE* BLDG. MTL. 0 $0MARION KNOXVILLE* GEN. MDSE. 35 $1,454,041MARION KNOXVILLE* FOOD 0 $0MARION KNOXVILLE* MOTOR VEH. 62 $262,147MARION KNOXVILLE* APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 72

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MARION KNOXVILLE* HOME FURN. 0 $0MARION KNOXVILLE* EAT DRINK 80 $450,921MARION KNOXVILLE* SPECIALTY 238 $109,581MARION KNOXVILLE* SERVICES 435 $723,351MARION KNOXVILLE* WHOLESALE 52 $217,229MARION KNOXVILLE* MISC. 179 $642,708MARION KNOXVILLE* * TOTAL * 1,134 $4,404,962MARION PELLA UTIL/TRANS 55 $789,551MARION PELLA BLDG. MTL. 46 $477,176MARION PELLA GEN. MDSE. 28 $615,503MARION PELLA FOOD 28 $318,481MARION PELLA MOTOR VEH. 103 $299,995MARION PELLA APPAREL 24 $98,437MARION PELLA HOME FURN. 27 $228,672MARION PELLA EAT DRINK 107 $417,225MARION PELLA SPECIALTY 342 $699,122MARION PELLA SERVICES 503 $902,568MARION PELLA WHOLESALE 94 $309,048MARION PELLA MISC. 251 $639,542MARION PELLA * TOTAL * 1,608 $5,795,320MARION OTHER UTIL/TRANS 59 $42,115MARION OTHER BLDG. MTL. 0 $0MARION OTHER GEN. MDSE. 0 $0MARION OTHER FOOD 0 $0MARION OTHER MOTOR VEH. 40 $54,085MARION OTHER APPAREL 0 $0MARION OTHER HOME FURN. 0 $0MARION OTHER EAT DRINK 38 $64,501MARION OTHER SPECIALTY 139 $32,734MARION OTHER SERVICES 257 $183,695MARION OTHER WHOLESALE 53 $65,224MARION OTHER MISC. 150 $418,932MARION OTHER * TOTAL * 736 $861,286MARION COUNTY TOTAL UTIL/TRANS 167 $1,376,650MARION COUNTY TOTAL BLDG. MTL. 46 $477,176MARION COUNTY TOTAL GEN. MDSE. 63 $2,069,544MARION COUNTY TOTAL FOOD 28 $318,481MARION COUNTY TOTAL MOTOR VEH. 205 $616,227MARION COUNTY TOTAL APPAREL 24 $98,437MARION COUNTY TOTAL HOME FURN. 27 $228,672MARION COUNTY TOTAL EAT DRINK 225 $932,647MARION COUNTY TOTAL SPECIALTY 719 $841,437MARION COUNTY TOTAL SERVICES 1,195 $1,809,614MARION COUNTY TOTAL WHOLESALE 199 $591,501MARION COUNTY TOTAL MISC. 580 $1,701,182MARION COUNTY TOTAL * TOTAL * 3,478 $11,061,568

MARSHALL MARSHALLTOWN* UTIL/TRANS 107 $2,005,797MARSHALL MARSHALLTOWN* BLDG. MTL. 79 $1,145,753

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 73

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MARSHALL MARSHALLTOWN* GEN. MDSE. 88 $4,205,142MARSHALL MARSHALLTOWN* FOOD 49 $709,299MARSHALL MARSHALLTOWN* MOTOR VEH. 144 $757,501MARSHALL MARSHALLTOWN* APPAREL 81 $209,675MARSHALL MARSHALLTOWN* HOME FURN. 120 $493,291MARSHALL MARSHALLTOWN* EAT DRINK 268 $1,510,525MARSHALL MARSHALLTOWN* SPECIALTY 461 $821,949MARSHALL MARSHALLTOWN* SERVICES 1,014 $1,488,728MARSHALL MARSHALLTOWN* WHOLESALE 144 $1,061,428MARSHALL MARSHALLTOWN* MISC. 368 $1,383,377MARSHALL MARSHALLTOWN* * TOTAL * 2,923 $15,792,465MARSHALL OTHER UTIL/TRANS 89 $123,042MARSHALL OTHER BLDG. MTL. 0 $0MARSHALL OTHER GEN. MDSE. 36 $125,558MARSHALL OTHER FOOD 24 $22,782MARSHALL OTHER MOTOR VEH. 23 $29,127MARSHALL OTHER APPAREL 0 $0MARSHALL OTHER HOME FURN. 0 $0MARSHALL OTHER EAT DRINK 43 $52,834MARSHALL OTHER SPECIALTY 169 $131,541MARSHALL OTHER SERVICES 229 $203,939MARSHALL OTHER WHOLESALE 62 $42,564MARSHALL OTHER MISC. 134 $145,929MARSHALL OTHER * TOTAL * 809 $877,316MARSHALL COUNTY TOTAL UTIL/TRANS 196 $2,128,839MARSHALL COUNTY TOTAL BLDG. MTL. 79 $1,145,753MARSHALL COUNTY TOTAL GEN. MDSE. 124 $4,330,700MARSHALL COUNTY TOTAL FOOD 73 $732,081MARSHALL COUNTY TOTAL MOTOR VEH. 167 $786,628MARSHALL COUNTY TOTAL APPAREL 81 $209,675MARSHALL COUNTY TOTAL HOME FURN. 120 $493,291MARSHALL COUNTY TOTAL EAT DRINK 311 $1,563,359MARSHALL COUNTY TOTAL SPECIALTY 630 $953,490MARSHALL COUNTY TOTAL SERVICES 1,243 $1,692,667MARSHALL COUNTY TOTAL WHOLESALE 206 $1,103,992MARSHALL COUNTY TOTAL MISC. 502 $1,529,306MARSHALL COUNTY TOTAL * TOTAL * 3,732 $16,669,781

MILLS GLENWOOD* UTIL/TRANS 42 $429,066MILLS GLENWOOD* BLDG. MTL. 0 $0MILLS GLENWOOD* GEN. MDSE. 20 $252,712MILLS GLENWOOD* FOOD 24 $185,602MILLS GLENWOOD* MOTOR VEH. 41 $175,151MILLS GLENWOOD* APPAREL 0 $0MILLS GLENWOOD* HOME FURN. 21 $21,097MILLS GLENWOOD* EAT DRINK 49 $181,816MILLS GLENWOOD* SPECIALTY 123 $120,373MILLS GLENWOOD* SERVICES 221 $174,690MILLS GLENWOOD* WHOLESALE 31 $70,175

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 74

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MILLS GLENWOOD* MISC. 102 $108,670MILLS GLENWOOD* * TOTAL * 674 $1,719,352MILLS OTHER UTIL/TRANS 43 $60,817MILLS OTHER BLDG. MTL. 32 $14,011MILLS OTHER GEN. MDSE. 0 $0MILLS OTHER FOOD 0 $0MILLS OTHER MOTOR VEH. 20 $69,032MILLS OTHER APPAREL 0 $0MILLS OTHER HOME FURN. 0 $0MILLS OTHER EAT DRINK 43 $53,802MILLS OTHER SPECIALTY 93 $29,879MILLS OTHER SERVICES 165 $108,455MILLS OTHER WHOLESALE 41 $75,928MILLS OTHER MISC. 88 $171,436MILLS OTHER * TOTAL * 525 $583,360MILLS COUNTY TOTAL UTIL/TRANS 85 $489,883MILLS COUNTY TOTAL BLDG. MTL. 32 $14,011MILLS COUNTY TOTAL GEN. MDSE. 20 $252,712MILLS COUNTY TOTAL FOOD 24 $185,602MILLS COUNTY TOTAL MOTOR VEH. 61 $244,183MILLS COUNTY TOTAL APPAREL 0 $0MILLS COUNTY TOTAL HOME FURN. 21 $21,097MILLS COUNTY TOTAL EAT DRINK 92 $235,618MILLS COUNTY TOTAL SPECIALTY 216 $150,252MILLS COUNTY TOTAL SERVICES 386 $283,145MILLS COUNTY TOTAL WHOLESALE 72 $146,103MILLS COUNTY TOTAL MISC. 190 $280,106MILLS COUNTY TOTAL * TOTAL * 1,199 $2,302,712

MITCHELL OSAGE* UTIL/TRANS 40 $362,109MITCHELL OSAGE* BLDG. MTL. 23 $194,777MITCHELL OSAGE* GEN. MDSE. 36 $192,885MITCHELL OSAGE* FOOD 0 $0MITCHELL OSAGE* MOTOR VEH. 31 $89,596MITCHELL OSAGE* APPAREL 0 $0MITCHELL OSAGE* HOME FURN. 38 $49,677MITCHELL OSAGE* EAT DRINK 42 $101,212MITCHELL OSAGE* SPECIALTY 137 $96,069MITCHELL OSAGE* SERVICES 217 $169,716MITCHELL OSAGE* WHOLESALE 54 $160,371MITCHELL OSAGE* MISC. 133 $228,181MITCHELL OSAGE* * TOTAL * 751 $1,644,593MITCHELL OTHER UTIL/TRANS 38 $65,629MITCHELL OTHER BLDG. MTL. 21 $38,906MITCHELL OTHER GEN. MDSE. 0 $0MITCHELL OTHER FOOD 0 $0MITCHELL OTHER MOTOR VEH. 49 $153,523MITCHELL OTHER APPAREL 0 $0MITCHELL OTHER HOME FURN. 22 $35,871

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 75

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MITCHELL OTHER EAT DRINK 72 $82,740MITCHELL OTHER SPECIALTY 141 $110,139MITCHELL OTHER SERVICES 266 $171,372MITCHELL OTHER WHOLESALE 54 $47,894MITCHELL OTHER MISC. 179 $238,662MITCHELL OTHER * TOTAL * 842 $944,736MITCHELL COUNTY TOTAL UTIL/TRANS 78 $427,738MITCHELL COUNTY TOTAL BLDG. MTL. 44 $233,683MITCHELL COUNTY TOTAL GEN. MDSE. 36 $192,885MITCHELL COUNTY TOTAL FOOD 0 $0MITCHELL COUNTY TOTAL MOTOR VEH. 80 $243,119MITCHELL COUNTY TOTAL APPAREL 0 $0MITCHELL COUNTY TOTAL HOME FURN. 60 $85,548MITCHELL COUNTY TOTAL EAT DRINK 114 $183,952MITCHELL COUNTY TOTAL SPECIALTY 278 $206,208MITCHELL COUNTY TOTAL SERVICES 483 $341,088MITCHELL COUNTY TOTAL WHOLESALE 108 $208,265MITCHELL COUNTY TOTAL MISC. 312 $466,843MITCHELL COUNTY TOTAL * TOTAL * 1,593 $2,589,329

MONONA ONAWA* UTIL/TRANS 36 $246,151MONONA ONAWA* BLDG. MTL. 0 $0MONONA ONAWA* GEN. MDSE. 35 $347,925MONONA ONAWA* FOOD 0 $0MONONA ONAWA* MOTOR VEH. 0 $0MONONA ONAWA* APPAREL 0 $0MONONA ONAWA* HOME FURN. 0 $0MONONA ONAWA* EAT DRINK 58 $226,406MONONA ONAWA* SPECIALTY 115 $63,905MONONA ONAWA* SERVICES 166 $132,956MONONA ONAWA* WHOLESALE 46 $148,031MONONA ONAWA* MISC. 89 $238,449MONONA ONAWA* * TOTAL * 545 $1,403,823MONONA OTHER UTIL/TRANS 59 $174,995MONONA OTHER BLDG. MTL. 0 $0MONONA OTHER GEN. MDSE. 0 $0MONONA OTHER FOOD 0 $0MONONA OTHER MOTOR VEH. 39 $107,112MONONA OTHER APPAREL 0 $0MONONA OTHER HOME FURN. 20 $30,254MONONA OTHER EAT DRINK 81 $87,492MONONA OTHER SPECIALTY 144 $277,602MONONA OTHER SERVICES 283 $166,659MONONA OTHER WHOLESALE 72 $74,901MONONA OTHER MISC. 135 $188,965MONONA OTHER * TOTAL * 833 $1,107,980MONONA COUNTY TOTAL UTIL/TRANS 95 $421,146MONONA COUNTY TOTAL BLDG. MTL. 0 $0MONONA COUNTY TOTAL GEN. MDSE. 35 $347,925

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 76

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MONONA COUNTY TOTAL FOOD 0 $0MONONA COUNTY TOTAL MOTOR VEH. 39 $107,112MONONA COUNTY TOTAL APPAREL 0 $0MONONA COUNTY TOTAL HOME FURN. 20 $30,254MONONA COUNTY TOTAL EAT DRINK 139 $313,898MONONA COUNTY TOTAL SPECIALTY 259 $341,507MONONA COUNTY TOTAL SERVICES 449 $299,615MONONA COUNTY TOTAL WHOLESALE 118 $222,932MONONA COUNTY TOTAL MISC. 224 $427,414MONONA COUNTY TOTAL * TOTAL * 1,378 $2,511,803

MONROE ALBIA* UTIL/TRANS 25 $216,105MONROE ALBIA* BLDG. MTL. 0 $0MONROE ALBIA* GEN. MDSE. 20 $206,812MONROE ALBIA* FOOD 0 $0MONROE ALBIA* MOTOR VEH. 49 $135,494MONROE ALBIA* APPAREL 0 $0MONROE ALBIA* HOME FURN. 21 $76,633MONROE ALBIA* EAT DRINK 54 $146,702MONROE ALBIA* SPECIALTY 135 $93,802MONROE ALBIA* SERVICES 196 $171,459MONROE ALBIA* WHOLESALE 51 $63,071MONROE ALBIA* MISC. 160 $413,388MONROE ALBIA* * TOTAL * 711 $1,523,466MONROE OTHER UTIL/TRANS 0 $0MONROE OTHER BLDG. MTL. 0 $0MONROE OTHER GEN. MDSE. 0 $0MONROE OTHER FOOD 0 $0MONROE OTHER MOTOR VEH. 0 $0MONROE OTHER APPAREL 0 $0MONROE OTHER HOME FURN. 0 $0MONROE OTHER EAT DRINK 0 $0MONROE OTHER SPECIALTY 44 $6,031MONROE OTHER SERVICES 83 $75,220MONROE OTHER WHOLESALE 0 $0MONROE OTHER MISC. 102 $132,254MONROE OTHER * TOTAL * 229 $213,505MONROE COUNTY TOTAL UTIL/TRANS 25 $216,105MONROE COUNTY TOTAL BLDG. MTL. 0 $0MONROE COUNTY TOTAL GEN. MDSE. 20 $206,812MONROE COUNTY TOTAL FOOD 0 $0MONROE COUNTY TOTAL MOTOR VEH. 49 $135,494MONROE COUNTY TOTAL APPAREL 0 $0MONROE COUNTY TOTAL HOME FURN. 21 $76,633MONROE COUNTY TOTAL EAT DRINK 54 $146,702MONROE COUNTY TOTAL SPECIALTY 179 $99,833MONROE COUNTY TOTAL SERVICES 279 $246,679MONROE COUNTY TOTAL WHOLESALE 51 $63,071

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 77

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MONROE COUNTY TOTAL MISC. 262 $545,642MONROE COUNTY TOTAL * TOTAL * 940 $1,736,971

MONTGOMERY RED OAK* UTIL/TRANS 28 $461,689MONTGOMERY RED OAK* BLDG. MTL. 44 $146,454MONTGOMERY RED OAK* GEN. MDSE. 27 $465,936MONTGOMERY RED OAK* FOOD 25 $419,268MONTGOMERY RED OAK* MOTOR VEH. 42 $182,443MONTGOMERY RED OAK* APPAREL 0 $0MONTGOMERY RED OAK* HOME FURN. 0 $0MONTGOMERY RED OAK* EAT DRINK 76 $284,753MONTGOMERY RED OAK* SPECIALTY 147 $95,983MONTGOMERY RED OAK* SERVICES 300 $371,885MONTGOMERY RED OAK* WHOLESALE 40 $221,254MONTGOMERY RED OAK* MISC. 202 $393,383MONTGOMERY RED OAK* * TOTAL * 931 $3,043,048MONTGOMERY OTHER UTIL/TRANS 43 $133,759MONTGOMERY OTHER BLDG. MTL. 0 $0MONTGOMERY OTHER GEN. MDSE. 0 $0MONTGOMERY OTHER FOOD 0 $0MONTGOMERY OTHER MOTOR VEH. 24 $21,359MONTGOMERY OTHER APPAREL 0 $0MONTGOMERY OTHER HOME FURN. 0 $0MONTGOMERY OTHER EAT DRINK 41 $35,175MONTGOMERY OTHER SPECIALTY 92 $77,728MONTGOMERY OTHER SERVICES 167 $56,334MONTGOMERY OTHER WHOLESALE 47 $33,044MONTGOMERY OTHER MISC. 97 $104,616MONTGOMERY OTHER * TOTAL * 511 $462,015MONTGOMERY COUNTY TOTAL UTIL/TRANS 71 $595,448MONTGOMERY COUNTY TOTAL BLDG. MTL. 44 $146,454MONTGOMERY COUNTY TOTAL GEN. MDSE. 27 $465,936MONTGOMERY COUNTY TOTAL FOOD 25 $419,268MONTGOMERY COUNTY TOTAL MOTOR VEH. 66 $203,802MONTGOMERY COUNTY TOTAL APPAREL 0 $0MONTGOMERY COUNTY TOTAL HOME FURN. 0 $0MONTGOMERY COUNTY TOTAL EAT DRINK 117 $319,928MONTGOMERY COUNTY TOTAL SPECIALTY 239 $173,711MONTGOMERY COUNTY TOTAL SERVICES 467 $428,219MONTGOMERY COUNTY TOTAL WHOLESALE 87 $254,298MONTGOMERY COUNTY TOTAL MISC. 299 $497,999MONTGOMERY COUNTY TOTAL * TOTAL * 1,442 $3,505,063

MUSCATINE MUSCATINE* UTIL/TRANS 72 $2,737,845MUSCATINE MUSCATINE* BLDG. MTL. 58 $1,368,493MUSCATINE MUSCATINE* GEN. MDSE. 58 $2,916,424MUSCATINE MUSCATINE* FOOD 69 $890,041MUSCATINE MUSCATINE* MOTOR VEH. 115 $646,875MUSCATINE MUSCATINE* APPAREL 42 $180,192

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 78

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MUSCATINE MUSCATINE* HOME FURN. 95 $411,661MUSCATINE MUSCATINE* EAT DRINK 237 $1,403,692MUSCATINE MUSCATINE* SPECIALTY 545 $956,774MUSCATINE MUSCATINE* SERVICES 822 $1,816,478MUSCATINE MUSCATINE* WHOLESALE 128 $1,162,879MUSCATINE MUSCATINE* MISC. 346 $970,312MUSCATINE MUSCATINE* * TOTAL * 2,587 $15,461,666MUSCATINE WEST LIBERTY UTIL/TRANS 0 $0MUSCATINE WEST LIBERTY BLDG. MTL. 0 $0MUSCATINE WEST LIBERTY GEN. MDSE. 0 $0MUSCATINE WEST LIBERTY FOOD 0 $0MUSCATINE WEST LIBERTY MOTOR VEH. 0 $0MUSCATINE WEST LIBERTY APPAREL 0 $0MUSCATINE WEST LIBERTY HOME FURN. 0 $0MUSCATINE WEST LIBERTY EAT DRINK 48 $97,550MUSCATINE WEST LIBERTY SPECIALTY 68 $32,897MUSCATINE WEST LIBERTY SERVICES 131 $101,355MUSCATINE WEST LIBERTY WHOLESALE 50 $132,824MUSCATINE WEST LIBERTY MISC. 144 $321,857MUSCATINE WEST LIBERTY * TOTAL * 441 $686,483MUSCATINE WILTON UTIL/TRANS 27 $1,257,003MUSCATINE WILTON BLDG. MTL. 0 $0MUSCATINE WILTON GEN. MDSE. 0 $0MUSCATINE WILTON FOOD 0 $0MUSCATINE WILTON MOTOR VEH. 0 $0MUSCATINE WILTON APPAREL 0 $0MUSCATINE WILTON HOME FURN. 0 $0MUSCATINE WILTON EAT DRINK 23 $27,931MUSCATINE WILTON SPECIALTY 59 $8,364MUSCATINE WILTON SERVICES 119 $148,843MUSCATINE WILTON WHOLESALE 25 $29,583MUSCATINE WILTON MISC. 110 $205,033MUSCATINE WILTON * TOTAL * 363 $1,676,757MUSCATINE OTHER UTIL/TRANS 0 $0MUSCATINE OTHER BLDG. MTL. 0 $0MUSCATINE OTHER GEN. MDSE. 0 $0MUSCATINE OTHER FOOD 0 $0MUSCATINE OTHER MOTOR VEH. 32 $65,630MUSCATINE OTHER APPAREL 0 $0MUSCATINE OTHER HOME FURN. 0 .MUSCATINE OTHER EAT DRINK 46 $51,213MUSCATINE OTHER SPECIALTY 84 $9,257MUSCATINE OTHER SERVICES 116 $57,488MUSCATINE OTHER WHOLESALE 47 $60,280MUSCATINE OTHER MISC. 138 $270,057MUSCATINE OTHER * TOTAL * 463 $513,925MUSCATINE COUNTY TOTAL UTIL/TRANS 99 $3,994,848MUSCATINE COUNTY TOTAL BLDG. MTL. 58 $1,368,493MUSCATINE COUNTY TOTAL GEN. MDSE. 58 $2,916,424

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 79

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

MUSCATINE COUNTY TOTAL FOOD 69 $890,041MUSCATINE COUNTY TOTAL MOTOR VEH. 147 $712,505MUSCATINE COUNTY TOTAL APPAREL 42 $180,192MUSCATINE COUNTY TOTAL HOME FURN. 95 $411,661MUSCATINE COUNTY TOTAL EAT DRINK 354 $1,580,386MUSCATINE COUNTY TOTAL SPECIALTY 756 $1,007,292MUSCATINE COUNTY TOTAL SERVICES 1,188 $2,124,164MUSCATINE COUNTY TOTAL WHOLESALE 250 $1,385,566MUSCATINE COUNTY TOTAL MISC. 738 $1,767,259MUSCATINE COUNTY TOTAL * TOTAL * 3,854 $18,338,831

OBRIEN SHELDON UTIL/TRANS 37 $662,646OBRIEN SHELDON BLDG. MTL. 0 $0OBRIEN SHELDON GEN. MDSE. 28 $369,615OBRIEN SHELDON FOOD 0 $0OBRIEN SHELDON MOTOR VEH. 40 $146,746OBRIEN SHELDON APPAREL 22 $66,532OBRIEN SHELDON HOME FURN. 24 $60,593OBRIEN SHELDON EAT DRINK 56 $216,164OBRIEN SHELDON SPECIALTY 147 $270,489OBRIEN SHELDON SERVICES 324 $396,526OBRIEN SHELDON WHOLESALE 90 $212,158OBRIEN SHELDON MISC. 156 $583,428OBRIEN SHELDON * TOTAL * 924 $2,984,897OBRIEN OTHER UTIL/TRANS 59 $260,771OBRIEN OTHER BLDG. MTL. 22 $135,287OBRIEN OTHER GEN. MDSE. 0 $0OBRIEN OTHER FOOD 31 $109,029OBRIEN OTHER MOTOR VEH. 51 $98,063OBRIEN OTHER APPAREL 0 $0OBRIEN OTHER HOME FURN. 0 $0OBRIEN OTHER EAT DRINK 105 $155,824OBRIEN OTHER SPECIALTY 200 $69,021OBRIEN OTHER SERVICES 411 $328,668OBRIEN OTHER WHOLESALE 123 $383,250OBRIEN OTHER MISC. 235 $258,617OBRIEN OTHER * TOTAL * 1,237 $1,798,530OBRIEN COUNTY TOTAL UTIL/TRANS 96 $923,417OBRIEN COUNTY TOTAL BLDG. MTL. 22 $135,287OBRIEN COUNTY TOTAL GEN. MDSE. 28 $369,615OBRIEN COUNTY TOTAL FOOD 31 $109,029OBRIEN COUNTY TOTAL MOTOR VEH. 91 $244,809OBRIEN COUNTY TOTAL APPAREL 22 $66,532OBRIEN COUNTY TOTAL HOME FURN. 24 $60,593OBRIEN COUNTY TOTAL EAT DRINK 161 $371,988OBRIEN COUNTY TOTAL SPECIALTY 347 $339,510OBRIEN COUNTY TOTAL SERVICES 735 $725,194OBRIEN COUNTY TOTAL WHOLESALE 213 $595,408

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 80

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

OBRIEN COUNTY TOTAL MISC. 391 $842,045OBRIEN COUNTY TOTAL * TOTAL * 2,161 $4,783,427

OSCEOLA SIBLEY* UTIL/TRANS 0 $0OSCEOLA SIBLEY* BLDG. MTL. 0 $0OSCEOLA SIBLEY* GEN. MDSE. 0 $0OSCEOLA SIBLEY* FOOD 0 $0OSCEOLA SIBLEY* MOTOR VEH. 23 $37,929OSCEOLA SIBLEY* APPAREL 0 $0OSCEOLA SIBLEY* HOME FURN. 0 $0OSCEOLA SIBLEY* EAT DRINK 30 $72,120OSCEOLA SIBLEY* SPECIALTY 53 $77,121OSCEOLA SIBLEY* SERVICES 143 $102,909OSCEOLA SIBLEY* WHOLESALE 47 $221,535OSCEOLA SIBLEY* MISC. 166 $628,676OSCEOLA SIBLEY* * TOTAL * 462 $1,140,290OSCEOLA OTHER UTIL/TRANS 27 $92,540OSCEOLA OTHER BLDG. MTL. 0 $0OSCEOLA OTHER GEN. MDSE. 0 $0OSCEOLA OTHER FOOD 0 $0OSCEOLA OTHER MOTOR VEH. 0 $0OSCEOLA OTHER APPAREL 0 $0OSCEOLA OTHER HOME FURN. 0 $0OSCEOLA OTHER EAT DRINK 33 $56,513OSCEOLA OTHER SPECIALTY 55 $53,343OSCEOLA OTHER SERVICES 118 $51,925OSCEOLA OTHER WHOLESALE 31 $127,755OSCEOLA OTHER MISC. 108 $146,444OSCEOLA OTHER * TOTAL * 372 $528,520OSCEOLA COUNTY TOTAL UTIL/TRANS 27 $92,540OSCEOLA COUNTY TOTAL BLDG. MTL. 0 $0OSCEOLA COUNTY TOTAL GEN. MDSE. 0 $0OSCEOLA COUNTY TOTAL FOOD 0 $0OSCEOLA COUNTY TOTAL MOTOR VEH. 23 $37,929OSCEOLA COUNTY TOTAL APPAREL 0 $0OSCEOLA COUNTY TOTAL HOME FURN. 0 $0OSCEOLA COUNTY TOTAL EAT DRINK 63 $128,633OSCEOLA COUNTY TOTAL SPECIALTY 108 $130,464OSCEOLA COUNTY TOTAL SERVICES 261 $154,834OSCEOLA COUNTY TOTAL WHOLESALE 78 $349,290OSCEOLA COUNTY TOTAL MISC. 274 $775,120OSCEOLA COUNTY TOTAL * TOTAL * 834 $1,668,810

PAGE CLARINDA* UTIL/TRANS 28 $138,616PAGE CLARINDA* BLDG. MTL. 0 $0PAGE CLARINDA* GEN. MDSE. 0 $0PAGE CLARINDA* FOOD 22 $240,436PAGE CLARINDA* MOTOR VEH. 24 $65,829PAGE CLARINDA* APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 81

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

PAGE CLARINDA* HOME FURN. 33 $84,285PAGE CLARINDA* EAT DRINK 62 $266,949PAGE CLARINDA* SPECIALTY 153 $108,697PAGE CLARINDA* SERVICES 328 $263,981PAGE CLARINDA* WHOLESALE 46 $162,383PAGE CLARINDA* MISC. 116 $651,051PAGE CLARINDA* * TOTAL * 812 $1,982,227PAGE SHENANDOAH UTIL/TRANS 0 $0PAGE SHENANDOAH BLDG. MTL. 30 $126,100PAGE SHENANDOAH GEN. MDSE. 20 $88,779PAGE SHENANDOAH FOOD 21 $193,310PAGE SHENANDOAH MOTOR VEH. 60 $209,852PAGE SHENANDOAH APPAREL 36 $88,355PAGE SHENANDOAH HOME FURN. 0 $0PAGE SHENANDOAH EAT DRINK 47 $165,819PAGE SHENANDOAH SPECIALTY 154 $106,736PAGE SHENANDOAH SERVICES 283 $192,669PAGE SHENANDOAH WHOLESALE 31 $61,164PAGE SHENANDOAH MISC. 130 $689,498PAGE SHENANDOAH * TOTAL * 812 $1,922,282PAGE OTHER UTIL/TRANS 30 $22,818PAGE OTHER BLDG. MTL. 0 $0PAGE OTHER GEN. MDSE. 0 $0PAGE OTHER FOOD 0 $0PAGE OTHER MOTOR VEH. 26 $53,855PAGE OTHER APPAREL 0 $0PAGE OTHER HOME FURN. 0 $0PAGE OTHER EAT DRINK 20 $16,194PAGE OTHER SPECIALTY 56 $2,233PAGE OTHER SERVICES 117 $72,855PAGE OTHER WHOLESALE 22 $12,748PAGE OTHER MISC. 64 $62,055PAGE OTHER * TOTAL * 335 $242,758PAGE COUNTY TOTAL UTIL/TRANS 58 $161,434PAGE COUNTY TOTAL BLDG. MTL. 30 $126,100PAGE COUNTY TOTAL GEN. MDSE. 20 $88,779PAGE COUNTY TOTAL FOOD 43 $433,746PAGE COUNTY TOTAL MOTOR VEH. 110 $329,536PAGE COUNTY TOTAL APPAREL 36 $88,355PAGE COUNTY TOTAL HOME FURN. 33 $84,285PAGE COUNTY TOTAL EAT DRINK 129 $448,962PAGE COUNTY TOTAL SPECIALTY 363 $217,666PAGE COUNTY TOTAL SERVICES 728 $529,505PAGE COUNTY TOTAL WHOLESALE 99 $236,295PAGE COUNTY TOTAL MISC. 310 $1,402,604PAGE COUNTY TOTAL * TOTAL * 1,959 $4,147,267

PALO ALTO EMMETSBURG* UTIL/TRANS 0 $0PALO ALTO EMMETSBURG* BLDG. MTL. 30 $163,596

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 82

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

PALO ALTO EMMETSBURG* GEN. MDSE. 0 $0PALO ALTO EMMETSBURG* FOOD 0 $0PALO ALTO EMMETSBURG* MOTOR VEH. 28 $80,335PALO ALTO EMMETSBURG* APPAREL 0 $0PALO ALTO EMMETSBURG* HOME FURN. 0 $0PALO ALTO EMMETSBURG* EAT DRINK 46 $139,845PALO ALTO EMMETSBURG* SPECIALTY 124 $175,209PALO ALTO EMMETSBURG* SERVICES 210 $249,332PALO ALTO EMMETSBURG* WHOLESALE 30 $53,923PALO ALTO EMMETSBURG* MISC. 139 $481,690PALO ALTO EMMETSBURG* * TOTAL * 607 $1,343,930PALO ALTO OTHER UTIL/TRANS 91 $248,597PALO ALTO OTHER BLDG. MTL. 0 $0PALO ALTO OTHER GEN. MDSE. 0 $0PALO ALTO OTHER FOOD 0 $0PALO ALTO OTHER MOTOR VEH. 31 $43,299PALO ALTO OTHER APPAREL 0 $0PALO ALTO OTHER HOME FURN. 0 $0PALO ALTO OTHER EAT DRINK 53 $61,511PALO ALTO OTHER SPECIALTY 132 $26,767PALO ALTO OTHER SERVICES 201 $129,111PALO ALTO OTHER WHOLESALE 27 $8,865PALO ALTO OTHER MISC. 134 $648,148PALO ALTO OTHER * TOTAL * 669 $1,166,298PALO ALTO COUNTY TOTAL UTIL/TRANS 91 $248,597PALO ALTO COUNTY TOTAL BLDG. MTL. 30 $163,596PALO ALTO COUNTY TOTAL GEN. MDSE. 0 $0PALO ALTO COUNTY TOTAL FOOD 0 $0PALO ALTO COUNTY TOTAL MOTOR VEH. 59 $123,634PALO ALTO COUNTY TOTAL APPAREL 0 $0PALO ALTO COUNTY TOTAL HOME FURN. 0 $0PALO ALTO COUNTY TOTAL EAT DRINK 99 $201,356PALO ALTO COUNTY TOTAL SPECIALTY 256 $201,976PALO ALTO COUNTY TOTAL SERVICES 411 $378,443PALO ALTO COUNTY TOTAL WHOLESALE 57 $62,788PALO ALTO COUNTY TOTAL MISC. 273 $1,129,838PALO ALTO COUNTY TOTAL * TOTAL * 1,276 $2,510,228

PLYMOUTH LE MARS* UTIL/TRANS 55 $655,925PLYMOUTH LE MARS* BLDG. MTL. 25 $256,424PLYMOUTH LE MARS* GEN. MDSE. 35 $1,575,840PLYMOUTH LE MARS* FOOD 25 $357,326PLYMOUTH LE MARS* MOTOR VEH. 58 $269,433PLYMOUTH LE MARS* APPAREL 30 $104,679PLYMOUTH LE MARS* HOME FURN. 30 $61,950PLYMOUTH LE MARS* EAT DRINK 129 $671,821PLYMOUTH LE MARS* SPECIALTY 238 $216,641PLYMOUTH LE MARS* SERVICES 498 $713,482PLYMOUTH LE MARS* WHOLESALE 117 $800,797

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 83

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

PLYMOUTH LE MARS* MISC. 188 $273,074PLYMOUTH LE MARS* * TOTAL * 1,428 $5,957,392PLYMOUTH OTHER UTIL/TRANS 64 $248,650PLYMOUTH OTHER BLDG. MTL. 47 $218,202PLYMOUTH OTHER GEN. MDSE. 40 $163,180PLYMOUTH OTHER FOOD 0 $0PLYMOUTH OTHER MOTOR VEH. 76 $124,006PLYMOUTH OTHER APPAREL 0 $0PLYMOUTH OTHER HOME FURN. 34 $140,787PLYMOUTH OTHER EAT DRINK 112 $164,020PLYMOUTH OTHER SPECIALTY 186 $100,794PLYMOUTH OTHER SERVICES 483 $275,140PLYMOUTH OTHER WHOLESALE 65 $80,322PLYMOUTH OTHER MISC. 233 $193,601PLYMOUTH OTHER * TOTAL * 1,340 $1,708,702PLYMOUTH COUNTY TOTAL UTIL/TRANS 119 $904,575PLYMOUTH COUNTY TOTAL BLDG. MTL. 72 $474,626PLYMOUTH COUNTY TOTAL GEN. MDSE. 75 $1,739,020PLYMOUTH COUNTY TOTAL FOOD 25 $357,326PLYMOUTH COUNTY TOTAL MOTOR VEH. 134 $393,439PLYMOUTH COUNTY TOTAL APPAREL 30 $104,679PLYMOUTH COUNTY TOTAL HOME FURN. 64 $202,737PLYMOUTH COUNTY TOTAL EAT DRINK 241 $835,841PLYMOUTH COUNTY TOTAL SPECIALTY 424 $317,435PLYMOUTH COUNTY TOTAL SERVICES 981 $988,622PLYMOUTH COUNTY TOTAL WHOLESALE 182 $881,119PLYMOUTH COUNTY TOTAL MISC. 421 $466,675PLYMOUTH COUNTY TOTAL * TOTAL * 2,768 $7,666,094

POCAHONTAS COUNTY TOTAL UTIL/TRANS 105 $408,303POCAHONTAS COUNTY TOTAL BLDG. MTL. 31 $135,435POCAHONTAS COUNTY TOTAL GEN. MDSE. 24 $116,824POCAHONTAS COUNTY TOTAL FOOD 38 $151,290POCAHONTAS COUNTY TOTAL MOTOR VEH. 58 $82,550POCAHONTAS COUNTY TOTAL APPAREL 0 $0POCAHONTAS COUNTY TOTAL HOME FURN. 31 $17,860POCAHONTAS COUNTY TOTAL EAT DRINK 83 $128,088POCAHONTAS COUNTY TOTAL SPECIALTY 220 $86,942POCAHONTAS COUNTY TOTAL SERVICES 349 $170,572POCAHONTAS COUNTY TOTAL WHOLESALE 105 $140,760POCAHONTAS COUNTY TOTAL MISC. 190 $316,271POCAHONTAS COUNTY TOTAL * TOTAL * 1,234 $1,754,895

POLK DES MOINES* UTIL/TRANS 417 $25,424,210POLK DES MOINES* BLDG. MTL. 345 $9,633,740POLK DES MOINES* GEN. MDSE. 413 $21,286,150POLK DES MOINES* FOOD 395 $5,749,601POLK DES MOINES* MOTOR VEH. 851 $10,710,613POLK DES MOINES* APPAREL 435 $4,614,737

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 84

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

POLK DES MOINES* HOME FURN. 507 $8,384,969POLK DES MOINES* EAT DRINK 2,052 $12,874,745POLK DES MOINES* SPECIALTY 3,759 $12,778,472POLK DES MOINES* SERVICES 6,854 $28,394,439POLK DES MOINES* WHOLESALE 1,255 $21,030,543POLK DES MOINES* MISC. 2,336 $13,802,618POLK DES MOINES* * TOTAL * 19,619 $174,684,837POLK WEST DES MOINES UTIL/TRANS 133 $2,980,461POLK WEST DES MOINES BLDG. MTL. 58 $4,052,814POLK WEST DES MOINES GEN. MDSE. 93 $8,137,500POLK WEST DES MOINES FOOD 83 $1,719,468POLK WEST DES MOINES MOTOR VEH. 83 $640,550POLK WEST DES MOINES APPAREL 234 $3,912,201POLK WEST DES MOINES HOME FURN. 116 $821,605POLK WEST DES MOINES EAT DRINK 482 $4,542,312POLK WEST DES MOINES SPECIALTY 1,109 $6,108,906POLK WEST DES MOINES SERVICES 1,600 $4,908,730POLK WEST DES MOINES WHOLESALE 196 $1,719,401POLK WEST DES MOINES MISC. 472 $3,213,902POLK WEST DES MOINES * TOTAL * 4,659 $42,757,850POLK URBANDALE UTIL/TRANS 82 $1,464,245POLK URBANDALE BLDG. MTL. 67 $1,029,153POLK URBANDALE GEN. MDSE. 48 $2,946,617POLK URBANDALE FOOD 58 $814,826POLK URBANDALE MOTOR VEH. 44 $430,415POLK URBANDALE APPAREL 45 $220,157POLK URBANDALE HOME FURN. 84 $3,428,994POLK URBANDALE EAT DRINK 231 $1,663,832POLK URBANDALE SPECIALTY 508 $3,128,235POLK URBANDALE SERVICES 1,030 $3,290,066POLK URBANDALE WHOLESALE 169 $2,553,667POLK URBANDALE MISC. 291 $1,591,075POLK URBANDALE * TOTAL * 2,657 $22,561,282POLK ALTOONA UTIL/TRANS 48 $487,673POLK ALTOONA BLDG. MTL. 0 $0POLK ALTOONA GEN. MDSE. 30 $2,812,336POLK ALTOONA FOOD 0 $0POLK ALTOONA MOTOR VEH. 43 $915,780POLK ALTOONA APPAREL 0 $0POLK ALTOONA HOME FURN. 0 $0POLK ALTOONA EAT DRINK 88 $693,866POLK ALTOONA SPECIALTY 229 $234,865POLK ALTOONA SERVICES 335 $2,197,060POLK ALTOONA WHOLESALE 61 $234,638POLK ALTOONA MISC. 204 $2,929,224POLK ALTOONA * TOTAL * 1,038 $10,505,442POLK ANKENY UTIL/TRANS 69 $727,979POLK ANKENY BLDG. MTL. 87 $3,533,526POLK ANKENY GEN. MDSE. 56 $5,727,387

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 85

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

POLK ANKENY FOOD 38 $853,343POLK ANKENY MOTOR VEH. 93 $1,289,274POLK ANKENY APPAREL 30 $127,393POLK ANKENY HOME FURN. 76 $331,144POLK ANKENY EAT DRINK 264 $1,980,475POLK ANKENY SPECIALTY 667 $1,490,293POLK ANKENY SERVICES 942 $1,858,836POLK ANKENY WHOLESALE 191 $1,564,763POLK ANKENY MISC. 396 $1,222,134POLK ANKENY * TOTAL * 2,909 $20,706,547POLK WINDSOR HTS UTIL/TRANS 0 $0POLK WINDSOR HTS BLDG. MTL. 0 $0POLK WINDSOR HTS GEN. MDSE. 0 $0POLK WINDSOR HTS FOOD 0 $0POLK WINDSOR HTS MOTOR VEH. 0 $0POLK WINDSOR HTS APPAREL 0 $0POLK WINDSOR HTS HOME FURN. 0 $0POLK WINDSOR HTS EAT DRINK 23 $127,081POLK WINDSOR HTS SPECIALTY 47 $73,122POLK WINDSOR HTS SERVICES 55 $83,664POLK WINDSOR HTS WHOLESALE 0 $0POLK WINDSOR HTS MISC. 69 $621,827POLK WINDSOR HTS * TOTAL * 194 $905,694POLK CLIVE UTIL/TRANS 36 $165,245POLK CLIVE BLDG. MTL. 0 $0POLK CLIVE GEN. MDSE. 24 $1,927,605POLK CLIVE FOOD 41 $70,611POLK CLIVE MOTOR VEH. 41 $613,052POLK CLIVE APPAREL 39 $575,987POLK CLIVE HOME FURN. 69 $2,187,744POLK CLIVE EAT DRINK 151 $1,935,409POLK CLIVE SPECIALTY 249 $1,443,168POLK CLIVE SERVICES 511 $1,752,537POLK CLIVE WHOLESALE 53 $1,196,291POLK CLIVE MISC. 108 $3,174,138POLK CLIVE * TOTAL * 1,322 $15,041,787POLK PLEASANT HILL UTIL/TRANS 0 $0POLK PLEASANT HILL BLDG. MTL. 0 $0POLK PLEASANT HILL GEN. MDSE. 0 $0POLK PLEASANT HILL FOOD 0 $0POLK PLEASANT HILL MOTOR VEH. 0 $0POLK PLEASANT HILL APPAREL 0 $0POLK PLEASANT HILL HOME FURN. 0 $0POLK PLEASANT HILL EAT DRINK 45 $304,652POLK PLEASANT HILL SPECIALTY 84 $54,667POLK PLEASANT HILL SERVICES 96 $319,419POLK PLEASANT HILL WHOLESALE 0 $0POLK PLEASANT HILL MISC. 116 $562,041POLK PLEASANT HILL * TOTAL * 341 $1,240,779

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 86

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

POLK JOHNSTON UTIL/TRANS 22 $147,320POLK JOHNSTON BLDG. MTL. 25 $238,227POLK JOHNSTON GEN. MDSE. 27 $153,612POLK JOHNSTON FOOD 35 $786,600POLK JOHNSTON MOTOR VEH. 30 $548,093POLK JOHNSTON APPAREL 0 $0POLK JOHNSTON HOME FURN. 0 $0POLK JOHNSTON EAT DRINK 109 $909,862POLK JOHNSTON SPECIALTY 154 $120,994POLK JOHNSTON SERVICES 339 $1,033,143POLK JOHNSTON WHOLESALE 50 $354,203POLK JOHNSTON MISC. 224 $1,240,867POLK JOHNSTON * TOTAL * 1,015 $5,532,921POLK OTHER UTIL/TRANS 116 $263,770POLK OTHER BLDG. MTL. 29 $6,502POLK OTHER GEN. MDSE. 53 $465,855POLK OTHER FOOD 30 $195,255POLK OTHER MOTOR VEH. 57 $220,085POLK OTHER APPAREL 0 $0POLK OTHER HOME FURN. 22 $22,869POLK OTHER EAT DRINK 130 $482,313POLK OTHER SPECIALTY 443 $575,302POLK OTHER SERVICES 560 $1,151,013POLK OTHER WHOLESALE 108 $2,329,772POLK OTHER MISC. 354 $1,671,389POLK OTHER * TOTAL * 1,902 $7,384,125POLK COUNTY TOTAL UTIL/TRANS 923 $31,660,903POLK COUNTY TOTAL BLDG. MTL. 611 $18,493,962POLK COUNTY TOTAL GEN. MDSE. 744 $43,457,062POLK COUNTY TOTAL FOOD 680 $10,189,704POLK COUNTY TOTAL MOTOR VEH. 1,242 $15,367,862POLK COUNTY TOTAL APPAREL 783 $9,450,475POLK COUNTY TOTAL HOME FURN. 874 $15,177,325POLK COUNTY TOTAL EAT DRINK 3,575 $25,514,547POLK COUNTY TOTAL SPECIALTY 7,249 $26,008,024POLK COUNTY TOTAL SERVICES 12,322 $44,988,907POLK COUNTY TOTAL WHOLESALE 2,083 $30,983,278POLK COUNTY TOTAL MISC. 4,570 $30,029,215POLK COUNTY TOTAL * TOTAL * 35,656 $301,321,264

POTTAWATTAMIE COUNCIL BLUFFS* UTIL/TRANS 121 $5,042,867POTTAWATTAMIE COUNCIL BLUFFS* BLDG. MTL. 79 $3,457,773POTTAWATTAMIE COUNCIL BLUFFS* GEN. MDSE. 126 $9,275,946POTTAWATTAMIE COUNCIL BLUFFS* FOOD 134 $2,293,183POTTAWATTAMIE COUNCIL BLUFFS* MOTOR VEH. 253 $2,440,797POTTAWATTAMIE COUNCIL BLUFFS* APPAREL 140 $1,351,806POTTAWATTAMIE COUNCIL BLUFFS* HOME FURN. 112 $318,953POTTAWATTAMIE COUNCIL BLUFFS* EAT DRINK 513 $4,711,279POTTAWATTAMIE COUNCIL BLUFFS* SPECIALTY 913 $3,283,991

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 87

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

POTTAWATTAMIE COUNCIL BLUFFS* SERVICES 1,726 $4,628,176POTTAWATTAMIE COUNCIL BLUFFS* WHOLESALE 222 $1,626,591POTTAWATTAMIE COUNCIL BLUFFS* MISC. 587 $1,503,342POTTAWATTAMIE COUNCIL BLUFFS* * TOTAL * 4,926 $39,934,704POTTAWATTAMIE CARTER LAKE UTIL/TRANS 0 $0POTTAWATTAMIE CARTER LAKE BLDG. MTL. 0 $0POTTAWATTAMIE CARTER LAKE GEN. MDSE. 0 $0POTTAWATTAMIE CARTER LAKE FOOD 0 $0POTTAWATTAMIE CARTER LAKE MOTOR VEH. 20 $30,562POTTAWATTAMIE CARTER LAKE APPAREL 0 $0POTTAWATTAMIE CARTER LAKE HOME FURN. 0 $0POTTAWATTAMIE CARTER LAKE EAT DRINK 28 $64,311POTTAWATTAMIE CARTER LAKE SPECIALTY 37 $72,207POTTAWATTAMIE CARTER LAKE SERVICES 71 $193,264POTTAWATTAMIE CARTER LAKE WHOLESALE 0 $0POTTAWATTAMIE CARTER LAKE MISC. 72 $192,032POTTAWATTAMIE CARTER LAKE * TOTAL * 228 $552,376POTTAWATTAMIE OTHER UTIL/TRANS 106 $291,623POTTAWATTAMIE OTHER BLDG. MTL. 32 $254,479POTTAWATTAMIE OTHER GEN. MDSE. 54 $332,541POTTAWATTAMIE OTHER FOOD 25 $73,543POTTAWATTAMIE OTHER MOTOR VEH. 87 $362,781POTTAWATTAMIE OTHER APPAREL 0 $0POTTAWATTAMIE OTHER HOME FURN. 0 $0POTTAWATTAMIE OTHER EAT DRINK 134 $371,525POTTAWATTAMIE OTHER SPECIALTY 350 $435,845POTTAWATTAMIE OTHER SERVICES 517 $387,362POTTAWATTAMIE OTHER WHOLESALE 106 $203,837POTTAWATTAMIE OTHER MISC. 337 $360,517POTTAWATTAMIE OTHER * TOTAL * 1,748 $3,074,053POTTAWATTAMIE COUNTY TOTAL UTIL/TRANS 227 $5,334,490POTTAWATTAMIE COUNTY TOTAL BLDG. MTL. 111 $3,712,252POTTAWATTAMIE COUNTY TOTAL GEN. MDSE. 180 $9,608,487POTTAWATTAMIE COUNTY TOTAL FOOD 159 $2,366,726POTTAWATTAMIE COUNTY TOTAL MOTOR VEH. 360 $2,834,140POTTAWATTAMIE COUNTY TOTAL APPAREL 140 $1,351,806POTTAWATTAMIE COUNTY TOTAL HOME FURN. 112 $318,953POTTAWATTAMIE COUNTY TOTAL EAT DRINK 675 $5,147,115POTTAWATTAMIE COUNTY TOTAL SPECIALTY 1,300 $3,792,043POTTAWATTAMIE COUNTY TOTAL SERVICES 2,314 $5,208,802POTTAWATTAMIE COUNTY TOTAL WHOLESALE 328 $1,830,428POTTAWATTAMIE COUNTY TOTAL MISC. 996 $2,055,891POTTAWATTAMIE COUNTY TOTAL * TOTAL * 6,902 $43,561,133

POWESHIEK GRINNELL UTIL/TRANS 32 $26,460POWESHIEK GRINNELL BLDG. MTL. 22 $71,553POWESHIEK GRINNELL GEN. MDSE. 27 $863,638POWESHIEK GRINNELL FOOD 0 $0POWESHIEK GRINNELL MOTOR VEH. 44 $179,230

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 88

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

POWESHIEK GRINNELL APPAREL 26 $64,525POWESHIEK GRINNELL HOME FURN. 35 $97,964POWESHIEK GRINNELL EAT DRINK 103 $494,143POWESHIEK GRINNELL SPECIALTY 259 $183,555POWESHIEK GRINNELL SERVICES 398 $579,640POWESHIEK GRINNELL WHOLESALE 72 $184,097POWESHIEK GRINNELL MISC. 215 $581,231POWESHIEK GRINNELL * TOTAL * 1,233 $3,326,036POWESHIEK OTHER UTIL/TRANS 100 $746,443POWESHIEK OTHER BLDG. MTL. 37 $312,633POWESHIEK OTHER GEN. MDSE. 30 $310,189POWESHIEK OTHER FOOD 0 $0POWESHIEK OTHER MOTOR VEH. 97 $300,266POWESHIEK OTHER APPAREL 0 $0POWESHIEK OTHER HOME FURN. 20 $23,706POWESHIEK OTHER EAT DRINK 81 $151,365POWESHIEK OTHER SPECIALTY 211 $76,389POWESHIEK OTHER SERVICES 342 $288,000POWESHIEK OTHER WHOLESALE 67 $75,652POWESHIEK OTHER MISC. 225 $204,629POWESHIEK OTHER * TOTAL * 1,210 $2,489,272POWESHIEK COUNTY TOTAL UTIL/TRANS 132 $772,903POWESHIEK COUNTY TOTAL BLDG. MTL. 59 $384,186POWESHIEK COUNTY TOTAL GEN. MDSE. 57 $1,173,827POWESHIEK COUNTY TOTAL FOOD 0 $0POWESHIEK COUNTY TOTAL MOTOR VEH. 141 $479,496POWESHIEK COUNTY TOTAL APPAREL 26 $64,525POWESHIEK COUNTY TOTAL HOME FURN. 55 $121,670POWESHIEK COUNTY TOTAL EAT DRINK 184 $645,508POWESHIEK COUNTY TOTAL SPECIALTY 470 $259,944POWESHIEK COUNTY TOTAL SERVICES 740 $867,640POWESHIEK COUNTY TOTAL WHOLESALE 139 $259,749POWESHIEK COUNTY TOTAL MISC. 440 $785,860POWESHIEK COUNTY TOTAL * TOTAL * 2,443 $5,815,308

RINGGOLD COUNTY TOTAL UTIL/TRANS 45 $550,231RINGGOLD COUNTY TOTAL BLDG. MTL. 25 $154,509RINGGOLD COUNTY TOTAL GEN. MDSE. 20 $129,423RINGGOLD COUNTY TOTAL FOOD 0 $0RINGGOLD COUNTY TOTAL MOTOR VEH. 37 $88,286RINGGOLD COUNTY TOTAL APPAREL 0 $0RINGGOLD COUNTY TOTAL HOME FURN. 0 $0RINGGOLD COUNTY TOTAL EAT DRINK 62 $76,018RINGGOLD COUNTY TOTAL SPECIALTY 154 $49,711RINGGOLD COUNTY TOTAL SERVICES 241 $144,131RINGGOLD COUNTY TOTAL WHOLESALE 46 $61,496RINGGOLD COUNTY TOTAL MISC. 123 $190,978RINGGOLD COUNTY TOTAL * TOTAL * 753 $1,444,783

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 89

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

SAC SAC CITY* UTIL/TRANS 35 $292,731SAC SAC CITY* BLDG. MTL. 0 $0SAC SAC CITY* GEN. MDSE. 0 $0SAC SAC CITY* FOOD 0 $0SAC SAC CITY* MOTOR VEH. 20 $96,910SAC SAC CITY* APPAREL 0 $0SAC SAC CITY* HOME FURN. 0 $0SAC SAC CITY* EAT DRINK 33 $53,964SAC SAC CITY* SPECIALTY 73 $72,127SAC SAC CITY* SERVICES 130 $71,811SAC SAC CITY* WHOLESALE 23 $46,690SAC SAC CITY* MISC. 133 $304,348SAC SAC CITY* * TOTAL * 447 $938,581SAC OTHER UTIL/TRANS 85 $287,969SAC OTHER BLDG. MTL. 42 $149,240SAC OTHER GEN. MDSE. 32 $138,984SAC OTHER FOOD 22 $30,089SAC OTHER MOTOR VEH. 57 $174,601SAC OTHER APPAREL 0 $0SAC OTHER HOME FURN. 28 $39,381SAC OTHER EAT DRINK 98 $149,591SAC OTHER SPECIALTY 161 $86,119SAC OTHER SERVICES 336 $195,330SAC OTHER WHOLESALE 121 $217,411SAC OTHER MISC. 207 $202,598SAC OTHER * TOTAL * 1,189 $1,671,313SAC COUNTY TOTAL UTIL/TRANS 120 $580,700SAC COUNTY TOTAL BLDG. MTL. 42 $149,240SAC COUNTY TOTAL GEN. MDSE. 32 $138,984SAC COUNTY TOTAL FOOD 22 $30,089SAC COUNTY TOTAL MOTOR VEH. 77 $271,511SAC COUNTY TOTAL APPAREL 0 $0SAC COUNTY TOTAL HOME FURN. 28 $39,381SAC COUNTY TOTAL EAT DRINK 131 $203,555SAC COUNTY TOTAL SPECIALTY 234 $158,246SAC COUNTY TOTAL SERVICES 466 $267,141SAC COUNTY TOTAL WHOLESALE 144 $264,101SAC COUNTY TOTAL MISC. 340 $506,946SAC COUNTY TOTAL * TOTAL * 1,636 $2,609,894

SCOTT DAVENPORT* UTIL/TRANS 194 $15,403,621SCOTT DAVENPORT* BLDG. MTL. 157 $5,602,619SCOTT DAVENPORT* GEN. MDSE. 243 $14,412,360SCOTT DAVENPORT* FOOD 201 $2,895,720SCOTT DAVENPORT* MOTOR VEH. 426 $3,991,291SCOTT DAVENPORT* APPAREL 339 $3,668,940SCOTT DAVENPORT* HOME FURN. 322 $7,894,297SCOTT DAVENPORT* EAT DRINK 976 $7,822,434SCOTT DAVENPORT* SPECIALTY 1,647 $8,105,802

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 90

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

SCOTT DAVENPORT* SERVICES 2,997 $8,406,051SCOTT DAVENPORT* WHOLESALE 542 $4,974,295SCOTT DAVENPORT* MISC. 1,061 $5,265,816SCOTT DAVENPORT* * TOTAL * 9,105 $88,443,246SCOTT BETTENDORF UTIL/TRANS 50 $231,220SCOTT BETTENDORF BLDG. MTL. 80 $3,114,509SCOTT BETTENDORF GEN. MDSE. 36 $221,292SCOTT BETTENDORF FOOD 39 $754,424SCOTT BETTENDORF MOTOR VEH. 80 $516,591SCOTT BETTENDORF APPAREL 31 $201,755SCOTT BETTENDORF HOME FURN. 53 $221,848SCOTT BETTENDORF EAT DRINK 229 $1,585,335SCOTT BETTENDORF SPECIALTY 461 $1,326,946SCOTT BETTENDORF SERVICES 1,016 $2,723,452SCOTT BETTENDORF WHOLESALE 160 $1,054,863SCOTT BETTENDORF MISC. 391 $2,742,292SCOTT BETTENDORF * TOTAL * 2,626 $14,694,527SCOTT LE CLAIRE UTIL/TRANS 0 $0SCOTT LE CLAIRE BLDG. MTL. 0 $0SCOTT LE CLAIRE GEN. MDSE. 0 $0SCOTT LE CLAIRE FOOD 0 $0SCOTT LE CLAIRE MOTOR VEH. 0 $0SCOTT LE CLAIRE APPAREL 0 $0SCOTT LE CLAIRE HOME FURN. 0 $0SCOTT LE CLAIRE EAT DRINK 36 $122,657SCOTT LE CLAIRE SPECIALTY 95 $32,903SCOTT LE CLAIRE SERVICES 112 $126,397SCOTT LE CLAIRE WHOLESALE 0 $0SCOTT LE CLAIRE MISC. 104 $242,435SCOTT LE CLAIRE * TOTAL * 347 $524,392SCOTT ELDRIDGE UTIL/TRANS 45 $180,086SCOTT ELDRIDGE BLDG. MTL. 0 $0SCOTT ELDRIDGE GEN. MDSE. 0 $0SCOTT ELDRIDGE FOOD 0 $0SCOTT ELDRIDGE MOTOR VEH. 0 $0SCOTT ELDRIDGE APPAREL 0 $0SCOTT ELDRIDGE HOME FURN. 0 $0SCOTT ELDRIDGE EAT DRINK 46 $171,687SCOTT ELDRIDGE SPECIALTY 112 $163,340SCOTT ELDRIDGE SERVICES 223 $367,060SCOTT ELDRIDGE WHOLESALE 63 $832,962SCOTT ELDRIDGE MISC. 178 $582,466SCOTT ELDRIDGE * TOTAL * 667 $2,297,601SCOTT OTHER UTIL/TRANS 95 $99,048SCOTT OTHER BLDG. MTL. 39 $148,379SCOTT OTHER GEN. MDSE. 27 $155,628SCOTT OTHER FOOD 28 $319,376SCOTT OTHER MOTOR VEH. 46 $735,926SCOTT OTHER APPAREL 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 91

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

SCOTT OTHER HOME FURN. 0 $0SCOTT OTHER EAT DRINK 95 $556,793SCOTT OTHER SPECIALTY 225 $85,969SCOTT OTHER SERVICES 443 $635,690SCOTT OTHER WHOLESALE 69 $131,571SCOTT OTHER MISC. 222 $461,717SCOTT OTHER * TOTAL * 1,289 $3,330,097SCOTT COUNTY TOTAL UTIL/TRANS 384 $15,913,975SCOTT COUNTY TOTAL BLDG. MTL. 276 $8,865,507SCOTT COUNTY TOTAL GEN. MDSE. 306 $14,789,280SCOTT COUNTY TOTAL FOOD 268 $3,969,520SCOTT COUNTY TOTAL MOTOR VEH. 552 $5,243,808SCOTT COUNTY TOTAL APPAREL 370 $3,870,695SCOTT COUNTY TOTAL HOME FURN. 375 $8,116,145SCOTT COUNTY TOTAL EAT DRINK 1,382 $10,258,906SCOTT COUNTY TOTAL SPECIALTY 2,540 $9,714,960SCOTT COUNTY TOTAL SERVICES 4,791 $12,258,650SCOTT COUNTY TOTAL WHOLESALE 834 $6,993,691SCOTT COUNTY TOTAL MISC. 1,956 $9,294,726SCOTT COUNTY TOTAL * TOTAL * 14,034 $109,289,863

SHELBY HARLAN* UTIL/TRANS 40 $509,813SHELBY HARLAN* BLDG. MTL. 45 $142,762SHELBY HARLAN* GEN. MDSE. 24 $275,156SHELBY HARLAN* FOOD 21 $303,786SHELBY HARLAN* MOTOR VEH. 50 $212,322SHELBY HARLAN* APPAREL 20 $62,202SHELBY HARLAN* HOME FURN. 45 $88,564SHELBY HARLAN* EAT DRINK 71 $271,487SHELBY HARLAN* SPECIALTY 173 $131,425SHELBY HARLAN* SERVICES 306 $326,516SHELBY HARLAN* WHOLESALE 89 $351,101SHELBY HARLAN* MISC. 140 $154,454SHELBY HARLAN* * TOTAL * 1,024 $2,829,588SHELBY OTHER UTIL/TRANS 59 $170,852SHELBY OTHER BLDG. MTL. 34 $57,476SHELBY OTHER GEN. MDSE. 0 $0SHELBY OTHER FOOD 23 $18,678SHELBY OTHER MOTOR VEH. 22 $11,677SHELBY OTHER APPAREL 0 $0SHELBY OTHER HOME FURN. 0 $0SHELBY OTHER EAT DRINK 46 $83,616SHELBY OTHER SPECIALTY 102 $42,754SHELBY OTHER SERVICES 260 $146,142SHELBY OTHER WHOLESALE 68 $43,150SHELBY OTHER MISC. 146 $125,319SHELBY OTHER * TOTAL * 760 $699,664SHELBY COUNTY TOTAL UTIL/TRANS 99 $680,665SHELBY COUNTY TOTAL BLDG. MTL. 79 $200,238

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 92

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

SHELBY COUNTY TOTAL GEN. MDSE. 24 $275,156SHELBY COUNTY TOTAL FOOD 44 $322,464SHELBY COUNTY TOTAL MOTOR VEH. 72 $223,999SHELBY COUNTY TOTAL APPAREL 20 $62,202SHELBY COUNTY TOTAL HOME FURN. 45 $88,564SHELBY COUNTY TOTAL EAT DRINK 117 $355,103SHELBY COUNTY TOTAL SPECIALTY 275 $174,179SHELBY COUNTY TOTAL SERVICES 566 $472,658SHELBY COUNTY TOTAL WHOLESALE 157 $394,251SHELBY COUNTY TOTAL MISC. 286 $279,773SHELBY COUNTY TOTAL * TOTAL * 1,784 $3,529,252

SIOUX HAWARDEN UTIL/TRANS 0 $0SIOUX HAWARDEN BLDG. MTL. 0 $0SIOUX HAWARDEN GEN. MDSE. 0 $0SIOUX HAWARDEN FOOD 0 $0SIOUX HAWARDEN MOTOR VEH. 20 $57,563SIOUX HAWARDEN APPAREL 0 $0SIOUX HAWARDEN HOME FURN. 0 $0SIOUX HAWARDEN EAT DRINK 55 $110,259SIOUX HAWARDEN SPECIALTY 64 $33,742SIOUX HAWARDEN SERVICES 135 $141,602SIOUX HAWARDEN WHOLESALE 39 $113,732SIOUX HAWARDEN MISC. 140 $471,604SIOUX HAWARDEN * TOTAL * 453 $928,502SIOUX ORANGE CITY* UTIL/TRANS 40 $1,785,736SIOUX ORANGE CITY* BLDG. MTL. 22 $151,163SIOUX ORANGE CITY* GEN. MDSE. 24 $157,048SIOUX ORANGE CITY* FOOD 0 $0SIOUX ORANGE CITY* MOTOR VEH. 35 $204,055SIOUX ORANGE CITY* APPAREL 0 $0SIOUX ORANGE CITY* HOME FURN. 40 $155,711SIOUX ORANGE CITY* EAT DRINK 44 $192,711SIOUX ORANGE CITY* SPECIALTY 147 $98,832SIOUX ORANGE CITY* SERVICES 256 $241,352SIOUX ORANGE CITY* WHOLESALE 50 $278,720SIOUX ORANGE CITY* MISC. 144 $368,847SIOUX ORANGE CITY* * TOTAL * 802 $3,634,175SIOUX ROCK VALLEY UTIL/TRANS 33 $547,710SIOUX ROCK VALLEY BLDG. MTL. 0 $0SIOUX ROCK VALLEY GEN. MDSE. 0 $0SIOUX ROCK VALLEY FOOD 23 $77,884SIOUX ROCK VALLEY MOTOR VEH. 25 $95,420SIOUX ROCK VALLEY APPAREL 0 $0SIOUX ROCK VALLEY HOME FURN. 20 $49,336SIOUX ROCK VALLEY EAT DRINK 43 $97,122SIOUX ROCK VALLEY SPECIALTY 94 $66,426SIOUX ROCK VALLEY SERVICES 186 $187,031SIOUX ROCK VALLEY WHOLESALE 48 $177,261

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 93

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

SIOUX ROCK VALLEY MISC. 140 $356,941SIOUX ROCK VALLEY * TOTAL * 612 $1,655,131SIOUX SIOUX CENTER UTIL/TRANS 26 $346,310SIOUX SIOUX CENTER BLDG. MTL. 0 $0SIOUX SIOUX CENTER GEN. MDSE. 28 $820,325SIOUX SIOUX CENTER FOOD 24 $213,368SIOUX SIOUX CENTER MOTOR VEH. 38 $265,499SIOUX SIOUX CENTER APPAREL 0 $0SIOUX SIOUX CENTER HOME FURN. 46 $216,808SIOUX SIOUX CENTER EAT DRINK 71 $351,924SIOUX SIOUX CENTER SPECIALTY 200 $346,822SIOUX SIOUX CENTER SERVICES 286 $373,361SIOUX SIOUX CENTER WHOLESALE 58 $335,017SIOUX SIOUX CENTER MISC. 241 $834,399SIOUX SIOUX CENTER * TOTAL * 1,018 $4,103,833SIOUX OTHER UTIL/TRANS 73 $197,931SIOUX OTHER BLDG. MTL. 27 $59,337SIOUX OTHER GEN. MDSE. 21 $48,799SIOUX OTHER FOOD 22 $25,890SIOUX OTHER MOTOR VEH. 82 $226,907SIOUX OTHER APPAREL 0 $0SIOUX OTHER HOME FURN. 23 $157,261SIOUX OTHER EAT DRINK 64 $90,038SIOUX OTHER SPECIALTY 208 $102,552SIOUX OTHER SERVICES 395 $251,507SIOUX OTHER WHOLESALE 184 $415,437SIOUX OTHER MISC. 234 $160,697SIOUX OTHER * TOTAL * 1,333 $1,736,356SIOUX COUNTY TOTAL UTIL/TRANS 172 $2,877,687SIOUX COUNTY TOTAL BLDG. MTL. 49 $210,500SIOUX COUNTY TOTAL GEN. MDSE. 73 $1,026,172SIOUX COUNTY TOTAL FOOD 69 $317,142SIOUX COUNTY TOTAL MOTOR VEH. 200 $849,444SIOUX COUNTY TOTAL APPAREL 0 $0SIOUX COUNTY TOTAL HOME FURN. 129 $579,116SIOUX COUNTY TOTAL EAT DRINK 277 $842,054SIOUX COUNTY TOTAL SPECIALTY 713 $648,374SIOUX COUNTY TOTAL SERVICES 1,258 $1,194,853SIOUX COUNTY TOTAL WHOLESALE 379 $1,320,167SIOUX COUNTY TOTAL MISC. 899 $2,192,488SIOUX COUNTY TOTAL * TOTAL * 4,218 $12,057,997

STORY AMES UTIL/TRANS 102 $2,196,058STORY AMES BLDG. MTL. 66 $2,418,805STORY AMES GEN. MDSE. 110 $6,613,139STORY AMES FOOD 88 $1,740,027STORY AMES MOTOR VEH. 166 $1,258,900STORY AMES APPAREL 146 $1,071,821STORY AMES HOME FURN. 139 $1,726,317

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 94

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

STORY AMES EAT DRINK 482 $3,953,734STORY AMES SPECIALTY 824 $2,995,498STORY AMES SERVICES 1,241 $4,532,602STORY AMES WHOLESALE 186 $881,858STORY AMES MISC. 495 $2,498,028STORY AMES * TOTAL * 4,045 $31,886,787STORY NEVADA* UTIL/TRANS 40 $521,556STORY NEVADA* BLDG. MTL. 0 $0STORY NEVADA* GEN. MDSE. 24 $173,966STORY NEVADA* FOOD 0 $0STORY NEVADA* MOTOR VEH. 36 $95,048STORY NEVADA* APPAREL 0 $0STORY NEVADA* HOME FURN. 22 $38,574STORY NEVADA* EAT DRINK 51 $138,370STORY NEVADA* SPECIALTY 153 $83,540STORY NEVADA* SERVICES 295 $288,020STORY NEVADA* WHOLESALE 69 $410,990STORY NEVADA* MISC. 139 $569,097STORY NEVADA* * TOTAL * 829 $2,319,161STORY STORY CITY UTIL/TRANS 0 $0STORY STORY CITY BLDG. MTL. 0 $0STORY STORY CITY GEN. MDSE. 0 $0STORY STORY CITY FOOD 0 $0STORY STORY CITY MOTOR VEH. 27 $66,239STORY STORY CITY APPAREL 49 $440,170STORY STORY CITY HOME FURN. 0 $0STORY STORY CITY EAT DRINK 38 $147,100STORY STORY CITY SPECIALTY 102 $69,359STORY STORY CITY SERVICES 190 $206,328STORY STORY CITY WHOLESALE 20 $113,434STORY STORY CITY MISC. 167 $589,796STORY STORY CITY * TOTAL * 593 $1,632,426STORY OTHER UTIL/TRANS 124 $181,508STORY OTHER BLDG. MTL. 44 $217,062STORY OTHER GEN. MDSE. 37 $270,477STORY OTHER FOOD 28 $56,263STORY OTHER MOTOR VEH. 65 $57,128STORY OTHER APPAREL 0 $0STORY OTHER HOME FURN. 0 $0STORY OTHER EAT DRINK 67 $128,078STORY OTHER SPECIALTY 227 $169,414STORY OTHER SERVICES 356 $307,826STORY OTHER WHOLESALE 104 $111,146STORY OTHER MISC. 267 $294,488STORY OTHER * TOTAL * 1,319 $1,793,390STORY COUNTY TOTAL UTIL/TRANS 266 $2,899,122STORY COUNTY TOTAL BLDG. MTL. 110 $2,635,867STORY COUNTY TOTAL GEN. MDSE. 171 $7,057,582STORY COUNTY TOTAL FOOD 116 $1,796,290

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 95

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

STORY COUNTY TOTAL MOTOR VEH. 294 $1,477,315STORY COUNTY TOTAL APPAREL 195 $1,511,991STORY COUNTY TOTAL HOME FURN. 161 $1,764,891STORY COUNTY TOTAL EAT DRINK 638 $4,367,282STORY COUNTY TOTAL SPECIALTY 1,306 $3,317,811STORY COUNTY TOTAL SERVICES 2,082 $5,334,776STORY COUNTY TOTAL WHOLESALE 379 $1,517,428STORY COUNTY TOTAL MISC. 1,068 $3,951,409STORY COUNTY TOTAL * TOTAL * 6,786 $37,631,764

TAMA TAMA UTIL/TRANS 22 $33,267TAMA TAMA BLDG. MTL. 0 $0TAMA TAMA GEN. MDSE. 0 $0TAMA TAMA FOOD 0 $0TAMA TAMA MOTOR VEH. 22 $47,926TAMA TAMA APPAREL 0 $0TAMA TAMA HOME FURN. 0 $0TAMA TAMA EAT DRINK 25 $18,315TAMA TAMA SPECIALTY 77 $29,249TAMA TAMA SERVICES 177 $90,631TAMA TAMA WHOLESALE 20 $55,652TAMA TAMA MISC. 123 $339,401TAMA TAMA * TOTAL * 466 $614,441TAMA OTHER UTIL/TRANS 73 $750,218TAMA OTHER BLDG. MTL. 50 $257,552TAMA OTHER GEN. MDSE. 28 $320,244TAMA OTHER FOOD 48 $217,250TAMA OTHER MOTOR VEH. 109 $166,591TAMA OTHER APPAREL 0 $0TAMA OTHER HOME FURN. 32 $54,564TAMA OTHER EAT DRINK 117 $276,600TAMA OTHER SPECIALTY 277 $118,145TAMA OTHER SERVICES 561 $428,209TAMA OTHER WHOLESALE 141 $310,028TAMA OTHER MISC. 209 $696,822TAMA OTHER * TOTAL * 1,645 $3,596,223TAMA COUNTY TOTAL UTIL/TRANS 95 $783,485TAMA COUNTY TOTAL BLDG. MTL. 50 $257,552TAMA COUNTY TOTAL GEN. MDSE. 28 $320,244TAMA COUNTY TOTAL FOOD 48 $217,250TAMA COUNTY TOTAL MOTOR VEH. 131 $214,517TAMA COUNTY TOTAL APPAREL 0 $0TAMA COUNTY TOTAL HOME FURN. 32 $54,564TAMA COUNTY TOTAL EAT DRINK 142 $294,915TAMA COUNTY TOTAL SPECIALTY 354 $147,394TAMA COUNTY TOTAL SERVICES 738 $518,840TAMA COUNTY TOTAL WHOLESALE 161 $365,680TAMA COUNTY TOTAL MISC. 332 $1,036,223TAMA COUNTY TOTAL * TOTAL * 2,111 $4,210,664

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 96

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

TAYLOR COUNTY TOTAL UTIL/TRANS 81 $266,325TAYLOR COUNTY TOTAL BLDG. MTL. 22 $24,413TAYLOR COUNTY TOTAL GEN. MDSE. 34 $187,061TAYLOR COUNTY TOTAL FOOD 0 $0TAYLOR COUNTY TOTAL MOTOR VEH. 40 $104,864TAYLOR COUNTY TOTAL APPAREL 0 $0TAYLOR COUNTY TOTAL HOME FURN. 0 $0TAYLOR COUNTY TOTAL EAT DRINK 58 $67,856TAYLOR COUNTY TOTAL SPECIALTY 177 $59,801TAYLOR COUNTY TOTAL SERVICES 283 $142,152TAYLOR COUNTY TOTAL WHOLESALE 38 $59,783TAYLOR COUNTY TOTAL MISC. 150 $161,009TAYLOR COUNTY TOTAL * TOTAL * 883 $1,073,264

UNION CRESTON* UTIL/TRANS 31 $858,277UNION CRESTON* BLDG. MTL. 22 $182,507UNION CRESTON* GEN. MDSE. 32 $1,413,757UNION CRESTON* FOOD 24 $432,532UNION CRESTON* MOTOR VEH. 61 $259,737UNION CRESTON* APPAREL 25 $62,278UNION CRESTON* HOME FURN. 49 $107,842UNION CRESTON* EAT DRINK 87 $450,166UNION CRESTON* SPECIALTY 232 $305,087UNION CRESTON* SERVICES 389 $420,262UNION CRESTON* WHOLESALE 84 $410,162UNION CRESTON* MISC. 145 $196,776UNION CRESTON* * TOTAL * 1,181 $5,099,383UNION OTHER UTIL/TRANS 20 $34,836UNION OTHER BLDG. MTL. 0 $0UNION OTHER GEN. MDSE. 0 $0UNION OTHER FOOD 0 $0UNION OTHER MOTOR VEH. 22 $16,219UNION OTHER APPAREL 0 $0UNION OTHER HOME FURN. 0 $0UNION OTHER EAT DRINK 0 $0UNION OTHER SPECIALTY 73 $8,256UNION OTHER SERVICES 107 $69,518UNION OTHER WHOLESALE 0 $0UNION OTHER MISC. 118 $160,667UNION OTHER * TOTAL * 340 $289,496UNION COUNTY TOTAL UTIL/TRANS 51 $893,113UNION COUNTY TOTAL BLDG. MTL. 22 $182,507UNION COUNTY TOTAL GEN. MDSE. 32 $1,413,757UNION COUNTY TOTAL FOOD 24 $432,532UNION COUNTY TOTAL MOTOR VEH. 83 $275,956UNION COUNTY TOTAL APPAREL 25 $62,278UNION COUNTY TOTAL HOME FURN. 49 $107,842UNION COUNTY TOTAL EAT DRINK 87 $450,166UNION COUNTY TOTAL SPECIALTY 305 $313,343

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 97

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

UNION COUNTY TOTAL SERVICES 496 $489,780UNION COUNTY TOTAL WHOLESALE 84 $410,162UNION COUNTY TOTAL MISC. 263 $357,443UNION COUNTY TOTAL * TOTAL * 1,521 $5,388,879

VAN BUREN COUNTY TOTAL UTIL/TRANS 59 $99,919VAN BUREN COUNTY TOTAL BLDG. MTL. 40 $129,398VAN BUREN COUNTY TOTAL GEN. MDSE. 20 $47,950VAN BUREN COUNTY TOTAL FOOD 46 $149,321VAN BUREN COUNTY TOTAL MOTOR VEH. 52 $85,383VAN BUREN COUNTY TOTAL APPAREL 0 $0VAN BUREN COUNTY TOTAL HOME FURN. 0 $0VAN BUREN COUNTY TOTAL EAT DRINK 81 $136,648VAN BUREN COUNTY TOTAL SPECIALTY 223 $58,922VAN BUREN COUNTY TOTAL SERVICES 321 $167,095VAN BUREN COUNTY TOTAL WHOLESALE 60 $64,194VAN BUREN COUNTY TOTAL MISC. 151 $133,016VAN BUREN COUNTY TOTAL * TOTAL * 1,053 $1,071,846

WAPELLO OTTUMWA* UTIL/TRANS 73 $1,235,673WAPELLO OTTUMWA* BLDG. MTL. 54 $624,233WAPELLO OTTUMWA* GEN. MDSE. 66 $4,532,769WAPELLO OTTUMWA* FOOD 65 $973,356WAPELLO OTTUMWA* MOTOR VEH. 218 $1,128,113WAPELLO OTTUMWA* APPAREL 61 $208,845WAPELLO OTTUMWA* HOME FURN. 62 $455,572WAPELLO OTTUMWA* EAT DRINK 293 $1,413,403WAPELLO OTTUMWA* SPECIALTY 552 $824,237WAPELLO OTTUMWA* SERVICES 980 $1,435,545WAPELLO OTTUMWA* WHOLESALE 191 $766,487WAPELLO OTTUMWA* MISC. 359 $639,663WAPELLO OTTUMWA* * TOTAL * 2,974 $14,237,896WAPELLO OTHER UTIL/TRANS 34 $71,840WAPELLO OTHER BLDG. MTL. 0 $0WAPELLO OTHER GEN. MDSE. 25 $81,995WAPELLO OTHER FOOD 0 $0WAPELLO OTHER MOTOR VEH. 45 $165,981WAPELLO OTHER APPAREL 0 $0WAPELLO OTHER HOME FURN. 0 $0WAPELLO OTHER EAT DRINK 34 $37,202WAPELLO OTHER SPECIALTY 125 $40,225WAPELLO OTHER SERVICES 177 $91,149WAPELLO OTHER WHOLESALE 29 $43,248WAPELLO OTHER MISC. 111 $166,529WAPELLO OTHER * TOTAL * 580 $698,169WAPELLO COUNTY TOTAL UTIL/TRANS 107 $1,307,513WAPELLO COUNTY TOTAL BLDG. MTL. 54 $624,233WAPELLO COUNTY TOTAL GEN. MDSE. 91 $4,614,764WAPELLO COUNTY TOTAL FOOD 65 $973,356

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 98

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WAPELLO COUNTY TOTAL MOTOR VEH. 263 $1,294,094WAPELLO COUNTY TOTAL APPAREL 61 $208,845WAPELLO COUNTY TOTAL HOME FURN. 62 $455,572WAPELLO COUNTY TOTAL EAT DRINK 327 $1,450,605WAPELLO COUNTY TOTAL SPECIALTY 677 $864,462WAPELLO COUNTY TOTAL SERVICES 1,157 $1,526,694WAPELLO COUNTY TOTAL WHOLESALE 220 $809,735WAPELLO COUNTY TOTAL MISC. 470 $806,192WAPELLO COUNTY TOTAL * TOTAL * 3,554 $14,936,065

WARREN INDIANOLA* UTIL/TRANS 0 $0WARREN INDIANOLA* BLDG. MTL. 32 $246,906WARREN INDIANOLA* GEN. MDSE. 45 $2,337,210WARREN INDIANOLA* FOOD 30 $583,604WARREN INDIANOLA* MOTOR VEH. 92 $582,565WARREN INDIANOLA* APPAREL 0 $0WARREN INDIANOLA* HOME FURN. 29 $132,427WARREN INDIANOLA* EAT DRINK 146 $676,265WARREN INDIANOLA* SPECIALTY 372 $342,016WARREN INDIANOLA* SERVICES 601 $920,541WARREN INDIANOLA* WHOLESALE 92 $379,376WARREN INDIANOLA* MISC. 247 $831,769WARREN INDIANOLA* * TOTAL * 1,686 $7,032,679WARREN CARLISLE UTIL/TRANS 23 $109,616WARREN CARLISLE BLDG. MTL. 0 $0WARREN CARLISLE GEN. MDSE. 0 $0WARREN CARLISLE FOOD 0 $0WARREN CARLISLE MOTOR VEH. 23 $163,762WARREN CARLISLE APPAREL 0 $0WARREN CARLISLE HOME FURN. 0 $0WARREN CARLISLE EAT DRINK 0 $0WARREN CARLISLE SPECIALTY 72 $23,876WARREN CARLISLE SERVICES 127 $82,852WARREN CARLISLE WHOLESALE 0 $0WARREN CARLISLE MISC. 141 $283,488WARREN CARLISLE * TOTAL * 386 $663,594WARREN NORWALK UTIL/TRANS 0 $0WARREN NORWALK BLDG. MTL. 0 $0WARREN NORWALK GEN. MDSE. 20 $182,163WARREN NORWALK FOOD 0 $0WARREN NORWALK MOTOR VEH. 0 $0WARREN NORWALK APPAREL 0 $0WARREN NORWALK HOME FURN. 0 $0WARREN NORWALK EAT DRINK 24 $37,660WARREN NORWALK SPECIALTY 118 $38,592WARREN NORWALK SERVICES 183 $194,015WARREN NORWALK WHOLESALE 29 $422,145WARREN NORWALK MISC. 118 $821,758WARREN NORWALK * TOTAL * 492 $1,696,333

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 99

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WARREN OTHER UTIL/TRANS 51 $41,569WARREN OTHER BLDG. MTL. 31 $40,473WARREN OTHER GEN. MDSE. 24 $95,212WARREN OTHER FOOD 0 $0WARREN OTHER MOTOR VEH. 0 $0WARREN OTHER APPAREL 0 $0WARREN OTHER HOME FURN. 0 $0WARREN OTHER EAT DRINK 33 $66,174WARREN OTHER SPECIALTY 184 $91,390WARREN OTHER SERVICES 230 $82,260WARREN OTHER WHOLESALE 45 $75,131WARREN OTHER MISC. 138 $117,754WARREN OTHER * TOTAL * 736 $609,963WARREN COUNTY TOTAL UTIL/TRANS 74 $151,185WARREN COUNTY TOTAL BLDG. MTL. 63 $287,379WARREN COUNTY TOTAL GEN. MDSE. 89 $2,614,585WARREN COUNTY TOTAL FOOD 30 $583,604WARREN COUNTY TOTAL MOTOR VEH. 115 $746,327WARREN COUNTY TOTAL APPAREL 0 $0WARREN COUNTY TOTAL HOME FURN. 29 $132,427WARREN COUNTY TOTAL EAT DRINK 203 $780,099WARREN COUNTY TOTAL SPECIALTY 746 $495,874WARREN COUNTY TOTAL SERVICES 1,141 $1,279,668WARREN COUNTY TOTAL WHOLESALE 166 $876,652WARREN COUNTY TOTAL MISC. 644 $2,054,769WARREN COUNTY TOTAL * TOTAL * 3,300 $10,002,569

WASHINGTON WASHINGTON* UTIL/TRANS 26 $16,889WASHINGTON WASHINGTON* BLDG. MTL. 23 $118,368WASHINGTON WASHINGTON* GEN. MDSE. 29 $742,474WASHINGTON WASHINGTON* FOOD 33 $410,384WASHINGTON WASHINGTON* MOTOR VEH. 47 $205,953WASHINGTON WASHINGTON* APPAREL 0 $0WASHINGTON WASHINGTON* HOME FURN. 43 $246,102WASHINGTON WASHINGTON* EAT DRINK 81 $361,220WASHINGTON WASHINGTON* SPECIALTY 232 $271,467WASHINGTON WASHINGTON* SERVICES 408 $436,504WASHINGTON WASHINGTON* WHOLESALE 119 $482,873WASHINGTON WASHINGTON* MISC. 198 $386,970WASHINGTON WASHINGTON* * TOTAL * 1,239 $3,679,204WASHINGTON OTHER UTIL/TRANS 92 $250,596WASHINGTON OTHER BLDG. MTL. 42 $228,773WASHINGTON OTHER GEN. MDSE. 47 $216,612WASHINGTON OTHER FOOD 25 $61,089WASHINGTON OTHER MOTOR VEH. 71 $242,893WASHINGTON OTHER APPAREL 0 $0WASHINGTON OTHER HOME FURN. 37 $87,600WASHINGTON OTHER EAT DRINK 98 $170,743WASHINGTON OTHER SPECIALTY 316 $343,222

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 100

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WASHINGTON OTHER SERVICES 480 $307,245WASHINGTON OTHER WHOLESALE 120 $358,356WASHINGTON OTHER MISC. 331 $319,402WASHINGTON OTHER * TOTAL * 1,659 $2,586,531WASHINGTON COUNTY TOTAL UTIL/TRANS 118 $267,485WASHINGTON COUNTY TOTAL BLDG. MTL. 65 $347,141WASHINGTON COUNTY TOTAL GEN. MDSE. 76 $959,086WASHINGTON COUNTY TOTAL FOOD 58 $471,473WASHINGTON COUNTY TOTAL MOTOR VEH. 118 $448,846WASHINGTON COUNTY TOTAL APPAREL 0 $0WASHINGTON COUNTY TOTAL HOME FURN. 80 $333,702WASHINGTON COUNTY TOTAL EAT DRINK 179 $531,963WASHINGTON COUNTY TOTAL SPECIALTY 548 $614,689WASHINGTON COUNTY TOTAL SERVICES 888 $743,749WASHINGTON COUNTY TOTAL WHOLESALE 239 $841,229WASHINGTON COUNTY TOTAL MISC. 529 $706,372WASHINGTON COUNTY TOTAL * TOTAL * 2,898 $6,265,735

WAYNE COUNTY TOTAL UTIL/TRANS 36 $54,444WAYNE COUNTY TOTAL BLDG. MTL. 24 $173,006WAYNE COUNTY TOTAL GEN. MDSE. 30 $203,527WAYNE COUNTY TOTAL FOOD 24 $140,422WAYNE COUNTY TOTAL MOTOR VEH. 44 $89,726WAYNE COUNTY TOTAL APPAREL 0 $0WAYNE COUNTY TOTAL HOME FURN. 0 $0WAYNE COUNTY TOTAL EAT DRINK 62 $67,410WAYNE COUNTY TOTAL SPECIALTY 171 $80,071WAYNE COUNTY TOTAL SERVICES 245 $141,068WAYNE COUNTY TOTAL WHOLESALE 76 $82,227WAYNE COUNTY TOTAL MISC. 153 $77,814WAYNE COUNTY TOTAL * TOTAL * 865 $1,109,715

WEBSTER FT DODGE* UTIL/TRANS 98 $2,551,186WEBSTER FT DODGE* BLDG. MTL. 89 $2,304,441WEBSTER FT DODGE* GEN. MDSE. 88 $5,374,522WEBSTER FT DODGE* FOOD 54 $802,124WEBSTER FT DODGE* MOTOR VEH. 187 $1,129,655WEBSTER FT DODGE* APPAREL 100 $397,648WEBSTER FT DODGE* HOME FURN. 107 $709,219WEBSTER FT DODGE* EAT DRINK 324 $1,838,441WEBSTER FT DODGE* SPECIALTY 628 $1,241,280WEBSTER FT DODGE* SERVICES 1,123 $2,000,003WEBSTER FT DODGE* WHOLESALE 240 $1,332,001WEBSTER FT DODGE* MISC. 451 $1,464,777WEBSTER FT DODGE* * TOTAL * 3,489 $21,145,297WEBSTER OTHER UTIL/TRANS 98 $239,828WEBSTER OTHER BLDG. MTL. 27 $86,566WEBSTER OTHER GEN. MDSE. 20 $94,234WEBSTER OTHER FOOD 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 101

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WEBSTER OTHER MOTOR VEH. 38 $67,556WEBSTER OTHER APPAREL 0 $0WEBSTER OTHER HOME FURN. 0 $0WEBSTER OTHER EAT DRINK 54 $48,447WEBSTER OTHER SPECIALTY 201 $36,295WEBSTER OTHER SERVICES 343 $208,530WEBSTER OTHER WHOLESALE 90 $183,329WEBSTER OTHER MISC. 185 $121,688WEBSTER OTHER * TOTAL * 1,056 $1,086,473WEBSTER COUNTY TOTAL UTIL/TRANS 196 $2,791,014WEBSTER COUNTY TOTAL BLDG. MTL. 116 $2,391,007WEBSTER COUNTY TOTAL GEN. MDSE. 108 $5,468,756WEBSTER COUNTY TOTAL FOOD 54 $802,124WEBSTER COUNTY TOTAL MOTOR VEH. 225 $1,197,211WEBSTER COUNTY TOTAL APPAREL 100 $397,648WEBSTER COUNTY TOTAL HOME FURN. 107 $709,219WEBSTER COUNTY TOTAL EAT DRINK 378 $1,886,888WEBSTER COUNTY TOTAL SPECIALTY 829 $1,277,575WEBSTER COUNTY TOTAL SERVICES 1,466 $2,208,533WEBSTER COUNTY TOTAL WHOLESALE 330 $1,515,330WEBSTER COUNTY TOTAL MISC. 636 $1,586,465WEBSTER COUNTY TOTAL * TOTAL * 4,545 $22,231,770

WINNEBAGO FOREST CITY* UTIL/TRANS 0 $0WINNEBAGO FOREST CITY* BLDG. MTL. 0 $0WINNEBAGO FOREST CITY* GEN. MDSE. 20 $154,449WINNEBAGO FOREST CITY* FOOD 0 $0WINNEBAGO FOREST CITY* MOTOR VEH. 34 $111,569WINNEBAGO FOREST CITY* APPAREL 0 $0WINNEBAGO FOREST CITY* HOME FURN. 0 $0WINNEBAGO FOREST CITY* EAT DRINK 35 $103,473WINNEBAGO FOREST CITY* SPECIALTY 127 $88,304WINNEBAGO FOREST CITY* SERVICES 174 $153,021WINNEBAGO FOREST CITY* WHOLESALE 20 $24,499WINNEBAGO FOREST CITY* MISC. 158 $538,064WINNEBAGO FOREST CITY* * TOTAL * 568 $1,173,379WINNEBAGO OTHER UTIL/TRANS 60 $319,123WINNEBAGO OTHER BLDG. MTL. 30 $148,069WINNEBAGO OTHER GEN. MDSE. 0 $0WINNEBAGO OTHER FOOD 0 $0WINNEBAGO OTHER MOTOR VEH. 53 $186,026WINNEBAGO OTHER APPAREL 0 $0WINNEBAGO OTHER HOME FURN. 26 $24,339WINNEBAGO OTHER EAT DRINK 70 $102,764WINNEBAGO OTHER SPECIALTY 154 $136,850WINNEBAGO OTHER SERVICES 255 $228,117WINNEBAGO OTHER WHOLESALE 80 $118,773WINNEBAGO OTHER MISC. 186 $773,216WINNEBAGO OTHER * TOTAL * 914 $2,037,277

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 102

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WINNEBAGO COUNTY TOTAL UTIL/TRANS 60 $319,123WINNEBAGO COUNTY TOTAL BLDG. MTL. 30 $148,069WINNEBAGO COUNTY TOTAL GEN. MDSE. 20 $154,449WINNEBAGO COUNTY TOTAL FOOD 0 $0WINNEBAGO COUNTY TOTAL MOTOR VEH. 87 $297,595WINNEBAGO COUNTY TOTAL APPAREL 0 $0WINNEBAGO COUNTY TOTAL HOME FURN. 26 $24,339WINNEBAGO COUNTY TOTAL EAT DRINK 105 $206,237WINNEBAGO COUNTY TOTAL SPECIALTY 281 $225,154WINNEBAGO COUNTY TOTAL SERVICES 429 $381,138WINNEBAGO COUNTY TOTAL WHOLESALE 100 $143,272WINNEBAGO COUNTY TOTAL MISC. 344 $1,311,280WINNEBAGO COUNTY TOTAL * TOTAL * 1,482 $3,210,656

WINNESHIEK DECORAH* UTIL/TRANS 49 $334,745WINNESHIEK DECORAH* BLDG. MTL. 49 $314,279WINNESHIEK DECORAH* GEN. MDSE. 0 $0WINNESHIEK DECORAH* FOOD 40 $269,331WINNESHIEK DECORAH* MOTOR VEH. 78 $407,933WINNESHIEK DECORAH* APPAREL 54 $186,131WINNESHIEK DECORAH* HOME FURN. 36 $256,232WINNESHIEK DECORAH* EAT DRINK 130 $559,044WINNESHIEK DECORAH* SPECIALTY 354 $455,761WINNESHIEK DECORAH* SERVICES 522 $763,978WINNESHIEK DECORAH* WHOLESALE 95 $292,576WINNESHIEK DECORAH* MISC. 282 $2,468,520WINNESHIEK DECORAH* * TOTAL * 1,689 $6,308,530WINNESHIEK OTHER UTIL/TRANS 77 $115,772WINNESHIEK OTHER BLDG. MTL. 21 $175,805WINNESHIEK OTHER GEN. MDSE. 27 $123,951WINNESHIEK OTHER FOOD 0 $0WINNESHIEK OTHER MOTOR VEH. 46 $83,664WINNESHIEK OTHER APPAREL 0 $0WINNESHIEK OTHER HOME FURN. 0 $0WINNESHIEK OTHER EAT DRINK 76 $174,695WINNESHIEK OTHER SPECIALTY 164 $66,283WINNESHIEK OTHER SERVICES 359 $166,539WINNESHIEK OTHER WHOLESALE 76 $192,447WINNESHIEK OTHER MISC. 183 $325,817WINNESHIEK OTHER * TOTAL * 1,029 $1,424,973WINNESHIEK COUNTY TOTAL UTIL/TRANS 126 $450,517WINNESHIEK COUNTY TOTAL BLDG. MTL. 70 $490,084WINNESHIEK COUNTY TOTAL GEN. MDSE. 27 $123,951WINNESHIEK COUNTY TOTAL FOOD 40 $269,331WINNESHIEK COUNTY TOTAL MOTOR VEH. 124 $491,597WINNESHIEK COUNTY TOTAL APPAREL 54 $186,131WINNESHIEK COUNTY TOTAL HOME FURN. 36 $256,232WINNESHIEK COUNTY TOTAL EAT DRINK 206 $733,739WINNESHIEK COUNTY TOTAL SPECIALTY 518 $522,044

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 103

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WINNESHIEK COUNTY TOTAL SERVICES 881 $930,517WINNESHIEK COUNTY TOTAL WHOLESALE 171 $485,023WINNESHIEK COUNTY TOTAL MISC. 465 $2,794,337WINNESHIEK COUNTY TOTAL * TOTAL * 2,718 $7,733,503

WOODBURY SIOUX CITY* UTIL/TRANS 204 $5,121,703WOODBURY SIOUX CITY* BLDG. MTL. 144 $5,286,810WOODBURY SIOUX CITY* GEN. MDSE. 167 $10,323,047WOODBURY SIOUX CITY* FOOD 170 $2,218,405WOODBURY SIOUX CITY* MOTOR VEH. 309 $3,211,126WOODBURY SIOUX CITY* APPAREL 225 $2,210,087WOODBURY SIOUX CITY* HOME FURN. 256 $2,079,011WOODBURY SIOUX CITY* EAT DRINK 826 $5,197,225WOODBURY SIOUX CITY* SPECIALTY 1,343 $5,123,703WOODBURY SIOUX CITY* SERVICES 2,625 $6,593,090WOODBURY SIOUX CITY* WHOLESALE 569 $4,861,440WOODBURY SIOUX CITY* MISC. 938 $3,463,029WOODBURY SIOUX CITY* * TOTAL * 7,776 $55,688,676WOODBURY OTHER UTIL/TRANS 122 $422,732WOODBURY OTHER BLDG. MTL. 58 $234,151WOODBURY OTHER GEN. MDSE. 50 $243,637WOODBURY OTHER FOOD 42 $131,973WOODBURY OTHER MOTOR VEH. 85 $119,113WOODBURY OTHER APPAREL 0 $0WOODBURY OTHER HOME FURN. 20 $26,823WOODBURY OTHER EAT DRINK 175 $366,528WOODBURY OTHER SPECIALTY 257 $127,704WOODBURY OTHER SERVICES 583 $540,981WOODBURY OTHER WHOLESALE 95 $148,323WOODBURY OTHER MISC. 287 $261,243WOODBURY OTHER * TOTAL * 1,774 $2,623,208WOODBURY COUNTY TOTAL UTIL/TRANS 326 $5,544,435WOODBURY COUNTY TOTAL BLDG. MTL. 202 $5,520,961WOODBURY COUNTY TOTAL GEN. MDSE. 217 $10,566,684WOODBURY COUNTY TOTAL FOOD 212 $2,350,378WOODBURY COUNTY TOTAL MOTOR VEH. 394 $3,330,239WOODBURY COUNTY TOTAL APPAREL 225 $2,210,087WOODBURY COUNTY TOTAL HOME FURN. 276 $2,105,834WOODBURY COUNTY TOTAL EAT DRINK 1,001 $5,563,753WOODBURY COUNTY TOTAL SPECIALTY 1,600 $5,251,407WOODBURY COUNTY TOTAL SERVICES 3,208 $7,134,071WOODBURY COUNTY TOTAL WHOLESALE 664 $5,009,763WOODBURY COUNTY TOTAL MISC. 1,225 $3,724,272WOODBURY COUNTY TOTAL * TOTAL * 9,550 $58,311,884

WORTH COUNTY TOTAL UTIL/TRANS 58 $68,907WORTH COUNTY TOTAL BLDG. MTL. 23 $33,533WORTH COUNTY TOTAL GEN. MDSE. 32 $128,473WORTH COUNTY TOTAL FOOD 0 $0

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 104

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WORTH COUNTY TOTAL MOTOR VEH. 43 $85,771WORTH COUNTY TOTAL APPAREL 0 $0WORTH COUNTY TOTAL HOME FURN. 31 $24,901WORTH COUNTY TOTAL EAT DRINK 76 $122,713WORTH COUNTY TOTAL SPECIALTY 190 $48,835WORTH COUNTY TOTAL SERVICES 261 $197,534WORTH COUNTY TOTAL WHOLESALE 64 $225,452WORTH COUNTY TOTAL MISC. 150 $141,771WORTH COUNTY TOTAL * TOTAL * 928 $1,077,890

WRIGHT CLARION* UTIL/TRANS 0 $0WRIGHT CLARION* BLDG. MTL. 0 $0WRIGHT CLARION* GEN. MDSE. 0 $0WRIGHT CLARION* FOOD 0 $0WRIGHT CLARION* MOTOR VEH. 23 $55,265WRIGHT CLARION* APPAREL 0 $0WRIGHT CLARION* HOME FURN. 0 $0WRIGHT CLARION* EAT DRINK 36 $102,541WRIGHT CLARION* SPECIALTY 94 $154,497WRIGHT CLARION* SERVICES 168 $104,651WRIGHT CLARION* WHOLESALE 39 $85,776WRIGHT CLARION* MISC. 143 $557,025WRIGHT CLARION* * TOTAL * 503 $1,059,755WRIGHT EAGLE GROVE UTIL/TRANS 34 $397,464WRIGHT EAGLE GROVE BLDG. MTL. 0 $0WRIGHT EAGLE GROVE GEN. MDSE. 0 $0WRIGHT EAGLE GROVE FOOD 0 $0WRIGHT EAGLE GROVE MOTOR VEH. 0 $0WRIGHT EAGLE GROVE APPAREL 0 $0WRIGHT EAGLE GROVE HOME FURN. 0 $0WRIGHT EAGLE GROVE EAT DRINK 42 $75,394WRIGHT EAGLE GROVE SPECIALTY 70 $32,194WRIGHT EAGLE GROVE SERVICES 141 $123,183WRIGHT EAGLE GROVE WHOLESALE 22 $81,762WRIGHT EAGLE GROVE MISC. 124 $612,162WRIGHT EAGLE GROVE * TOTAL * 433 $1,322,159WRIGHT BELMOND UTIL/TRANS 0 $0WRIGHT BELMOND BLDG. MTL. 0 $0WRIGHT BELMOND GEN. MDSE. 0 $0WRIGHT BELMOND FOOD 0 $0WRIGHT BELMOND MOTOR VEH. 27 $79,909WRIGHT BELMOND APPAREL 0 $0WRIGHT BELMOND HOME FURN. 0 $0WRIGHT BELMOND EAT DRINK 40 $99,200WRIGHT BELMOND SPECIALTY 95 $111,679WRIGHT BELMOND SERVICES 172 $115,372WRIGHT BELMOND WHOLESALE 29 $59,221WRIGHT BELMOND MISC. 142 $699,197WRIGHT BELMOND * TOTAL * 505 $1,164,578

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 105

County Town Class # of Bus Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2004

WRIGHT OTHER UTIL/TRANS 50 $182,407WRIGHT OTHER BLDG. MTL. 0 $0WRIGHT OTHER GEN. MDSE. 0 $0WRIGHT OTHER FOOD 0 $0WRIGHT OTHER MOTOR VEH. 34 $64,451WRIGHT OTHER APPAREL 0 $0WRIGHT OTHER HOME FURN. 0 $0WRIGHT OTHER EAT DRINK 24 $22,525WRIGHT OTHER SPECIALTY 76 $22,124WRIGHT OTHER SERVICES 89 $47,440WRIGHT OTHER WHOLESALE 27 $58,111WRIGHT OTHER MISC. 83 $125,933WRIGHT OTHER * TOTAL * 383 $522,991WRIGHT COUNTY TOTAL UTIL/TRANS 84 $579,871WRIGHT COUNTY TOTAL BLDG. MTL. 0 $0WRIGHT COUNTY TOTAL GEN. MDSE. 0 $0WRIGHT COUNTY TOTAL FOOD 0 $0WRIGHT COUNTY TOTAL MOTOR VEH. 84 $199,625WRIGHT COUNTY TOTAL APPAREL 0 $0WRIGHT COUNTY TOTAL HOME FURN. 0 $0WRIGHT COUNTY TOTAL EAT DRINK 142 $299,660WRIGHT COUNTY TOTAL SPECIALTY 335 $320,494WRIGHT COUNTY TOTAL SERVICES 570 $390,646WRIGHT COUNTY TOTAL WHOLESALE 117 $284,870WRIGHT COUNTY TOTAL MISC. 492 $1,994,317WRIGHT COUNTY TOTAL * TOTAL * 1,824 $4,069,483

*LATE FILERS 1,325 $24,752,106

*GRAND TOTAL 44,963 $1,453,164,887

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 106

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

NON-RESIDENTS 64 $360,401 $215,386 0.01

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

UTILITIES & TRANSPORTATION GROUP COMMUNICATION UTILITIES 3,531 $1,334,423,350 $66,721,174 4.59ELECTRIC AND GAS UTILITIES 2,147 $1,907,284,555 $95,364,259 6.56WATER AND SANITATION UTILITIES 3,644 $379,504,294 $18,975,300 1.31TRANSPORTATION AND WAREHOUSING COMPANIES 3,735 $115,362,361 $5,768,331 0.4 * GROUP TOTALS * 13,057 $3,736,574,560 $186,829,064 12.86

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 2,753 $1,820,575,270 $91,028,900 6.26 PAINT AND GLASS STORES 617 $71,065,279 $3,553,245 0.24 HARDWARE STORES 1,653 $242,479,203 $12,118,176 0.83 GARDEN SUPPLY STORES 1,804 $72,162,462 $3,608,033 0.25 MOBILE HOME DEALERS 161 $3,281,735 $164,090 0.01 * GROUP TOTALS * 6,988 $2,209,563,949 $110,472,444 7.6

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 1,104 $3,740,721,186 $187,036,056 12.87 VARIETY STORES 616 $146,626,073 $7,331,876 0.5MISCELLANEOUS GENERAL MERCHANDISE STORES 5,463 $846,471,293 $42,323,682 2.91 * GROUP TOTALS * 7,183 $4,733,818,552 $236,691,614 16.29 FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 3,991 $1,257,182,592 $62,858,855 4.33 SPECIALIZED GROCERIES 2,263 $60,183,115 $3,008,500 0.21 * GROUP TOTALS * 6,254 $1,317,365,707 $65,867,355 4.53 AUTOMOBILE DEALERS 3,081 $487,777,416 $24,392,645 1.68 AUTOMOTIVE PARTS 5,155 $487,913,922 $24,395,726 1.68 GAS STATIONS 4,784 $474,961,814 $23,751,358 1.63 RECREATIONAL VEHICLES 1,465 $148,083,413 $7,404,232 0.51 * GROUP TOTALS * 14,485 $1,598,736,565 $79,943,961 5.5

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 4,567 $591,525,338 $29,569,380 2.03 SHOE STORES 936 $116,950,472 $5,847,538 0.4 * GROUP TOTALS * 5,503 $708,475,810 $35,416,918 2.44HOME FURNISHINGS AND APPLIANCES GROUP FURNITURE STORES 2,093 $371,049,130 $18,553,228 1.28 HOME FURNISHING STORES 2,056 $181,266,656 $9,062,974 0.62APPLIANCE ENTERTAINMENT EQUIPMENT STORES 3,887 $735,132,940 $36,756,739 2.53 * GROUP TOTALS * 8,036 $1,287,448,726 $64,372,941 4.43

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 26,377 $2,575,409,674 $128,762,777 8.86 * GROUP TOTALS * 26,377 $2,575,409,674 $128,762,777 8.86

Retail Sales TaxBy Business Class

Fiscal Year 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 107

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales TaxBy Business Class

Fiscal Year 2004

SPECIALTY RETAIL STORES GROUP DRUG STORES 2,597 $244,446,954 $12,222,358 0.84 LIQUOR STORES 452 $46,702,096 $2,335,112 0.16USED MERCHANDISE STORES 6,750 $77,553,382 $3,872,250 0.27SPORTING GOODS STORES 5,172 $239,023,859 $11,913,640 0.82BOOKS AND STATIONERY STORES 1,668 $174,095,927 $8,704,642 0.6 JEWELRY STORES 1,930 $163,833,000 $8,191,265 0.56 HOBBY AND TOY STORES 11,234 $173,465,551 $8,668,617 0.6 GIFT AND NOVELTY SHOPS 4,117 $146,721,564 $7,336,195 0.5 MAIL ORDER STORES 492 $17,703,927 $885,165 0.06 VENDING MACHINES 1,439 $80,766,595 $4,038,603 0.28 DIRECT SELLING 3,801 $107,391,945 $5,369,311 0.37 FUEL AND ICE DEALERS 354 $33,920,347 $1,696,023 0.12 FLORISTS 1,988 $60,346,504 $3,017,699 0.21 OTHER SPECIALTY SHOPS 16,994 $635,584,498 $31,783,599 2.19 * GROUP TOTALS * 58,988 $2,201,556,149 $110,034,479 7.57

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 4,493 $133,834,779 $6,695,405 0.46HOTELS AND OTHER LODGING PLACES 3,768 $503,058,213 $25,165,959 1.73 LAUNDRY AND CLEANING 3,341 $108,847,178 $5,442,435 0.37 PHOTOGRAPHIC STUDIOS 3,211 $67,099,609 $3,353,109 0.23 BEAUTY/BARBER SHOPS 22,201 $258,298,182 $12,916,507 0.89 SHOE REPAIR SHOPS 180 $2,385,621 $119,286 0.01 FUNERAL HOMES 1,677 $77,763,408 $3,888,244 0.27 OTHER PERSONAL SERVICES 2,846 $61,282,365 $3,067,269 0.21 BUILDING MAINTENANCE 4,179 $118,519,557 $5,922,829 0.41 EMPLOYMENT AGENCIES 450 $31,643,418 $1,582,192 0.11 OTHER BUSINESS SERVICES 13,260 $571,770,832 $28,585,786 1.97AUTOMOBILE RENTAL AND STORAGE 616 $66,247,272 $3,375,376 0.23AUTOMOBILE REPAIR AND SERVICES 17,136 $698,805,020 $34,948,510 2.4 ELECTRICAL REPAIR 2,206 $82,697,419 $4,133,121 0.28 WATCH JEWELRY REPAIR 151 $3,233,188 $161,668 0.01 FURNITURE REPAIR 1,435 $9,274,632 $463,184 0.03 MISCELLANEOUS REPAIR 9,368 $229,116,371 $11,436,862 0.79 MOTION PICTURE THEATRES 698 $83,282,216 $4,164,080 0.29ARTS ENTERTAINMENT & RECREATION 6,716 $368,729,659 $18,436,877 1.27EDUCATION INSTITUTIONS - ATHLETIC EVENTS 606 $37,206,559 $1,860,318 0.13 OTHER SERVICES 4,689 $137,876,177 $6,860,955 0.47 * GROUP TOTALS * 103,227 $3,650,971,675 $182,579,972 12.56

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 108

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Retail Sales TaxBy Business Class

Fiscal Year 2004

Wholesales Goods Group MOTOR VEHICLE 773 $67,228,246 $3,361,124 0.23FURNITURE AND HOME FURNISHINGS 121 $32,321,532 $1,616,098 0.11 CONSTRUCTION MATERIALS 4,341 $777,258,223 $38,863,694 2.67FARM AND GARDEN EQUIPMENT 7,754 $866,202,540 $42,848,946 2.95MISCELLANEOUS DURABLE GOODS 648 $43,340,357 $2,167,248 0.15 APPAREL PIECE GOODS 45 $1,357,196 $67,853 0GROCERIES AND FARM PRODUCTS 811 $62,178,154 $3,108,916 0.21MISCELLANEOUS NONDURABLE GOODS 5,663 $382,465,852 $19,122,269 1.32 * GROUP TOTALS * 20,156 $2,232,352,100 $111,156,148 7.65

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 9,561 $248,169,150 $12,407,804 0.85 MINING 823 $73,606,089 $3,680,305 0.25 GENERAL CONTRACTORS 5,934 $321,320,934 $15,650,547 1.08PLUMBING AND HEATING CONTRACTORS 5,260 $294,735,363 $14,699,600 1.01 PAINTING CONTRACTORS 2,123 $29,232,994 $1,460,560 0.1 ELECTRICAL CONTRACTORS 3,155 $112,710,929 $5,623,819 0.39 CARPENTRY CONTRACTORS 1,843 $69,059,938 $3,452,976 0.24OTHER SPECIAL TRADE CONTRACTORS 4,359 $293,816,390 $14,606,767 1.01 FOOD MANUFACTURERS 911 $61,070,466 $2,539,448 0.17APPAREL AND TEXTILE MANUFACTURERS 121 $3,223,205 $161,170 0.01FURNITURE WOOD AND PAPER MANUFACTURERS 1,300 $104,576,985 $5,206,984 0.36PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 2,216 $126,362,443 $6,349,958 0.44NONMETALLIC PRODUCT MANUFACTURERS 1,192 $191,893,067 $9,594,607 0.66INDUSTRIAL EQUIPMENT MANUFACTURERS 1,879 $233,876,092 $11,693,951 0.8MISCELLANEOUS MANUFACTURERS 2,295 $164,160,920 $7,759,025 0.53 TEMPORARY RETAILERS 347 $23,130,659 $1,157,625 0.08 * GROUP TOTALS * 43,319 $2,350,945,624 $116,045,146 7.99

* LATE FILERS * 31,326 $495,697,670 $24,776,682 1.71

** GRAND TOTAL ** 344,963 $29,099,277,162 $1,453,164,887 100

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 109

IOWA DEPARTMENT OF REVENUE COUNTY TREASURER MOTOR VEHICLE USE TAX REPORT YEAR ENDING MARCH 31, 2004

County Units Amount County Units Amount

01 Adair 2,232 820,316.70 52 Johnson 21,583 9,630,265.60 02 Adams 1,257 384,071.11 53 Jones 5,203 1,687,611.87 03 Allamakee 3,738 1,176,996.79 54 Keokuk 3,391 973,758.03 04 Appanoose 3,973 1,052,013.05 55 Kossuth 4,466 1,637,988.55 05 Audubon 1,778 634,460.96 56 Lee North 5,689 1,877,692.16 06 Benton 7,037 2,337,565.86 56 Lee South 3,838 1,034,616.57 07 Black Hawk 29,695 10,019,034.67 57 Linn 45,586 18,049,115.90 08 Boone 6,825 2,392,625.78 58 Louisa 3,643 969,375.60 09 Bremer 5,792 2,215,984.62 59 Lucas 2,796 825,946.29 10 Buchanan 5,639 1,753,319.60 60 Lyon 3,126 1,883,290.74 11 Buena Vista 4,958 1,601,899.83 61 Madison 4,471 1,655,112.20 12 Butler 4,754 1,307,604.41 62 Mahaska 6,067 1,995,167.72 13 Calhoun 2,978 1,059,392.01 63 Marion 8,338 2,910,643.95 14 Carroll 5,220 2,311,817.38 64 Marshall 10,527 3,456,201.42 15 Cass 3,960 1,386,604.71 65 Mills 4,253 1,652,611.27 16 Cedar 5,094 1,770,611.75 66 Mitchell 2,932 882,370.68 17 Cerro Gordo 12,126 4,080,611.93 67 Monona 2,751 921,126.53 18 Cherokee 3,472 1,153,028.07 68 Monroe 2,249 771,776.38 19 Chickasaw 3,841 1,127,483.80 69 Montgomery 2,981 948,119.81 20 Clarke 2,788 790,206.34 70 Muscatine 11,800 3,601,177.63 21 Clay 4,750 1,632,877.76 71 O'Brien 4,394 1,506,644.82 22 Clayton 4,852 1,586,396.90 72 Osceola 1,909 632,730.37 23 Clinton 12,850 4,251,408.09 73 Page 4,269 1,397,617.94 24 Crawford 4,968 1,490,581.30 74 Palo Alto 2,597 834,255.76 25 Dallas 11,462 5,253,691.23 75 Plymouth 6,190 2,373,978.56 26 Davis 2,404 698,074.26 76 Pocahontas 11,435 4,893,817.64 27 Decatur 2,174 607,113.28 77 Polk 91,730 38,192,821.93 28 Delaware 4,917 1,666,307.16 78 Pottawattamie 23,891 8,198,192.74 29 Des Moines 10,932 3,525,476.22 79 Poweshiek 5,050 1,900,880.52 30 Dickinson 4,676 1,975,401.42 80 Ringgold 1,495 505,759.90 31 Dubuque 21,033 8,100,252.35 81 Sac 3,085 1,103,129.42 32 Emmet 2,817 922,407.06 82 Scott 40,280 13,807,137.86 33 Fayette 5,588 1,696,222.63 83 Shelby 3,250 1,208,040.19 34 Floyd 4,641 1,424,553.14 84 Sioux 8,622 2,949,610.05 35 Franklin 3,119 1,065,066.25 85 Story 15,034 6,226,411.19 36 Fremont 2,457 839,019.77 86 Tama 4,658 1,497,333.84 37 Greene 3,039 994,695.46 87 Taylor 1,932 578,557.97 38 Grundy 3,402 1,352,964.64 88 Union 3,575 1,055,687.02 39 Guthrie 3,523 1,230,303.21 89 Van Buren 2,293 630,825.72 40 Hamilton 4,001 1,473,885.51 90 Wapello 10,886 2,919,792.65 41 Hancock 3,494 1,132,299.59 91 Warren 10,973 4,307,709.35 42 Hardin 5,068 1,637,371.31 92 Washington 5,566 1,920,270.43 43 Harrison 4,495 1,591,223.60 93 Wayne 1,871 528,560.98 44 Henry 5,402 1,700,289.47 94 Webster 10,103 3,372,287.41 45 Howard 2,886 805,568.80 95 Winnebago 3,168 1,076,067.72 46 Humboldt 2,884 1,019,881.39 96 Winneshiek 5,022 1,876,703.82 47 Ida 2,218 809,612.63 97 Woodbury 26,110 8,009,818.27 48 Iowa 4,449 1,643,348.08 98 Worth 2,261 728,928.91 49 Jackson 5,911 1,788,297.59 99 Wright 3,807 1,244,060.85 50 Jasper 9,605 3,419,540.23 51 Jefferson 3,887 1,186,097.48

TOTALS 756,207 270,737,479.91

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 110

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

UTILITIES & TRANSPORTATION GROUP COMMUNICATION UTILITIES 1,429 $363,335,470 $18,170,794 10.46ELECTRIC AND GAS UTILITIES 145 $39,179,366 $1,958,955 1.13WATER AND SANITATION UTILITIES 94 $6,193,887 $309,685 0.18TRANSPORTATION AND WAREHOUSING COMPANIES 249 $13,942,848 $697,079 0.4 * GROUP TOTALS * 1,917 $422,651,571 $21,136,513 12.16

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 614 $55,122,085 $2,756,101 1.59 PAINT AND GLASS STORES 55 $2,084,000 $104,205 0.06 HARDWARE STORES 170 $8,000,176 $399,986 0.23 GARDEN SUPPLY STORES 72 $672,650 $33,633 0.02 MOBILE HOME DEALERS 34 $974,550 $48,728 0.03 * GROUP TOTALS * 945 $66,853,461 $3,342,653 1.92

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 19 $103,608,001 $5,180,409 2.98 VARIETY STORES 8 $61,051 $3,050 0MISCELLANEOUS GENERAL MERCHANDISE STORES 116 $2,496,166 $124,813 0.07 * GROUP TOTALS * 143 $106,165,218 $5,308,272 3.05

FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 43 $2,743,454 $137,175 0.08 SPECIALIZED GROCERIES 209 $31,710,768 $1,526,117 0.88 * GROUP TOTALS * 252 $34,454,222 $1,663,292 0.96

MOTOR VEHICLE GROUP AUTOMOBILE DEALERS 80 $2,035,112 $101,756 0.06 AUTOMOTIVE PARTS 366 $21,783,377 $1,089,113 0.63 GAS STATIONS 78 $5,727,133 $286,347 0.16 RECREATIONAL VEHICLES 80 $1,137,009 $56,837 0.03 * GROUP TOTALS * 604 $30,682,631 $1,534,053 0.88

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 282 $24,119,850 $1,205,940 0.69 SHOE STORES 68 $2,271,668 $113,605 0.07 * GROUP TOTALS * 350 $26,391,518 $1,319,545 0.76

HOME FURNISHINGS AND APPLIANCES GROUP FURNITURE STORES 432 $19,455,456 $972,665 0.56 HOME FURNISHING STORES 370 $49,343,927 $2,467,167 1.42APPLIANCE ENTERTAINMENT EQUIPMENT STORES 427 $10,916,969 $545,816 0.31 * GROUP TOTALS * 1,229 $79,716,352 $3,985,648 2.29

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 286 $12,458,012 $622,803 0.36 * GROUP TOTALS * 286 $12,458,012 $622,803 0.36

Retailer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 111

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Retailer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

SPECIALTY RETAIL STORES GROUP DRUG STORES 103 $14,834,882 $741,735 0.43 LIQUOR STORES 0 $0 $0 0USED MERCHANDISE STORES 306 $5,874,499 $293,220 0.17SPORTING GOODS STORES 190 $8,350,421 $417,449 0.24BOOKS AND STATIONERY STORES 200 $28,487,666 $1,424,370 0.82 JEWELRY STORES 112 $8,102,684 $404,683 0.23 HOBBY AND TOY STORES 905 $3,690,375 $184,230 0.11 GIFT AND NOVELTY SHOPS 164 $14,966,689 $748,313 0.43 MAIL ORDER STORES 231 $23,817,608 $1,190,826 0.69 VENDING MACHINES 170 $10,521,662 $526,051 0.3 DIRECT SELLING 1,170 $118,440,589 $5,921,912 3.41 FUEL AND ICE DEALERS 44 $3,661,339 $183,056 0.11 FLORISTS 33 $124,712 $6,234 0 OTHER SPECIALTY SHOPS 2,762 $179,165,859 $8,940,184 5.14 * GROUP TOTALS * 6,390 $420,038,985 $20,982,263 12.07

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 643 $52,849,996 $2,642,417 1.52HOTELS AND OTHER LODGING PLACES 18 $318,416 $15,922 0.01 LAUNDRY AND CLEANING 183 $19,507,407 $975,357 0.56 PHOTOGRAPHIC STUDIOS 187 $14,268,873 $713,429 0.41 BEAUTY/BARBER SHOPS 35 $280,191 $14,000 0.01 SHOE REPAIR SHOPS 0 $0 $0 0 FUNERAL HOMES 19 $465,009 $23,251 0.01 OTHER PERSONAL SERVICES 96 $6,454,545 $322,717 0.19 BUILDING MAINTENANCE 579 $32,188,244 $1,609,481 0.93 EMPLOYMENT AGENCIES 40 $651,760 $32,590 0.02 OTHER BUSINESS SERVICES 5,264 $392,710,348 $19,635,067 11.3AUTOMOBILE RENTAL AND STORAGE 166 $27,797,888 $1,389,882 0.8AUTOMOBILE REPAIR AND SERVICES 229 $12,316,912 $615,809 0.35 ELECTRICAL REPAIR 298 $29,701,395 $1,485,017 0.85 WATCH JEWELRY REPAIR 4 $39,271 $1,964 0 FURNITURE REPAIR 29 $175,375 $8,765 0.01 MISCELLANEOUS REPAIR 642 $35,041,705 $1,752,043 1.01 MOTION PICTURE THEATRES 30 $1,959,304 $97,949 0.06ARTS ENTERTAINMENT & RECREATION 251 $12,113,991 $603,059 0.35EDUCATION INSTITUTIONS - ATHLETIC EVENTS 72 $826,624 $41,332 0.02 OTHER SERVICES 216 $9,940,225 $496,996 0.29 * GROUP TOTALS * 9,001 $649,607,479 $32,477,047 18.69

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 112

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Retailer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

WHOLESALE GOODS GROUP MOTOR VEHICLE 218 $10,818,445 $465,530 0.27FURNITURE AND HOME FURNISHINGS 85 $1,661,516 $83,060 0.05 CONSTRUCTION MATERIALS 2,020 $145,472,815 $7,273,371 4.19FARM AND GARDEN EQUIPMENT 5,971 $547,509,652 $27,376,752 15.75MISCELLANEOUS DURABLE GOODS 367 $20,835,367 $1,041,742 0.6 APPAREL PIECE GOODS 55 $1,656,469 $82,811 0.05GROCERIES AND FARM PRODUCTS 184 $14,378,196 $714,620 0.41MISCELLANEOUS NONDURABLE GOODS 1,039 $54,499,159 $2,722,110 1.57 * GROUP TOTALS * 9,939 $796,831,619 $39,759,996 22.88

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 472 $16,644,452 $822,867 0.47 MINING 53 $1,200,499 $60,029 0.03 GENERAL CONTRACTORS 1,398 $69,026,878 $3,454,600 1.99PLUMBING AND HEATING CONTRACTORS 492 $17,348,402 $867,354 0.5 PAINTING CONTRACTORS 132 $910,358 $45,477 0.03 ELECTRICAL CONTRACTORS 318 $22,305,156 $1,115,184 0.64 CARPENTRY CONTRACTORS 177 $3,333,484 $166,676 0.1OTHER SPECIAL TRADE CONTRACTORS 1,151 $45,252,909 $2,262,588 1.3 FOOD MANUFACTURERS 199 $48,651,635 $1,926,186 1.11APPAREL AND TEXTILE MANUFACTURERS 126 $11,112,220 $558,920 0.32FURNITURE WOOD AND PAPER MANUFACTURERS 575 $49,209,947 $2,460,428 1.42PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 430 $51,720,153 $2,585,801 1.49NONMETALLIC PRODUCT MANUFACTURERS 1,001 $74,645,573 $3,732,221 2.15INDUSTRIAL EQUIPMENT MANUFACTURERS 2,061 $196,768,982 $9,838,410 5.66MISCELLANEOUS MANUFACTURERS 2,328 $165,271,827 $8,257,349 4.75 TEMPORARY RETAILERS 174 $14,747,570 $737,368 0.42 * GROUP TOTALS * 11,087 $788,150,045 $38,891,458 22.38

* LATE FILERS * 2,703 $54,860,355 $2,753,871 1.58

** GRAND TOTAL ** 44,846 $3,488,861,468 $173,777,414 100

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 113

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

UTILITIES & TRANSPORTATION GROUP COMMUNICATION UTILITIES 888 $44,263,646 $2,213,179 4.96ELECTRIC AND GAS UTILITIES 600 $139,155,408 $6,957,769 15.6WATER AND SANITATION UTILITIES 97 $2,140,678 $107,039 0.24TRANSPORTATION AND WAREHOUSING COMPANIES 480 $15,684,864 $784,228 1.76 * GROUP TOTALS * 2,065 $201,244,596 $10,062,215 22.56

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 158 $9,809,407 $490,005 1.1 PAINT AND GLASS STORES 30 $1,329,572 $66,478 0.15 HARDWARE STORES 28 $34,527 $1,727 0 GARDEN SUPPLY STORES 63 $347,909 $17,392 0.04 MOBILE HOME DEALERS 4 $0 $0 0 * GROUP TOTALS * 283 $11,521,415 $575,602 1.29

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 70 $8,534,584 $426,732 0.96 VARIETY STORES 23 $1,780,561 $89,028 0.2MISCELLANEOUS GENERAL MERCHANDISE STORES 112 $25,154,731 $1,257,733 2.82 * GROUP TOTALS * 205 $35,469,876 $1,773,493 3.98

FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 82 $7,543,446 $377,171 0.85 SPECIALIZED GROCERIES 68 $2,077,106 $103,855 0.23 * GROUP TOTALS * 150 $9,620,552 $481,026 1.08

MOTOR VEHICLE GROUP AUTOMOBILE DEALERS 174 $617,185 $30,855 0.07 AUTOMOTIVE PARTS 179 $2,645,307 $132,266 0.3 GAS STATIONS 99 $909,042 $45,451 0.1 RECREATIONAL VEHICLES 32 $827,105 $41,354 0.09 * GROUP TOTALS * 484 $4,998,639 $249,926 0.56

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 191 $2,269,810 $113,486 0.25 SHOE STORES 30 $763,008 $38,151 0.09 * GROUP TOTALS * 221 $3,032,818 $151,637 0.34

HOME FURNISHINGS AND APPLIANCES GROUP FURNITURE STORES 41 $87,197 $4,359 0.01 HOME FURNISHING STORES 44 $1,230,061 $61,502 0.14APPLIANCE ENTERTAINMENT EQUIPMENT STORES 171 $14,705,042 $735,259 1.65 * GROUP TOTALS * 256 $16,022,300 $801,120 1.8

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 824 $11,215,763 $560,788 1.26 * GROUP TOTALS * 824 $11,215,763 $560,788 1.26

Consumer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 114

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Consumer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

SPECIALTY RETAIL STORES GROUP DRUG STORES 47 $314,543 $15,725 0.04 LIQUOR STORES 0 $0 $0 0USED MERCHANDISE STORES 60 $24,547 $1,228 0SPORTING GOODS STORES 129 $640,578 $32,023 0.07BOOKS AND STATIONERY STORES 72 $5,363,389 $268,172 0.6 JEWELRY STORES 45 $149,330 $7,467 0.02 HOBBY AND TOY STORES 163 $1,128,452 $56,422 0.13 GIFT AND NOVELTY SHOPS 56 $398,942 $19,949 0.04 MAIL ORDER STORES 19 $241,770 $12,090 0.03 VENDING MACHINES 93 $808,512 $40,429 0.09 DIRECT SELLING 117 $3,953,420 $197,670 0.44 FUEL AND ICE DEALERS 25 $189,207 $9,460 0.02 FLORISTS 17 $11,120 $555 0 OTHER SPECIALTY SHOPS 662 $17,079,337 $846,013 1.9 * GROUP TOTALS * 1,505 $30,303,147 $1,507,203 3.38

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 1,590 $45,504,522 $2,274,758 5.1HOTELS AND OTHER LODGING PLACES 743 $7,989,685 $399,503 0.9 LAUNDRY AND CLEANING 53 $1,968,270 $98,376 0.22 PHOTOGRAPHIC STUDIOS 81 $754,869 $37,738 0.08 BEAUTY/BARBER SHOPS 105 $264,719 $13,238 0.03 SHOE REPAIR SHOPS 0 $0 $0 0 FUNERAL HOMES 71 $47,330 $2,365 0.01 OTHER PERSONAL SERVICES 163 $5,228,385 $261,417 0.59 BUILDING MAINTENANCE 51 $36,814 $1,839 0 EMPLOYMENT AGENCIES 89 $80,090 $4,003 0.01 OTHER BUSINESS SERVICES 2,079 $42,864,309 $2,142,296 4.8AUTOMOBILE RENTAL AND STORAGE 117 $3,815,948 $190,800 0.43AUTOMOBILE REPAIR AND SERVICES 262 $1,489,643 $74,477 0.17 ELECTRICAL REPAIR 54 $222,875 $11,141 0.02 WATCH JEWELRY REPAIR 6 $1,508 $75 0 FURNITURE REPAIR 30 $30,198 $1,510 0 MISCELLANEOUS REPAIR 274 $5,147,286 $257,372 0.58 MOTION PICTURE THEATRES 19 $162,756 $8,138 0.02ARTS ENTERTAINMENT & RECREATION 270 $8,819,448 $440,974 0.99EDUCATION INSTITUTIONS - ATHLETIC EVENTS 37 $109,962 $5,499 0.01 OTHER SERVICES 3,547 $30,497,610 $1,526,673 3.42 * GROUP TOTALS * 9,641 $155,036,227 $7,752,192 17.38

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 115

Business Groups # of Bus Taxable Sales Computed Tax % of Tax

Consumer's Use TaxBy County and Selected Cities by Business Class

Fiscal Year 2004

WHOLESALE GOODS GROUP MOTOR VEHICLE 39 $1,235,811 $61,790 0.14FURNITURE AND HOME FURNISHINGS 16 $467,704 $23,383 0.05 CONSTRUCTION MATERIALS 239 $3,723,897 $185,921 0.42FARM AND GARDEN EQUIPMENT 663 $9,226,593 $461,338 1.03MISCELLANEOUS DURABLE GOODS 90 $14,342,630 $717,130 1.61 APPAREL PIECE GOODS 4 $292,594 $14,629 0.03GROCERIES AND FARM PRODUCTS 150 $7,822,172 $391,108 0.88MISCELLANEOUS NONDURABLE GOODS 524 $9,844,350 $492,229 1.1 * GROUP TOTALS * 1,725 $46,955,751 $2,347,528 5.26

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 376 $20,445,187 $1,022,242 2.29 MINING 52 $3,561,432 $178,069 0.4 GENERAL CONTRACTORS 983 $50,851,379 $2,542,566 5.7PLUMBING AND HEATING CONTRACTORS 308 $5,365,373 $268,264 0.6 PAINTING CONTRACTORS 37 $1,564,346 $78,218 0.18 ELECTRICAL CONTRACTORS 207 $2,538,196 $124,174 0.28 CARPENTRY CONTRACTORS 65 $8,282,310 $414,114 0.93OTHER SPECIAL TRADE CONTRACTORS 632 $15,253,162 $725,968 1.63 FOOD MANUFACTURERS 380 $56,875,352 $2,843,787 6.38APPAREL AND TEXTILE MANUFACTURERS 70 $1,581,074 $77,867 0.17FURNITURE WOOD AND PAPER MANUFACTURERS 233 $13,808,752 $690,446 1.55PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 335 $9,887,021 $493,753 1.11NONMETALLIC PRODUCT MANUFACTURERS 493 $13,463,218 $673,130 1.51INDUSTRIAL EQUIPMENT MANUFACTURERS 806 $41,799,953 $2,089,862 4.69MISCELLANEOUS MANUFACTURERS 773 $85,802,815 $4,290,131 9.62 TEMPORARY RETAILERS 51 $18,895,677 $944,786 2.12 * GROUP TOTALS * 5,801 $349,975,247 $17,457,377 39.14

* LATE FILERS * 1,626 $18,114,899 $884,122 1.98

** GRAND TOTAL ** 24,786 $893,511,230 $44,604,229 100

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 116

COUNTIES RETURNS COMPUTED TAXADAIR 87 $68,412ADAMS 33 $6,164ALLAMAKEE 154 $26,602APPANOOSE 80 $66,346AUDUBON 43 $188,696BENTON 163 $124,316BLACK HAWK 1,158 $3,373,211BOONE 132 $35,385BREMER 197 $138,379BUCHANAN 144 $112,090BUENA VISTA 118 $354,247BUTLER 96 $21,555CALHOUN 51 $14,822CARROLL 205 $108,021CASS 129 $145,917CEDAR 104 $241,392CERRO GORDO 469 $414,165CHEROKEE 93 $50,250CHICKASAW 116 $97,054CLARKE 56 $196,361CLAY 233 $51,164CLAYTON 165 $148,400CLINTON 394 $880,090CRAWFORD 108 $51,194DALLAS 221 $117,617DAVIS 74 $26,969DECATUR 17 $10,415DELAWARE 114 $61,087DES MOINES 419 $451,613DICKINSON 146 $71,342DUBUQUE 967 $1,429,662EMMET 89 $52,989FAYETTE 121 $56,022FLOYD 173 $93,266FRANKLIN 97 $22,312FREMONT 56 $15,505GREENE 72 $15,719GRUNDY 107 $92,980GUTHRIE 58 $7,996HAMILTON 204 $260,759HANCOCK 74 $129,152HARDIN 263 $130,200HARRISON 93 $9,143HENRY 180 $511,105HOWARD 95 $78,170HUMBOLDT 105 $344,748IDA 73 $46,296IOWA 178 $128,272JACKSON 146 $53,541JASPER 213 $1,241,355

Consumer's Use Tax By CountyFiscal Year 2004

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT 117

COUNTIES RETURNS COMPUTED TAXJEFFERSON 181 $152,600JOHNSON 672 $1,206,162JONES 140 $47,751KEOKUK 65 $8,752KOSSUTH 119 $116,877LEE 377 $965,275LINN 1,854 $7,286,959LOUISA 51 $10,644LUCAS 47 $284,962LYON 100 $43,222MADISON 56 $9,946MAHASKA 150 $78,999MARION 200 $388,745MARSHALL 283 $293,844MILLS 68 $4,873MITCHELL 139 $33,655MONONA 78 $18,588MONROE 81 $71,782MONTGOMERY 114 $76,889MUSCATINE 397 $719,791OBRIEN 135 $30,461OSCEOLA 70 $67,549PAGE 101 $74,017PALO ALTO 92 $13,568PLYMOUTH 175 $154,663POCAHONTAS 85 $46,440POLK 3,843 $12,801,924POTTAWATTAMIE 720 $938,064POWESHIEK 171 $168,444RINGGOLD 41 $4,234SAC 87 $5,165SCOTT 1,438 $1,845,869SHELBY 145 $190,208SIOUX 252 $251,635STORY 684 $707,174TAMA 105 $32,191TAYLOR 44 $22,837UNION 75 $13,401VAN BUREN 41 $30,409WAPELLO 271 $496,079WARREN 159 $69,297WASHINGTON 154 $82,495WAYNE 48 $13,503WEBSTER 350 $1,000,802WINNEBAGO 117 $106,398WINNESHIEK 188 $334,215WOODBURY 945 $737,981WORTH 73 $19,920WRIGHT 122 $152,502NONRESIDENTS 0 $0TOTAL 24,786 $44,604,229

Fiscal Year 2004Consumer's Use Tax By County

IOWA DEPARTMENT OF REVENUE


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