ANNUAL - Iowa Department of Revenue

140

Transcript of ANNUAL - Iowa Department of Revenue

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IOWA DEPARTMENT OF REVENUE RETAIL SALES AND USE TAX REPORT

FISCAL YEAR 2008 TABLE OF CONTENTS

Page

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

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 - XVII

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

2. The Year in Review

a. Retailer’s Use Tax by Business Group ........................................................ XII

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

c. Retailer’s Use Tax Collection Report .......................................................... XIII

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

II. RETAIL SALES TAX STATISTICS .......................................................................1 - 111

A. Retail Sales Tax by County and Town .................................................................1 - 22

B. Retail Sales Tax by Business Classification by County and

Selected Towns ............................................................................................23 - 108

C. Retail Sales by Business Classification .........................................................109 - 111

III. USE TAX STATISTICS .....................................................................................112 - 121

A. County Treasurer (Motor Vehicle) Use Tax by County ............................................112

B. Retailer’s Use Tax by Business Classification ...............................................113 - 115

C. Consumer’s Use Tax by Tax Due ...........................................................................116

D. Consumer’s Use Tax by Business Class........................................................117 - 119

E. Consumer’s Use Tax by County ....................................................................120 - 121

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 1997 North American Industry Code Classification System (NAICS). In 1999,

the Department of Revenue converted many of the 1987 Standard Industrial Classification (S.I.C.) codes, to the

appropriate 4-digit 1997 NAICS codes. Where an exact match was not possible, the Department of Revenue

attempted to match as closely as possible with NAICS codes. The NAICS codes are used in subsections of

sales tax data and retailer’s and consumer’s use taxes.

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 town

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

2000 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 NAICS business

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

business group with less than five returns filed for a quarter or 20 returns for the annual report are consolidated

in “Miscellaneous.”

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 plus the value of goods and services that have

been purchased tax-exempt, minus the amount of exemptions. Below is a partial list of exemptions; for a more complete list go the Department’s Web site http://www.state.ia.us/tax/educate/79120.pdf

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 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).

MISCELLANEOUS

County and Selected Town Section by Business Classification: All towns which are below the minimum population requirementof 2,500 persons and have less than 5 quarterly sales tax returns (20 returns for the annual report).

BUSINESS CLASSIFICATION

Retailers business classifications are based on the major type of business activity performed. As a result, business classifications may include sales other than normally suggested by the class title. Classifications are based on the 1997 North American Industry Classification System (NAICS).

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. A partial list of allowable exemptions is provided in the glossary on

page II, for a complete list go to the Department of Revenue’s Web site.

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

IOWA DEPARTMENT OF REVENUE

THE YEAR IN REVIEW Retail Sales Tax

Total retail sales tax due on returns filed for the fiscal year ending March 31, 2008, was $1,654.9 million, a 4.6 percent increase from the $1,582.3 million collected in Fiscal Year 2007. The number of quarterly returns filed decreased from 354,547 in Fiscal Year 2007 to 350,035 in Fiscal Year 2008, a 1.3 percent decrease. Review of Quarterly Returns in 2008 The December quarter once again had the most computed tax, 26.9 percent of the Fiscal Year 2008 total. Figures A & B on page V present in detail the quarterly tax liabilities during Fiscal Year 2008 and for each of the past 2 fiscal years. Size of Gross Receipts in 2008 Examination of the table “Gross Sales and Computed Tax By Size of Gross Sales for Fiscal 2008” on page VII provides a profile of tax liability based on the gross sales of Iowa firms. Businesses that had $1 million or more in quarterly gross sales collected 66.1 percent of total retail sales tax in 2008 while comprising only 4.2 percent of total businesses filing returns. In contrast, those firms with quarterly gross sales of under $10,000 represented 48.4 percent of total business, but their retail sales tax collections represented only 1.1 percent of the total. Sales Tax Due by County in 2008 To facilitate the comparison of an individual county’s retail 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.

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IOWA RETAIL SALES AND USE TAX REPORT Page VI

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

50,000 AND OVER $675,089,559 40.79%

25,000 TO 50,000 $207,228,827 12.52%

10,000 TO 25,000 $222,984,145 13.47%

5,000 TO 10,000 $235,425,271 14.23%

2,500 TO 5,000 $131,274,017 7.93%

1,000 TO 2,500 $93,335,687 5.64%

500 TO 1,000 $45,944,699 2.78%

TOWNS UNDER 500 $28,932,377 1.75%

OTHERS $14,649,680 0.89%

TOTALS $1,654,864,262 100.00%

COMPUTED TAXBY POPULATION GROUP

FISCAL YEAR 2008

*PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page VII

SIZE OF NO. OF % OF GROSS % OF COMPUTED % OF GROSS SALES RETURNS RETURNS SALES SALES TAX TAX

0-499 58,743 18.96% $3,306,163 0.00% $2,276,958 0.14%

500-999 11,325 3.66% $8,407,441 0.01% $425,337 0.03%

1,000-1,999 17,049 5.50% $25,043,812 0.02% $1,185,484 0.07%

2,000-2,999 13,628 4.40% $33,767,455 0.03% $1,591,801 0.10%

3,000-3,999 10,789 3.48% $37,580,853 0.03% $1,726,779 0.10%

4,000-4,999 8,884 2.87% $39,814,742 0.04% $1,802,885 0.11%

5,000-9,999 29,515 9.53% $213,097,232 0.19% $9,498,023 0.57%

10,000-24,999 38,746 12.51% $637,961,696 0.58% $26,169,561 1.58%

25,000-49,999 30,115 9.72% $1,085,537,260 0.98% $42,424,081 2.56%

50,000-99,999 27,618 8.92% $1,972,346,911 1.79% $72,545,023 4.38%

100,000-249,999 28,149 9.09% $4,458,196,243 4.04% $146,889,195 8.88%

250,000-499,999 13,488 4.35% $4,742,753,154 4.30% $127,751,756 7.72%

500,000-999,999 8,722 2.82% $6,122,446,187 5.55% $126,640,720 7.65%

1,000,000 & OVER 12,977 4.19% $90,914,168,379 82.43% $1,093,936,659 66.10%

TOTALS 309,748 100.00% $110,294,427,528 100.00% $1,654,864,262 100.00%

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 SECTION.

GROSS SALES AND COMPUTED TAXBY SIZE OF GROSS SALES

FISCAL YEAR 2008

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 # OF % OF COMPUTED % OFRETURNS RETURNS TAX TAX

NO TAX DUE - 24.99 70,107 22.63% $205,461 0.01%

25.00 - 49.99 14,001 4.52% $511,910 0.03%

50.00 - 99.99 20,057 6.48% $1,463,591 0.09%

100.00 - 149.99 15,568 5.03% $1,920,381 0.12%

150.00 - 199.99 12,170 3.93% $2,110,915 0.13%

200.00 - 249.99 10,026 3.24% $2,239,793 0.14%

250.00 - 499.99 32,520 10.50% $11,722,910 0.71%

500.00 - 999.99 30,686 9.91% $22,140,557 1.34%

1,000 - 1,499.99 17,919 5.79% $22,091,970 1.33%

1,500.00 - 1,999.99 12,440 4.02% $21,588,089 1.30%

2,000 - 2,499.99 9,343 3.02% $20,925,335 1.26%

2,500.00 - 2,999.99 7,212 2.33% $19,761,560 1.19%

3,000 - 3,999.99 10,822 3.49% $37,504,777 2.27%

4,000 - 4,999.99 7,485 2.42% $33,534,592 2.03%

5,000 - 9,999.99 18,903 6.10% $133,430,378 8.06%

10,000 - 24,999.99 12,858 4.15% $195,853,362 11.84%

25,000 - 49,999.99 4,139 1.34% $142,049,621 8.58%

50,000 - 99,999.99 1,872 0.60% $127,895,411 7.73%

100,000.00 & OVER 1,620 0.52% $857,913,649 51.84%

TOTALS 309,748 100.00% $1,654,864,262 100.00%

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

RETAIL SALES TAX COLLECTIONBY COMPUTED TAX DUE

FISCAL YEAR 2008

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page IX

COUNTIES # RETURNS TAXABLE SALES COMPUTED TAX

ADAIR 1,140 $49,221,958 $2,461,125ADAMS 673 $22,177,600 $1,108,879ALLAMAKEE 2,070 $87,697,010 $4,385,700APPANOOSE 1,746 $84,270,666 $4,215,042AUDUBON 962 $31,165,700 $1,558,536BENTON 2,970 $116,516,723 $5,827,180BLACK HAWK 12,400 $1,651,477,996 $82,585,132BOONE 2,760 $164,264,173 $8,214,961BREMER 2,808 $162,833,967 $8,142,242BUCHANAN 2,517 $142,598,876 $7,131,421BUENA VISTA 2,542 $173,032,529 $8,651,632BUTLER 1,959 $48,240,476 $2,414,377CALHOUN 1,428 $39,598,894 $1,979,964CARROLL 3,386 $253,009,004 $12,662,401CASS 2,159 $129,243,659 $6,462,194CEDAR 2,223 $86,469,528 $4,324,048CERRO GORDO 6,101 $650,975,319 $32,561,122CHEROKEE 1,823 $90,446,103 $4,524,169CHICKASAW 1,879 $86,677,038 $4,371,754CLARKE 1,045 $56,519,531 $2,826,043CLAY 2,830 $268,927,918 $13,446,484CLAYTON 2,954 $106,918,595 $5,346,515CLINTON 5,141 $522,201,400 $26,112,694CRAWFORD 2,081 $106,609,531 $5,330,608DALLAS 5,464 $824,680,294 $41,235,403DAVIS 1,233 $44,522,509 $2,226,315DECATUR 1,045 $32,389,925 $1,619,711DELAWARE 2,397 $109,893,599 $5,495,525DES MOINES 4,506 $483,147,659 $24,159,968DICKINSON 3,609 $258,438,932 $12,928,083DUBUQUE 10,605 $1,132,135,744 $56,628,400EMMET 1,509 $81,590,139 $4,079,584FAYETTE 2,825 $113,975,399 $5,699,677FLOYD 2,267 $104,941,024 $5,247,787FRANKLIN 1,546 $58,281,892 $2,914,762FREMONT 1,056 $54,988,239 $2,749,528GREENE 1,367 $58,597,537 $2,931,098GRUNDY 1,626 $64,351,985 $3,218,078GUTHRIE 1,647 $55,340,018 $2,767,499HAMILTON 2,022 $97,695,179 $4,891,620HANCOCK 1,688 $66,218,306 $3,312,115HARDIN 2,691 $154,582,579 $7,729,903HARRISON 1,680 $60,544,047 $3,027,289HENRY 2,492 $160,819,087 $8,041,914HOWARD 1,476 $56,437,428 $2,823,057HUMBOLDT 1,501 $71,623,933 $3,582,285IDA 1,101 $42,137,556 $2,106,949IOWA 2,620 $176,961,130 $8,849,197JACKSON 2,768 $111,232,011 $5,564,129JASPER 3,966 $338,251,889 $16,915,319JEFFERSON 2,219 $170,209,177 $8,511,131

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

FISCAL YEAR ENDING 2008

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page X

COUNTIES # RETURNS TAXABLE SALES COMPUTED TAX

JOHNSON 10,834 $1,692,334,795 $84,622,492JONES 2,545 $132,059,297 $6,603,003KEOKUK 1,377 $34,708,389 $1,735,374KOSSUTH 2,563 $134,638,462 $6,738,462LEE 4,201 $305,813,680 $15,295,694LINN 21,096 $3,112,522,080 $155,651,009LOUISA 1,152 $33,562,953 $1,678,457LUCAS 1,039 $39,901,820 $1,995,267LYON 1,604 $60,346,889 $3,018,116MADISON 1,741 $81,512,172 $4,077,090MAHASKA 2,791 $176,306,471 $8,816,023MARION 3,645 $251,580,846 $12,583,197MARSHALL 3,937 $349,978,209 $17,501,211MILLS 1,335 $51,914,171 $2,596,056MITCHELL 1,669 $60,107,930 $3,005,423MONONA 1,316 $45,944,692 $2,297,328MONROE 958 $33,758,142 $1,687,942MONTGOMERY 1,438 $77,141,258 $3,857,562MUSCATINE 4,150 $441,734,051 $22,090,571OBRIEN 2,247 $110,735,543 $5,537,447OSCEOLA 817 $35,250,321 $1,762,538PAGE 1,975 $90,792,712 $4,540,501PALO ALTO 1,343 $70,447,086 $3,524,035PLYMOUTH 3,021 $171,272,568 $8,566,479POCAHONTAS 1,221 $41,962,771 $2,098,219POLK 40,494 $6,571,608,660 $328,672,450POTTAWATTAMIE 7,370 $1,012,047,947 $50,619,962POWESHIEK 2,641 $141,787,579 $7,089,625RINGGOLD 769 $35,094,390 $1,754,983SAC 1,689 $61,618,411 $3,080,941SCOTT 15,621 $2,349,373,899 $117,487,489SHELBY 1,853 $76,219,991 $3,811,028SIOUX 4,672 $308,264,497 $15,416,551STORY 7,540 $850,690,543 $42,540,236TAMA 2,178 $106,118,752 $5,308,779TAYLOR 933 $22,191,800 $1,109,614UNION 1,590 $117,811,916 $5,890,967VAN BUREN 1,153 $26,533,736 $1,326,928WAPELLO 3,577 $358,531,149 $17,929,427WARREN 3,867 $222,050,826 $11,103,223WASHINGTON 3,134 $147,940,077 $7,397,733WAYNE 857 $23,639,990 $1,182,036WEBSTER 4,750 $482,419,664 $24,127,726WINNEBAGO 1,597 $69,048,036 $3,453,067WINNESHIEK 2,917 $191,209,192 $9,561,100WOODBURY 10,166 $1,389,519,496 $69,523,458WORTH 992 $28,705,120 $1,435,306WRIGHT 1,956 $93,449,021 $4,674,019

NON-RESIDENT 10 $79,517 $3,976LATE FILERS 11,171 $651,661,897 $32,583,593

TOTALS 350,035 $33,089,024,825 $1,654,864,262

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

FISCAL YEAR ENDING 2008

IOWA DEPARTMENT OF REVENUE

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 five 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 five 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 # OF % OF COMPUTED % OFRETURNS RETURNS TAX TAX

UTILITIES 2,277 4.86% $39,615,761 16.49%BUILDING MATERIALS 1,026 2.19% $4,587,670 1.91%GENERAL MERCHANDISE 116 0.25% $6,216,988 2.59%FOOD DEALERS 273 0.58% $1,703,851 0.71%MOTOR VEHICLE 666 1.42% $2,508,583 1.04%APPAREL 377 0.80% $2,857,852 1.19%HOME FURNISHINGS 1,187 2.53% $4,927,593 2.05%EATING AND DRINKING 309 0.66% $822,839 0.34%SPECIALTY RETAIL 7,346 15.68% $32,142,082 13.38%SERVICES 10,416 22.23% $40,184,340 16.73%WHOLESALE GOODS 9,533 20.35% $56,190,871 23.39%MISCELLANEOUS 11,528 24.61% $47,597,180 19.82%LATE FILERS 1,796 3.83% $838,734 0.35%GRAND TOTAL 46,850 100.00% $240,194,344 100.00%

USE TAX 2007 2008 % CHANGE

RETAILERS NUMBER OF RETURNS 44,647 46,850 4.93% COMPUTED TAX $218,724,249 $240,194,344 9.82%

MOTOR VEHICLE NUMBER OF UNITS 965,195 970,829 0.58% COMPUTED TAX $260,707,815 $254,228,862 -2.49%

CONSUMERS NUMBER OF RETURNS 23,662 24,494 3.52% COMPUTED TAX $47,970,496 $48,843,014 1.82%

FISCAL YEARS ENDING MARCH 31ST

THE YEAR IN REVIEWFISCAL YEAR ENDING MARCH 31, 2008

RETAILERS USE TAX BY BUSINESS GROUP

COMPARISON OF ALL USE TAXES

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XIII

SIZE OF TAX DUE # OF % OF COMPUTED % OFRETURNS RETURNS TAX TAX

NO TAX DUE - 24.99 17,054 36.40% $23,881 0.01%

25.00 - 49.99 1,603 3.42% $57,888 0.02%

50.00 - 99.99 2,274 4.85% $165,941 0.07%

100.00 - 149.99 1,657 3.54% $204,425 0.09%

150.00 - 199.99 1,331 2.84% $230,784 0.10%

200.00 - 249.99 1,061 2.26% $237,242 0.10%

250.00 - 499.99 3,608 7.70% $1,308,512 0.54%

500.00 - 999.99 3,852 8.22% $2,777,741 1.16%

1,000 - 1,499.99 2,151 4.59% $2,648,405 1.10%

1,500.00 - 1,999.99 1,483 3.17% $2,583,531 1.08%

2,000 - 2,499.99 1,198 2.56% $2,681,487 1.12%

2,500.00 - 2,999.99 952 2.03% $2,614,811 1.09%

3,000 - 3,999.99 1,349 2.88% $4,684,480 1.95%

4,000 - 4,999.99 979 2.09% $4,376,132 1.82%

5,000 - 9,999.99 2,470 5.27% $17,518,870 7.29%

10,000 - 24,999.99 2,121 4.53% $32,944,578 13.72%

25,000 - 49,999.99 838 1.79% $28,975,615 12.06%

50,000 - 99,999.99 478 1.02% $32,994,655 13.74%

100,000.00 & OVER 391 0.83% $103,165,366 42.95%

TOTALS 46,850 100.00% $240,194,344 100.00%

RETAIL USE TAX COLLECTIONBY COMPUTED TAX DUE

FISCAL YEAR 2008

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XIV

For the fiscal year ending March 31, 2008, a total of $37,027,569 was certified from the following jurisdictions.

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2007 Sept. 2007 Dec 2007 March 2008 Total

Adair 5% $8,746 $11,818 $7,840 $5,444 $33,847Algona 5% $14,497 $16,982 $13,848 $11,518 $56,845Altoona 7% $181,652 $216,672 $110,768 $89,917 $599,010Ames 7% $284,457 $317,822 $265,057 $239,460 $1,106,797Anamosa 5% $5,382 $5,941 $4,595 $3,711 $19,628Ankeny 7% $182,357 $191,930 $130,211 $128,493 $632,991Appanoose County 7% $6,097 $5,436 $1,342 $382 $13,257Arnolds Park 5% $58,513 $158,783 $10,766 $14,110 $242,172Avoca 7% $19,777 $24,360 $16,805 $11,811 $72,753Bellevue 5% $1,624 $2,525 $1,528 $1,136 $6,813Bettendorf 7% $153,154 $257,090 $203,407 $184,350 $798,002Bloomfield 7% $0 $0 $0 $4,283 $4,283Bondurant 7% $0 $0 $0 $0 $0Boone 7% $36,889 $43,372 $27,459 $21,822 $129,542Burlington 7% $127,884 $222,069 $144,813 $127,882 $622,648Cantril 7% $4 $0 $0 $0 $4Carlisle 6% $0 $0 $0 $0 $0Carroll 7% $0 $0 $0 $39,664 $39,664Carter Lake 7% $141,437 $136,878 $105,699 $118,849 $502,863Cedar Falls 7% $154,934 $145,314 $140,721 $131,307 $572,276Cedar Rapids 7% $669,638 $629,717 $730,230 $603,519 $2,633,105Centerville 7% $20,216 $18,043 $16,433 $10,364 $65,057Charles City 7% $31,034 $33,771 $27,914 $25,647 $118,367Cherokee 5% $15,422 $34,769 $19,032 $16,909 $86,133Clarinda 7% $0 $0 $0 $8,733 $8,733Clayton County 7% $2,976 $4,626 $3,225 $1,800 $12,626Clear Lake 7% $66,966 $89,025 $53,798 $64,297 $274,087Clinton 7% $92,651 $102,428 $76,711 $71,718 $343,508Clive 7% $228,318 $256,422 $267,336 $197,884 $949,960Colfax 7% $17,953 $22,548 $10,865 $8,644 $60,010

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2008

Fiscal Year Ending March 31, 2008

During Fiscal Year 2008, 132 cities and 13 counties in Iowa had a Hotel-Motel Tax. The tax is instituted by voter approval by the local jurisdictions and is collected and processed by the Iowa Department of Revenue. The tax rate may not exceed 7 percent.

The listed jurisdictions and counties had a Hotel-Motel Tax in effect for Fiscal Year 2008.

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

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XV

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2007 Sept. 2007 Dec 2007 March 2008 Total

Coralville 7% $496,666 $541,866 $554,565 $393,527 $1,986,624Council Bluffs 7% $642,079 $667,260 $498,832 $520,360 $2,328,532Cresco 7% $9,688 $11,855 $9,049 $6,181 $36,773Creston 7% $32,072 $33,085 $28,543 $21,837 $115,537Davenport 7% $482,166 $480,203 $369,196 $376,350 $1,707,914De Soto 7% $3,513 $3,058 $2,132 $966 $9,669Decorah 5% $62,636 $75,662 $60,627 $42,442 $241,367Denison 5% $24,540 $25,456 $18,125 $16,065 $84,186Des Moines 7% $1,022,647 $997,789 $1,058,933 $1,004,218 $4,083,586Dewitt 7% $6,186 $8,415 $4,562 $3,244 $22,407Dickinson County 7% $12,818 $28,968 $5,366 $4,844 $51,997Dubuque 3% $400,794 $503,934 $389,679 $324,596 $1,619,004Dyersville 7% $23,987 $29,690 $20,563 $14,700 $88,940Eldridge 7% $12,295 $12,258 $10,071 $9,574 $44,199Elk Horn 7% $3,306 $3,816 $2,786 $2,141 $12,050Emmetsburg 7% $23,542 $29,875 $19,056 $14,940 $87,414Estherville 7% $19,197 $27,900 $17,993 $15,788 $80,878Evansdale 7% $13,948 $13,865 $11,992 $11,555 $51,360Fairfield 7% $36,041 $35,533 $31,319 $23,594 $126,487Forest City 5% $10,866 $13,546 $10,765 $8,475 $43,652Fort Dodge 7% $114,146 $160,218 $127,105 $109,328 $510,797Fort Madison 7% $35,241 $42,439 $33,847 $23,967 $135,494Franklin County 3% $1,040 $1,790 $1,449 $805 $5,084Fremont County 6% $37,061 $37,125 $29,745 $21,335 $125,265Grimes 5% $14,938 $15,335 $13,169 $10,546 $53,988Grinnell 7% $73,851 $85,446 $56,051 $48,011 $263,360Guttenberg 6% $4,238 $6,906 $6,425 $1,806 $19,374Hamilton County 5% $3,104 $4,602 $2,863 $2,623 $13,192Hampton 5% $7,932 $10,566 $7,613 $5,625 $31,736Harlan 7% $4,821 $7,069 $4,270 $2,378 $18,538Ida Grove 7% $7,156 $7,500 $5,242 $7,599 $27,497Independence 7% $18,914 $25,660 $17,102 $13,105 $74,782Indianola 7% $17,506 $21,533 $13,428 $9,776 $62,243Iowa City 7% $189,559 $209,660 $194,957 $129,754 $723,929Iowa County 7% $79,947 $103,033 $76,983 $55,191 $315,154Iowa Falls 7% $22,409 $26,549 $21,744 $16,474 $87,176Jefferson 7% $6,983 $7,390 $2,357 $11,156 $27,886Johnston 7% $94,948 $89,629 $62,488 $60,302 $307,365Jones County 5% $0 $0 $0 $0 $0Keokuk 7% $70,957 $79,887 $36,528 $56,038 $243,410Keosauqua 7% $4,453 $4,810 $3,808 $2,237 $15,307Knoxville 7% $16,422 $18,509 $9,605 $6,638 $51,174

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2008

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XVI

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2007 Sept. 2007 Dec 2007 March 2008 Total

LeClaire 7% $49,129 $61,442 $36,230 $33,807 $180,608Lee County 7% $20 $198 $0 $0 $217LeMars 5% $22,474 $41,309 $29,588 $22,572 $115,943Maharishi Vedic City 5% $6,004 $6,258 $5,769 $4,489 $22,520Manchester 7% $0 $0 $0 $9,386 $9,386Maquoketa 7% $13,802 $16,793 $12,561 $10,255 $53,411Marion 7% $39,600 $43,658 $39,455 $33,338 $156,051Marshalltown 7% $72,279 $93,060 $65,118 $60,074 $290,531Mason City 7% $95,342 $97,113 $72,966 $67,857 $333,278McGregor 7% $6,213 $12,140 $7,335 $1,771 $27,459Missouri Valley 7% $29,198 $37,325 $24,818 $21,236 $112,576Monticello 5% $3,829 $3,473 $3,313 $1,714 $12,329Mount Ayr 7% $4,997 $5,449 $6,090 $2,498 $19,035Mount Vernon 7% $12,362 $14,528 $13,268 $11,113 $51,270Mt. Pleasant 7% $32,927 $37,499 $26,979 $20,635 $118,040Muscatine 7% $100,316 $108,581 $98,395 $67,766 $375,059Nevada 6% $3,368 $4,649 $888 $4,477 $13,383Newton 7% $79,484 $82,243 $45,121 $39,479 $246,327Norwalk 7% $0 $0 $0 $0 $0Oelwein 7% $0 $10,724 $7,624 $5,721 $24,069Okoboji 5% $61,534 $119,852 $19,515 $23,638 $224,538Orange City 5% $9,381 $9,900 $7,753 $6,673 $33,707Osage 7% $0 $10,031 $5,113 $6,012 $21,156Osceola 7% $67,258 $73,246 $64,038 $49,297 $253,839Oskaloosa 5% $30,733 $30,255 $23,900 $15,330 $100,218Ottumwa 7% $105,146 $84,338 $76,593 $56,337 $322,414Pella 7% $83,204 $77,636 $67,820 $48,772 $277,432Perry 7% $7,583 $9,106 $5,758 $3,435 $25,884Pleasant Hill 7% $30,681 $32,100 $23,599 $21,939 $108,320Polk County 7% $74,265 $80,711 $52,493 $49,284 $256,754Powesheik County 7% $19,160 $8,236 $11,777 $7,658 $46,831Riverside 7% $31,119 $52,753 $44,741 $43,710 $172,322Sergeant Bluff 7% $6,870 $8,094 $5,956 $5,241 $26,160Shelby County 7% $1,640 $2,831 $1,897 $914 $7,281Sheldon 5% $11,693 $14,282 $10,998 $10,523 $47,497Shenandoah 7% $9,915 $4,781 $0 $13,847 $28,543Sioux Center 1% $3,500 $4,592 $4,992 $3,904 $16,988Sioux City 7% $238,972 $268,065 $228,248 $215,975 $951,260Spencer 5% $40,147 $57,446 $33,224 $27,619 $158,435Spirit Lake 5% $30,134 $44,313 $15,666 $18,362 $108,475Storm Lake 7% $24,768 $71,629 $50,294 $57,462 $204,152Story City 7% $26,578 $30,145 $21,436 $15,197 $93,356

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2008

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT Page XVII

Quarter Quarter Quarter QuarterEnding Ending Ending Ending

Jurisdiction Tax Rate June 2007 Sept. 2007 Dec 2007 March 2008 Total

Strawberry Point 5% $607 $795 $190 $769 $2,361Stuart 5% $23,180 $28,142 $18,354 $16,031 $85,708Toledo 5% $15,224 $15,340 $14,082 $13,162 $57,808Urbandale 7% $296,446 $333,811 $280,171 $263,619 $1,174,047Wahpeton 5% $2,320 $14,834 $0 $0 $17,154Walcott 7% $26,677 $30,537 $22,261 $22,010 $101,486Walnut 7% $0 $0 $0 $11,060 $11,060Waterloo 7% $258,743 $299,884 $273,617 $277,688 $1,109,932Waverly 7% $35,767 $43,967 $39,780 $36,277 $155,791Webster City 7% $0 $0 $0 $17,187 $17,187West Bend 5% $3,617 $4,707 $3,027 $1,725 $13,076West Burlington 7% $10,004 $12,529 $10,028 $8,513 $41,074West Des Moines 7% $621,262 $684,304 $559,810 $504,220 $2,369,596West Union 6% $11,542 $9,900 $9,395 $4,548 $35,386Williamsburg 7% $24,343 $30,157 $25,015 $13,404 $92,919Windsor Heights 7% $926 $1,072 $833 $1,003 $3,834Winterset 7% $7,453 $8,652 $5,621 $2,704 $24,430Worth County 7% $26,280 $35,130 $33,459 $32,495 $127,365

$9,537,209 $10,782,574 $8,808,312 $7,899,475 $37,027,569

The tax collected represents tax payments due and collected during the current fiscal year ( with adjustments).These payments also include any tax collected in the current fiscal year but due from prior yearsplus any associated penalty and interest.

HOTEL-MOTEL TAX SUMMARYFiscal Year Ending March 31, 2008

IOWA DEPARTMENT OF REVENUE

IOWA RETAIL SALES AND USE TAX REPORT

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

NON-RESIDENT 11 $79,732 $3,987 0.00%

ADAIR GREENFIELD* 471 $21,112,203 $1,055,634 0.06%ADAIR ADAIR 222 $10,239,318 $511,971 0.03%ADAIR STUART 137 $8,542,350 $427,119 0.03%ADAIR BRIDGEWATER 53 $1,295,828 $64,788 0.00%ADAIR FONTANELLE 125 $3,774,096 $188,714 0.01%ADAIR ORIENT 63 $753,979 $37,701 0.00%ADAIR OTHER 69 $3,504,184 $175,198 0.01%ADAIR * TOTAL COUNTY * 1,140 $49,221,958 $2,461,125 0.15%

ADAMS CORNING* 549 $20,580,208 $1,029,015 0.06%ADAMS OTHER 124 $1,597,392 $79,864 0.00%ADAMS * TOTAL COUNTY * 673 $22,177,600 $1,108,879 0.07%

ALLAMAKEE WAUKON* 944 $49,366,834 $2,468,336 0.15%ALLAMAKEE LANSING 337 $11,556,232 $577,830 0.03%ALLAMAKEE POSTVILLE 390 $21,773,810 $1,088,686 0.07%ALLAMAKEE NEW ALBIN 122 $1,634,739 $81,734 0.00%ALLAMAKEE HARPERS FERRY 108 $1,367,843 $68,395 0.00%ALLAMAKEE WATERVILLE 48 $481,009 $24,054 0.00%ALLAMAKEE OTHER 121 $1,516,543 $76,665 0.00%ALLAMAKEE * TOTAL COUNTY * 2,070 $87,697,010 $4,385,700 0.27%

APPANOOSE CENTERVILLE* 1,178 $77,999,579 $3,899,995 0.24%APPANOOSE CINCINNATI 74 $598,897 $29,948 0.00%APPANOOSE MORAVIA 181 $3,098,999 $154,953 0.01%APPANOOSE MOULTON 106 $1,353,862 $67,687 0.00%APPANOOSE MYSTIC 73 $521,921 $26,098 0.00%APPANOOSE OTHER 134 $697,408 $36,361 0.00%APPANOOSE * TOTAL COUNTY * 1,746 $84,270,666 $4,215,042 0.25%

AUDUBON AUDUBON* 616 $25,784,099 $1,289,203 0.08%AUDUBON EXIRA 190 $3,768,539 $188,435 0.01%AUDUBON KIMBALLTON 62 $692,292 $34,610 0.00%AUDUBON OTHER 94 $920,770 $46,288 0.00%AUDUBON * TOTAL COUNTY * 962 $31,165,700 $1,558,536 0.09%

BENTON BELLE PLAINE 467 $17,707,325 $885,367 0.05%BENTON VINTON* 958 $50,059,212 $2,502,965 0.15%BENTON BLAIRSTOWN 205 $7,922,447 $396,117 0.02%BENTON SHELLSBURG 192 $5,537,601 $276,886 0.02%BENTON VAN HORNE 137 $3,323,401 $166,166 0.01%BENTON ATKINS 204 $7,545,408 $377,261 0.02%BENTON GARRISON 56 $648,284 $32,416 0.00%BENTON KEYSTONE 135 $5,040,284 $252,011 0.02%BENTON LUZERNE 49 $297,086 $14,859 0.00%BENTON NEWHALL 121 $3,279,468 $163,983 0.01%

Retail Sales TaxBy County and Town

Fisal Year 2008

IOWA DEPARTMENT OF REVENUE

1

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

BENTON NORWAY 111 $2,359,059 $117,957 0.01%BENTON URBANA 112 $9,919,692 $495,980 0.03%BENTON WALFORD 82 $1,264,129 $63,209 0.00%BENTON OTHER 141 $1,613,327 $82,003 0.00%BENTON * TOTAL COUNTY * 2,970 $116,516,723 $5,827,180 0.35%

BLACK HAWK WATERLOO* 6,851 $1,100,280,532 $55,014,051 3.32%BLACK HAWK CEDAR FALLS 3,813 $469,306,254 $23,465,375 1.42%BLACK HAWK EVANSDALE 394 $23,180,750 $1,159,051 0.07%BLACK HAWK ELK RUN HTS 71 $21,520,977 $1,076,053 0.07%BLACK HAWK HUDSON 323 $13,985,442 $699,273 0.04%BLACK HAWK LA PORTE CITY 374 $9,135,700 $456,791 0.03%BLACK HAWK DUNKERTON 173 $6,394,268 $319,715 0.02%BLACK HAWK JANESVILLE 92 $1,323,711 $66,191 0.00%BLACK HAWK GILBERTVILLE 85 $1,185,564 $59,281 0.00%BLACK HAWK RAYMOND 78 $1,450,952 $72,550 0.00%BLACK HAWK OTHER 146 $3,713,846 $196,801 0.01%BLACK HAWK * TOTAL COUNTY * 12,400 $1,651,477,996 $82,585,132 4.99%

BOONE BOONE* 1,820 $144,426,063 $7,221,304 0.44%BOONE MADRID 361 $10,050,219 $502,547 0.03%BOONE OGDEN 366 $7,287,018 $364,356 0.02%BOONE OTHER 213 $2,500,873 $126,754 0.01%BOONE * TOTAL COUNTY * 2,760 $164,264,173 $8,214,961 0.50%

BREMER WAVERLY* 1,255 $111,926,628 $5,596,336 0.34%BREMER SUMNER 489 $15,720,985 $786,064 0.05%BREMER TRIPOLI 278 $6,582,266 $329,073 0.02%BREMER DENVER 362 $12,962,015 $648,095 0.04%BREMER JANESVILLE 107 $4,825,542 $241,276 0.01%BREMER READLYN 138 $5,516,104 $275,818 0.02%BREMER FREDERIKA 42 $501,066 $25,059 0.00%BREMER PLAINFIELD 103 $4,409,226 $220,463 0.01%BREMER OTHER 34 $390,135 $20,058 0.00%BREMER * TOTAL COUNTY * 2,808 $162,833,967 $8,142,242 0.49%

BUCHANAN INDEPENDENCE* 1,106 $83,977,993 $4,198,873 0.25%BUCHANAN JESUP 333 $26,962,887 $1,348,157 0.08%BUCHANAN FAIRBANK 212 $9,711,301 $485,553 0.03%BUCHANAN HAZLETON 209 $4,325,678 $216,296 0.01%BUCHANAN LAMONT 85 $2,081,458 $104,070 0.01%BUCHANAN WINTHROP 192 $6,676,216 $333,823 0.02%BUCHANAN AURORA 76 $972,068 $48,602 0.00%BUCHANAN BRANDON 79 $889,164 $44,454 0.00%BUCHANAN QUASQUETON 61 $738,888 $36,948 0.00%BUCHANAN ROWLEY 66 $3,243,553 $162,180 0.01%BUCHANAN OTHER 98 $3,019,670 $152,465 0.01%BUCHANAN * TOTAL COUNTY * 2,517 $142,598,876 $7,131,421 0.43%

IOWA DEPARTMENT OF REVENUE

2

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

BUENA VISTA STORM LAKE* 1,542 $146,331,606 $7,316,524 0.44%BUENA VISTA ALTA 316 $10,605,759 $530,306 0.03%BUENA VISTA ALBERT CITY 138 $3,194,030 $159,695 0.01%BUENA VISTA MARATHON 48 $633,106 $31,659 0.00%BUENA VISTA NEWELL 107 $1,703,972 $85,201 0.01%BUENA VISTA SIOUX RAPIDS 198 $8,269,753 $413,487 0.02%BUENA VISTA REMBRANDT 63 $872,685 $43,640 0.00%BUENA VISTA LINN GROVE 71 $975,485 $48,774 0.00%BUENA VISTA OTHER 59 $446,133 $22,346 0.00%BUENA VISTA * TOTAL COUNTY * 2,542 $173,032,529 $8,651,632 0.52%

BUTLER CLARKSVILLE 258 $5,323,013 $266,150 0.02%BUTLER GREENE 284 $7,293,270 $364,660 0.02%BUTLER PARKERSBURG 366 $9,772,817 $488,645 0.03%BUTLER SHELL ROCK 194 $4,416,662 $220,827 0.01%BUTLER ALLISON* 253 $6,051,681 $302,588 0.02%BUTLER APLINGTON 180 $4,363,431 $218,170 0.01%BUTLER DUMONT 140 $4,314,799 $215,744 0.01%BUTLER NEW HARTFORD 129 $2,127,472 $106,384 0.01%BUTLER BRISTOW 57 $619,848 $30,997 0.00%BUTLER OTHER 98 $3,957,483 $200,212 0.01%BUTLER * TOTAL COUNTY * 1,959 $48,240,476 $2,414,377 0.15%

CALHOUN LAKE CITY 297 $8,627,198 $431,364 0.03%CALHOUN MANSON 304 $9,773,464 $488,680 0.03%CALHOUN ROCKWELL CITY* 404 $14,818,375 $740,908 0.04%CALHOUN LOHRVILLE 85 $1,131,383 $56,567 0.00%CALHOUN POMEROY 91 $1,625,474 $81,274 0.00%CALHOUN FARNHAMVILLE 88 $1,897,451 $94,877 0.01%CALHOUN OTHER 159 $1,725,549 $86,294 0.00%CALHOUN * TOTAL COUNTY * 1,428 $39,598,894 $1,979,964 0.12%

CARROLL CARROLL* 1,969 $198,899,947 $9,944,989 0.60%CARROLL COON RAPIDS 270 $8,791,951 $439,589 0.03%CARROLL MANNING 304 $11,584,276 $579,227 0.04%CARROLL BREDA 179 $8,424,124 $421,207 0.03%CARROLL GLIDDEN 184 $6,731,052 $336,553 0.02%CARROLL ARCADIA 111 $6,447,998 $322,397 0.02%CARROLL DEDHAM 68 $1,396,157 $69,806 0.00%CARROLL HALBUR 87 $4,621,818 $231,083 0.01%CARROLL TEMPLETON 93 $3,424,184 $171,203 0.01%CARROLL OTHER 121 $2,687,497 $146,347 0.01%CARROLL * TOTAL COUNTY * 3,386 $253,009,004 $12,662,401 0.77%

CASS ATLANTIC* 1,305 $108,491,987 $5,424,620 0.33%CASS ANITA 187 $3,902,760 $195,138 0.01%CASS GRISWOLD 244 $8,118,931 $405,956 0.02%CASS LEWIS 71 $774,253 $38,708 0.00%

IOWA DEPARTMENT OF REVENUE

3

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

CASS CUMBERLAND 76 $343,397 $17,166 0.00%CASS MARNE 42 $1,805,300 $90,249 0.01%CASS MASSENA 124 $3,140,217 $157,005 0.01%CASS WIOTA 63 $1,053,239 $52,669 0.00%CASS OTHER 47 $1,613,575 $80,683 0.00%CASS * TOTAL COUNTY * 2,159 $129,243,659 $6,462,194 0.39%

CEDAR TIPTON* 658 $41,203,000 $2,060,197 0.12%CEDAR DURANT 296 $11,856,550 $592,823 0.04%CEDAR MECHANICSVILLE 171 $2,905,872 $145,306 0.01%CEDAR WEST BRANCH 435 $14,408,342 $720,431 0.04%CEDAR CLARENCE 203 $3,932,418 $196,628 0.01%CEDAR LOWDEN 183 $6,429,770 $321,495 0.02%CEDAR STANWOOD 109 $2,989,637 $149,481 0.01%CEDAR BENNETT 69 $634,867 $31,739 0.00%CEDAR OTHER 99 $2,109,072 $105,948 0.01%CEDAR * TOTAL COUNTY * 2,223 $86,469,528 $4,324,048 0.26%

CERRO GORDO MASON CITY* 4,022 $549,145,744 $27,457,359 1.66%CERRO GORDO CLEAR LAKE 1,469 $84,616,738 $4,230,832 0.26%CERRO GORDO VENTURA 124 $4,432,711 $221,631 0.01%CERRO GORDO ROCKWELL 165 $3,327,443 $166,368 0.01%CERRO GORDO PLYMOUTH 50 $661,607 $33,081 0.00%CERRO GORDO SWALEDALE 46 $2,397,858 $119,896 0.01%CERRO GORDO THORNTON 72 $1,598,567 $79,928 0.00%CERRO GORDO OTHER 153 $4,794,651 $252,027 0.01%CERRO GORDO * TOTAL COUNTY * 6,101 $650,975,319 $32,561,122 1.97%

CHEROKEE CHEROKEE* 1,120 $65,568,190 $3,278,416 0.20%CHEROKEE MARCUS 232 $13,196,583 $659,828 0.04%CHEROKEE AURELIA 179 $6,456,512 $322,828 0.02%CHEROKEE CLEGHORN 57 $569,104 $28,449 0.00%CHEROKEE MERIDEN 44 $552,558 $27,623 0.00%CHEROKEE QUIMBY 73 $1,470,369 $73,527 0.00%CHEROKEE WASHTA 42 $1,315,521 $65,778 0.00%CHEROKEE OTHER 76 $1,317,266 $67,720 0.00%CHEROKEE * TOTAL COUNTY * 1,823 $90,446,103 $4,524,169 0.27%

CHICKASAW NEW HAMPTON* 933 $62,541,898 $3,127,104 0.19%CHICKASAW NASHUA 269 $7,361,846 $368,088 0.02%CHICKASAW FREDERICKSBURG 210 $8,383,950 $419,196 0.03%CHICKASAW LAWLER 136 $3,538,616 $176,939 0.01%CHICKASAW ALTA VISTA 71 $878,206 $43,902 0.00%CHICKASAW IONIA 165 $2,012,703 $100,650 0.01%CHICKASAW OTHER 95 $1,959,819 $135,875 0.01%CHICKASAW * TOTAL COUNTY * 1,879 $86,677,038 $4,371,754 0.26%

IOWA DEPARTMENT OF REVENUE

4

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

CLARKE OSCEOLA* 869 $53,527,119 $2,676,359 0.16%CLARKE MURRAY 86 $1,315,381 $65,771 0.00%CLARKE OTHER 90 $1,677,031 $83,913 0.00%CLARKE * TOTAL COUNTY * 1,045 $56,519,531 $2,826,043 0.17%

CLAY SPENCER* 2,243 $256,917,583 $12,845,900 0.78%CLAY EVERLY 146 $5,115,581 $255,785 0.02%CLAY PETERSON 96 $1,201,515 $60,073 0.00%CLAY DICKENS 63 $1,957,793 $97,890 0.01%CLAY GREENVILLE 43 $675,663 $33,785 0.00%CLAY ROYAL 78 $803,133 $40,155 0.00%CLAY WEBB 45 $353,452 $17,665 0.00%CLAY OTHER 116 $1,903,198 $95,231 0.00%CLAY * TOTAL COUNTY * 2,830 $268,927,918 $13,446,484 0.81%

CLAYTON ELKADER* 528 $38,262,224 $1,913,130 0.12%CLAYTON GUTTENBERG 449 $16,421,958 $821,105 0.05%CLAYTON MONONA 383 $14,859,125 $742,975 0.04%CLAYTON STRAWBERRY PT 384 $9,236,238 $461,803 0.03%CLAYTON EDGEWOOD 226 $10,701,370 $535,072 0.03%CLAYTON GARNAVILLO 219 $3,627,706 $181,363 0.01%CLAYTON MARQUETTE 76 $3,328,839 $166,441 0.01%CLAYTON MCGREGOR 302 $5,085,357 $254,281 0.02%CLAYTON LUANA 62 $853,534 $42,681 0.00%CLAYTON ST OLAF 43 $305,213 $15,262 0.00%CLAYTON VOLGA CITY 72 $1,270,151 $63,507 0.00%CLAYTON OTHER 210 $2,966,880 $148,895 0.01%CLAYTON * TOTAL COUNTY * 2,954 $106,918,595 $5,346,515 0.32%

CLINTON CLINTON* 3,009 $419,045,325 $20,952,268 1.27%CLINTON DE WITT 898 $71,248,885 $3,562,442 0.22%CLINTON CAMANCHE 333 $9,918,026 $495,908 0.03%CLINTON DELMAR 86 $1,123,790 $56,192 0.00%CLINTON GRAND MOUND 109 $2,469,770 $123,492 0.01%CLINTON LOST NATION 107 $2,728,235 $136,416 0.01%CLINTON WHEATLAND 148 $4,034,278 $201,713 0.01%CLINTON CALAMUS 65 $2,571,168 $128,561 0.01%CLINTON CHARLOTTE 64 $3,141,349 $157,066 0.01%CLINTON GOOSE LAKE 84 $1,361,776 $68,090 0.00%CLINTON LOW MOOR 70 $1,373,106 $68,655 0.00%CLINTON OTHER 168 $3,185,692 $161,891 0.01%CLINTON * TOTAL COUNTY * 5,141 $522,201,400 $26,112,694 1.58%

CRAWFORD DENISON* 1,211 $87,738,561 $4,386,966 0.27%CRAWFORD CHARTER OAK 80 $2,685,374 $134,273 0.01%CRAWFORD DOW CITY 123 $2,811,732 $140,591 0.01%CRAWFORD MANILLA 184 $1,967,296 $98,364 0.01%CRAWFORD SCHLESWIG 114 $2,804,133 $140,200 0.01%

IOWA DEPARTMENT OF REVENUE

5

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

CRAWFORD VAIL 78 $1,133,247 $56,666 0.00%CRAWFORD KIRON 71 $2,520,520 $126,028 0.01%CRAWFORD WESTSIDE 85 $1,130,710 $56,529 0.00%CRAWFORD OTHER 135 $3,817,958 $190,991 0.01%CRAWFORD * TOTAL COUNTY * 2,081 $106,609,531 $5,330,608 0.32%

DALLAS PERRY 885 $73,037,436 $3,651,906 0.22%DALLAS ADEL* 903 $41,151,175 $2,059,961 0.12%DALLAS DALLAS CENTER 274 $7,098,848 $354,939 0.02%DALLAS DEXTER 130 $4,460,427 $223,029 0.01%DALLAS REDFIELD 118 $2,713,543 $135,682 0.01%DALLAS WAUKEE 891 $99,823,410 $4,991,185 0.30%DALLAS WOODWARD 227 $3,826,813 $191,347 0.01%DALLAS BOUTON 67 $10,029,737 $501,485 0.03%DALLAS DE SOTO 118 $5,901,946 $295,097 0.02%DALLAS GRANGER 125 $7,611,599 $380,588 0.02%DALLAS LINDEN 40 $159,052 $7,954 0.00%DALLAS MINBURN 79 $960,182 $48,007 0.00%DALLAS VAN METER 137 $6,655,171 $332,760 0.02%DALLAS CLIVE 162 $17,268,982 $863,456 0.05%DALLAS URBANDALE 82 $1,052,539 $52,629 0.00%DALLAS WEST DES MOINES 1,096 $539,347,565 $26,966,277 1.63%DALLAS OTHER 130 $3,581,869 $179,101 0.01%DALLAS * TOTAL COUNTY * 5,464 $824,680,294 $41,235,403 2.49%

DAVIS BLOOMFIELD* 1,009 $41,185,346 $2,059,263 0.12%DAVIS DRAKESVILLE 74 $1,251,811 $62,597 0.00%DAVIS PULASKI 70 $1,044,122 $52,203 0.00%DAVIS OTHER 80 $1,041,230 $52,252 0.00%DAVIS * TOTAL COUNTY * 1,233 $44,522,509 $2,226,315 0.13%

DECATUR LAMONI 359 $12,200,230 $610,023 0.04%DECATUR LEON* 370 $15,916,219 $795,833 0.05%DECATUR DAVIS CITY 59 $353,090 $17,656 0.00%DECATUR DECATUR CITY 70 $1,708,665 $85,438 0.01%DECATUR GRAND RIVER 46 $395,361 $19,767 0.00%DECATUR OTHER 141 $1,816,360 $90,994 0.00%DECATUR * TOTAL COUNTY * 1,045 $32,389,925 $1,619,711 0.10%

DELAWARE MANCHESTER* 1,162 $70,264,666 $3,513,250 0.21%DELAWARE EARLVILLE 191 $2,411,723 $120,585 0.01%DELAWARE EDGEWOOD 83 $3,460,806 $173,054 0.01%DELAWARE HOPKINTON 191 $3,296,192 $164,816 0.01%DELAWARE COLESBURG 113 $2,523,804 $126,190 0.01%DELAWARE DELHI 195 $8,756,999 $437,839 0.03%DELAWARE DUNDEE 68 $1,402,858 $70,133 0.00%DELAWARE DYERSVILLE 128 $5,120,097 $256,000 0.02%DELAWARE GREELEY 47 $890,924 $44,542 0.00%

IOWA DEPARTMENT OF REVENUE

6

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

DELAWARE RYAN 93 $965,285 $48,268 0.00%DELAWARE OTHER 126 $10,800,245 $540,848 0.03%DELAWARE * TOTAL COUNTY * 2,397 $109,893,599 $5,495,525 0.33%

DES MOINES BURLINGTON* 2,946 $289,150,021 $14,457,494 0.87%DES MOINES MEDIAPOLIS 330 $15,825,942 $791,290 0.05%DES MOINES WEST BURLINGTON 822 $167,367,914 $8,368,385 0.51%DES MOINES DANVILLE 181 $2,911,613 $145,585 0.01%DES MOINES MIDDLETOWN 45 $586,412 $29,319 0.00%DES MOINES OTHER 182 $7,305,757 $367,895 0.02%DES MOINES * TOTAL COUNTY * 4,506 $483,147,659 $24,159,968 1.46%

DICKINSON MILFORD 773 $31,817,428 $1,590,870 0.10%DICKINSON SPIRIT LAKE* 1,593 $144,024,637 $7,201,219 0.44%DICKINSON ARNOLDS PARK 546 $29,563,454 $1,478,178 0.09%DICKINSON LAKE PARK 179 $6,486,578 $324,341 0.02%DICKINSON OKOBOJI 286 $39,284,090 $1,964,206 0.12%DICKINSON TERRIL 83 $1,450,601 $72,527 0.00%DICKINSON OTHER 149 $5,812,144 $296,742 0.02%DICKINSON * TOTAL COUNTY * 3,609 $258,438,932 $12,928,083 0.78%

DUBUQUE DUBUQUE* 7,700 $988,428,418 $49,421,486 2.99%DUBUQUE CASCADE 413 $23,439,213 $1,171,972 0.07%DUBUQUE DYERSVILLE 860 $63,651,284 $3,182,537 0.19%DUBUQUE EPWORTH 228 $5,252,699 $262,640 0.02%DUBUQUE FARLEY 243 $6,020,708 $301,034 0.02%DUBUQUE BERNARD 84 $622,092 $31,107 0.00%DUBUQUE DURANGO 112 $2,273,299 $113,678 0.01%DUBUQUE HOLY CROSS 106 $3,142,625 $157,127 0.01%DUBUQUE NEW VIENNA 120 $5,729,328 $286,472 0.02%DUBUQUE PEOSTA 334 $16,200,997 $810,060 0.05%DUBUQUE SHERRILL 107 $1,674,155 $83,701 0.01%DUBUQUE WORTHINGTON 114 $7,486,098 $374,313 0.02%DUBUQUE ZWINGLE 59 $980,680 $49,035 0.00%DUBUQUE OTHER 125 $7,234,148 $383,238 0.03%DUBUQUE * TOTAL COUNTY * 10,605 $1,132,135,744 $56,628,400 3.42%

EMMET ESTHERVILLE* 1,000 $69,683,170 $3,484,186 0.21%EMMET ARMSTRONG 290 $8,053,241 $402,658 0.02%EMMET RINGSTED 85 $2,251,863 $112,592 0.01%EMMET WALLINGFORD 61 $573,716 $28,693 0.00%EMMET OTHER 73 $1,028,149 $51,455 0.00%EMMET * TOTAL COUNTY * 1,509 $81,590,139 $4,079,584 0.25%

FAYETTE OELWEIN 883 $57,870,800 $2,893,547 0.17%FAYETTE FAYETTE 233 $4,414,610 $220,715 0.01%FAYETTE WEST UNION* 657 $29,147,462 $1,457,346 0.09%FAYETTE ARLINGTON 107 $1,156,198 $57,812 0.00%

IOWA DEPARTMENT OF REVENUE

7

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

FAYETTE CLERMONT 161 $4,916,679 $245,835 0.01%FAYETTE ELGIN 161 $4,164,419 $208,218 0.01%FAYETTE HAWKEYE 133 $1,210,505 $60,527 0.00%FAYETTE MAYNARD 113 $2,297,193 $114,860 0.01%FAYETTE RANDALIA 40 $428,906 $21,445 0.00%FAYETTE WADENA 49 $526,528 $26,328 0.00%FAYETTE WAUCOMA 109 $2,465,367 $123,266 0.01%FAYETTE OTHER 179 $5,376,732 $269,778 0.01%FAYETTE * TOTAL COUNTY * 2,825 $113,975,399 $5,699,677 0.34%

FLOYD CHARLES CITY* 1,384 $86,190,890 $4,309,549 0.26%FLOYD NORA SPRINGS 278 $5,395,561 $269,769 0.02%FLOYD ROCKFORD 153 $3,503,673 $175,187 0.01%FLOYD FLOYD 125 $5,645,546 $282,276 0.02%FLOYD MARBLE ROCK 81 $1,570,696 $78,537 0.00%FLOYD RUDD 129 $1,325,309 $66,266 0.00%FLOYD OTHER 117 $1,309,349 $66,203 0.00%FLOYD * TOTAL COUNTY * 2,267 $104,941,024 $5,247,787 0.32%

FRANKLIN HAMPTON* 923 $43,569,689 $2,178,495 0.13%FRANKLIN ACKLEY 74 $1,234,927 $61,753 0.00%FRANKLIN SHEFFIELD 203 $5,679,201 $283,973 0.02%FRANKLIN DOWS 51 $520,615 $26,031 0.00%FRANKLIN ALEXANDER 53 $807,157 $40,360 0.00%FRANKLIN GENEVA 45 $597,431 $29,873 0.00%FRANKLIN LATIMER 88 $4,637,022 $231,850 0.01%FRANKLIN OTHER 109 $1,235,850 $62,427 0.00%FRANKLIN * TOTAL COUNTY * 1,546 $58,281,892 $2,914,762 0.18%

FREMONT HAMBURG 237 $7,941,434 $397,075 0.02%FREMONT SIDNEY* 203 $3,986,171 $199,301 0.01%FREMONT TABOR 141 $2,566,413 $128,312 0.01%FREMONT FARRAGUT 107 $1,070,652 $53,538 0.00%FREMONT RANDOLPH 42 $145,849 $7,296 0.00%FREMONT OTHER 326 $39,277,720 $1,964,006 0.12%FREMONT * TOTAL COUNTY * 1,056 $54,988,239 $2,749,528 0.17%

GREENE JEFFERSON* 823 $45,090,610 $2,254,541 0.14%GREENE CHURDAN 99 $1,022,919 $51,156 0.00%GREENE GRAND JCT 116 $6,052,611 $302,629 0.02%GREENE SCRANTON 150 $2,377,628 $118,892 0.01%GREENE PATON 69 $2,806,154 $140,304 0.01%GREENE RIPPEY 55 $788,328 $39,415 0.00%GREENE OTHER 55 $459,287 $24,161 0.00%GREENE * TOTAL COUNTY * 1,367 $58,597,537 $2,931,098 0.18%

GRUNDY GRUNDY CENTER* 512 $27,922,104 $1,396,084 0.08%GRUNDY REINBECK 364 $13,812,122 $690,632 0.04%

IOWA DEPARTMENT OF REVENUE

8

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

GRUNDY CONRAD 254 $7,508,745 $375,459 0.02%GRUNDY DIKE 151 $7,295,569 $364,770 0.02%GRUNDY WELLSBURG 148 $2,909,984 $145,514 0.01%GRUNDY BEAMAN 67 $999,797 $49,986 0.00%GRUNDY HOLLAND 50 $2,295,682 $114,784 0.01%GRUNDY OTHER 80 $1,607,982 $80,849 0.00%GRUNDY * TOTAL COUNTY * 1,626 $64,351,985 $3,218,078 0.19%

GUTHRIE GUTHRIE CENTER* 459 $15,299,351 $764,972 0.05%GUTHRIE PANORA 417 $21,548,645 $1,077,439 0.07%GUTHRIE STUART 221 $8,280,654 $414,042 0.03%GUTHRIE ADAIR 65 $1,782,295 $89,115 0.01%GUTHRIE BAYARD 110 $2,792,874 $139,634 0.01%GUTHRIE CASEY 110 $2,153,731 $107,706 0.01%GUTHRIE BAGLEY 47 $439,658 $21,983 0.00%GUTHRIE MENLO 65 $1,180,688 $59,038 0.00%GUTHRIE YALE 79 $872,683 $43,631 0.00%GUTHRIE OTHER 74 $989,439 $49,939 0.00%GUTHRIE * TOTAL COUNTY * 1,647 $55,340,018 $2,767,499 0.17%

HAMILTON WEBSTER CITY* 1,219 $73,905,075 $3,695,273 0.22%HAMILTON JEWELL 195 $6,115,765 $305,802 0.02%HAMILTON STRATFORD 188 $4,829,562 $241,469 0.01%HAMILTON WILLIAMS 90 $3,353,385 $167,671 0.01%HAMILTON BLAIRSBURG 49 $972,188 $48,611 0.00%HAMILTON ELLSWORTH 97 $4,666,363 $233,324 0.01%HAMILTON KAMRAR 50 $453,278 $22,665 0.00%HAMILTON RANDALL 47 $904,550 $45,228 0.00%HAMILTON STANHOPE 62 $1,619,954 $80,995 0.00%HAMILTON OTHER 25 $875,059 $50,582 0.00%HAMILTON * TOTAL COUNTY * 2,022 $97,695,179 $4,891,620 0.30%

HANCOCK BRITT 447 $13,921,483 $696,081 0.04%HANCOCK GARNER* 615 $25,870,303 $1,293,522 0.08%HANCOCK KANAWHA 165 $5,137,462 $256,876 0.02%HANCOCK KLEMME 72 $1,269,529 $63,471 0.00%HANCOCK CORWITH 67 $978,229 $48,913 0.00%HANCOCK CRYSTAL LAKE 43 $551,684 $27,584 0.00%HANCOCK WODEN 55 $597,757 $29,887 0.00%HANCOCK FOREST CITY 162 $16,037,546 $801,876 0.05%HANCOCK OTHER 62 $1,854,313 $93,905 0.00%HANCOCK * TOTAL COUNTY * 1,688 $66,218,306 $3,312,115 0.20%

HARDIN IOWA FALLS 1,096 $99,505,311 $4,975,295 0.30%HARDIN ACKLEY 271 $7,009,825 $350,498 0.02%HARDIN ELDORA* 517 $22,591,431 $1,129,579 0.07%HARDIN ALDEN 200 $7,478,385 $373,937 0.02%HARDIN HUBBARD 172 $7,246,748 $362,336 0.02%

IOWA DEPARTMENT OF REVENUE

9

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

HARDIN RADCLIFFE 112 $2,255,784 $112,784 0.01%HARDIN NEW PROVIDENCE 41 $448,331 $22,414 0.00%HARDIN STEAMBOAT ROCK 77 $749,065 $37,453 0.00%HARDIN UNION 93 $4,456,612 $222,834 0.01%HARDIN OTHER 112 $2,841,087 $142,773 0.01%HARDIN * TOTAL COUNTY * 2,691 $154,582,579 $7,729,903 0.47%

HARRISON DUNLAP 233 $9,796,512 $489,837 0.03%HARRISON LOGAN* 311 $6,340,493 $317,028 0.02%HARRISON MISSOURI VALLEY 533 $31,454,375 $1,572,737 0.10%HARRISON WOODBINE 285 $8,277,171 $413,849 0.03%HARRISON MODALE 51 $709,711 $35,489 0.00%HARRISON MONDAMIN 66 $1,477,551 $73,874 0.00%HARRISON PERSIA 57 $561,151 $28,058 0.00%HARRISON PISGAH 57 $695,525 $34,775 0.00%HARRISON OTHER 87 $1,231,558 $61,642 0.00%HARRISON * TOTAL COUNTY * 1,680 $60,544,047 $3,027,289 0.18%

HENRY MT PLEASANT* 1,488 $135,052,677 $6,752,655 0.41%HENRY NEW LONDON 286 $7,467,727 $373,382 0.02%HENRY WAYLAND 235 $5,145,705 $257,282 0.02%HENRY WINFIELD 196 $4,715,702 $235,791 0.01%HENRY MT UNION 48 $938,949 $46,950 0.00%HENRY OLDS 49 $1,000,886 $50,055 0.00%HENRY SALEM 77 $1,790,880 $89,541 0.01%HENRY OTHER 113 $4,706,561 $236,258 0.02%HENRY * TOTAL COUNTY * 2,492 $160,819,087 $8,041,914 0.49%

HOWARD CRESCO* 818 $42,533,541 $2,126,664 0.13%HOWARD ELMA 203 $3,974,465 $198,711 0.01%HOWARD LIME SPRINGS 170 $1,321,671 $66,084 0.00%HOWARD RICEVILLE 93 $2,953,716 $147,677 0.01%HOWARD CHESTER 70 $950,543 $47,532 0.00%HOWARD PROTIVIN 66 $2,358,218 $117,914 0.01%HOWARD OTHER 56 $2,345,274 $118,475 0.01%HOWARD * TOTAL COUNTY * 1,476 $56,437,428 $2,823,057 0.17%

HUMBOLDT HUMBOLDT 908 $60,524,297 $3,026,227 0.18%HUMBOLDT DAKOTA CITY* 103 $2,286,201 $114,313 0.01%HUMBOLDT GILMORE CITY 61 $1,068,901 $53,443 0.00%HUMBOLDT LIVERMORE 101 $1,738,651 $86,930 0.01%HUMBOLDT OTTOSEN 51 $691,946 $34,601 0.00%HUMBOLDT RENWICK 82 $1,158,808 $57,941 0.00%HUMBOLDT OTHER 195 $4,155,129 $208,830 0.01%HUMBOLDT * TOTAL COUNTY * 1,501 $71,623,933 $3,582,285 0.22%

IDA HOLSTEIN 274 $8,649,752 $432,493 0.03%IDA IDA GROVE* 545 $27,776,348 $1,388,832 0.08%

IOWA DEPARTMENT OF REVENUE

10

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

IDA BATTLE CREEK 124 $3,143,988 $157,201 0.01%IDA ARTHUR 51 $1,255,895 $62,797 0.00%IDA GALVA 62 $999,599 $49,982 0.00%IDA OTHER 45 $311,974 $15,644 0.00%IDA * TOTAL COUNTY * 1,101 $42,137,556 $2,106,949 0.13%

IOWA MARENGO* 474 $22,006,887 $1,100,312 0.07%IOWA NORTH ENGLISH 161 $5,206,200 $260,325 0.02%IOWA WILLIAMSBURG 916 $97,746,237 $4,887,325 0.30%IOWA VICTOR 216 $6,254,681 $312,739 0.02%IOWA LADORA 73 $512,846 $25,642 0.00%IOWA MILLERSBURG 41 $261,824 $13,091 0.00%IOWA PARNELL 64 $572,847 $28,645 0.00%IOWA OTHER 675 $44,399,608 $2,221,118 0.13%IOWA * TOTAL COUNTY * 2,620 $176,961,130 $8,849,197 0.53%

JACKSON MAQUOKETA* 1,182 $73,301,950 $3,665,094 0.22%JACKSON BELLEVUE 570 $16,595,111 $829,768 0.05%JACKSON PRESTON 303 $9,212,967 $460,667 0.03%JACKSON SABULA 117 $1,940,912 $97,051 0.01%JACKSON ANDREW 49 $826,205 $41,312 0.00%JACKSON BALDWIN 60 $1,031,545 $51,574 0.00%JACKSON LA MOTTE 125 $2,219,021 $110,957 0.01%JACKSON MILES 100 $1,903,736 $95,182 0.01%JACKSON SPRAGUEVILLE 40 $569,837 $28,495 0.00%JACKSON SPRINGBROOK 44 $819,177 $40,957 0.00%JACKSON ST DONATUS 47 $1,689,408 $84,469 0.01%JACKSON OTHER 131 $1,122,142 $58,603 0.00%JACKSON * TOTAL COUNTY * 2,768 $111,232,011 $5,564,129 0.34%

JASPER NEWTON* 2,175 $273,010,760 $13,650,498 0.82%JASPER COLFAX 328 $14,415,537 $720,779 0.04%JASPER MONROE 305 $14,255,775 $712,796 0.04%JASPER BAXTER 159 $3,296,437 $164,825 0.01%JASPER KELLOGG 180 $3,285,192 $164,271 0.01%JASPER PRAIRIE CITY 219 $10,019,362 $500,977 0.03%JASPER LYNNVILLE 109 $3,431,241 $171,560 0.01%JASPER MINGO 65 $546,017 $27,299 0.00%JASPER REASNOR 69 $743,235 $37,165 0.00%JASPER SULLY 240 $14,075,016 $703,746 0.04%JASPER OTHER 117 $1,173,317 $61,403 0.00%JASPER * TOTAL COUNTY * 3,966 $338,251,889 $16,915,319 1.02%

JEFFERSON FAIRFIELD* 1,862 $122,214,665 $6,110,715 0.37%JEFFERSON BATAVIA 87 $45,304,116 $2,265,211 0.14%JEFFERSON LIBERTYVILLE 62 $879,783 $43,994 0.00%JEFFERSON LOCKRIDGE 70 $890,468 $44,535 0.00%JEFFERSON PACKWOOD 68 $456,911 $22,846 0.00%

IOWA DEPARTMENT OF REVENUE

11

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

JEFFERSON OTHER 70 $463,234 $23,830 0.00%JEFFERSON * TOTAL COUNTY * 2,219 $170,209,177 $8,511,131 0.51%

JOHNSON IOWA CITY* 5,777 $958,509,729 $47,925,614 2.90%JOHNSON CORALVILLE 2,559 $625,211,689 $31,260,076 1.89%JOHNSON LONE TREE 140 $2,689,940 $134,505 0.01%JOHNSON OXFORD 297 $5,682,574 $284,142 0.02%JOHNSON SOLON 571 $17,615,873 $880,816 0.05%JOHNSON HILLS 64 $4,479,294 $223,970 0.01%JOHNSON NORTH LIBERTY 867 $61,814,761 $3,090,759 0.19%JOHNSON SWISHER 286 $6,636,319 $331,842 0.02%JOHNSON TIFFIN 133 $3,562,268 $178,118 0.01%JOHNSON OTHER 140 $6,132,348 $312,650 0.02%JOHNSON * TOTAL COUNTY * 10,834 $1,692,334,795 $84,622,492 5.11%

JONES ANAMOSA* 833 $69,860,229 $3,493,037 0.21%JONES MONTICELLO 995 $48,036,999 $2,401,855 0.15%JONES CASCADE 56 $224,734 $11,232 0.00%JONES OLIN 124 $2,050,630 $102,533 0.01%JONES OXFORD JCT 91 $1,000,042 $50,011 0.00%JONES WYOMING 168 $3,810,530 $190,524 0.01%JONES MARTELLE 72 $1,532,134 $76,613 0.00%JONES ONSLOW 50 $618,187 $30,907 0.00%JONES OTHER 156 $4,925,812 $246,291 0.01%JONES * TOTAL COUNTY * 2,545 $132,059,297 $6,603,003 0.40%

KEOKUK KEOTA 214 $5,718,513 $285,923 0.02%KEOKUK SIGOURNEY* 482 $16,625,091 $831,257 0.05%KEOKUK DELTA 45 $554,318 $27,716 0.00%KEOKUK HEDRICK 112 $2,226,104 $111,309 0.01%KEOKUK RICHLAND 97 $1,638,925 $81,945 0.00%KEOKUK WHAT CHEER 94 $1,560,856 $78,048 0.00%KEOKUK HARPER 51 $660,692 $33,037 0.00%KEOKUK KESWICK 68 $2,190,918 $109,545 0.01%KEOKUK OLLIE 57 $447,502 $22,376 0.00%KEOKUK SOUTH ENGLISH 49 $745,699 $37,289 0.00%KEOKUK OTHER 108 $2,339,771 $116,929 0.00%KEOKUK * TOTAL COUNTY * 1,377 $34,708,389 $1,735,374 0.10%

KOSSUTH ALGONA* 1,376 $104,127,188 $5,206,412 0.31%KOSSUTH BANCROFT 217 $7,913,956 $395,694 0.02%KOSSUTH BURT 92 $3,351,142 $167,557 0.01%KOSSUTH LU VERNE 64 $1,026,382 $51,316 0.00%KOSSUTH SWEA CITY 124 $2,189,749 $109,484 0.01%KOSSUTH TITONKA 134 $3,417,680 $170,905 0.01%KOSSUTH WESLEY 104 $3,069,944 $153,508 0.01%KOSSUTH WEST BEND 52 $3,301,422 $165,068 0.01%KOSSUTH WHITTEMORE 107 $2,564,743 $128,235 0.01%

IOWA DEPARTMENT OF REVENUE

12

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

KOSSUTH FENTON 68 $800,551 $40,028 0.00%KOSSUTH LAKOTA 70 $1,320,358 $66,016 0.00%KOSSUTH LEDYARD 65 $829,222 $41,464 0.00%KOSSUTH LONE ROCK 43 $491,286 $24,563 0.00%KOSSUTH OTHER 47 $234,839 $18,212 0.00%KOSSUTH * TOTAL COUNTY * 2,563 $134,638,462 $6,738,462 0.41%

LEE FT MADISON* 1,320 $104,962,575 $5,248,151 0.32%LEE KEOKUK 1,659 $157,405,133 $7,870,342 0.48%LEE DONNELLSON 307 $11,549,688 $577,470 0.03%LEE MONTROSE 193 $2,111,247 $105,566 0.01%LEE WEST POINT 277 $6,600,032 $330,012 0.02%LEE ST PAUL 49 $3,104,330 $155,212 0.01%LEE HOUGHTON 66 $8,177,790 $408,881 0.02%LEE OTHER 330 $11,902,885 $600,060 0.04%LEE * TOTAL COUNTY * 4,201 $305,813,680 $15,295,694 0.92%

LINN CEDAR RAPIDS* 13,901 $2,576,719,329 $128,836,195 7.79%LINN MARION 2,954 $315,611,861 $15,780,676 0.95%LINN CENTER POINT 336 $16,714,687 $835,741 0.05%LINN CENTRAL CITY 331 $4,803,054 $240,160 0.01%LINN HIAWATHA 919 $91,520,634 $4,576,046 0.28%LINN LISBON 266 $7,822,899 $391,144 0.02%LINN MT VERNON 648 $34,526,251 $1,726,320 0.10%LINN COGGON 148 $2,556,430 $127,825 0.01%LINN FAIRFAX 208 $7,901,961 $395,105 0.02%LINN SPRINGVILLE 194 $6,700,367 $335,027 0.02%LINN WALKER 149 $7,526,703 $376,335 0.02%LINN ALBURNETTE 112 $2,347,393 $117,372 0.01%LINN ELY 214 $5,201,189 $260,063 0.02%LINN PALO 227 $20,349,256 $1,017,470 0.06%LINN ROBINS 170 $3,312,860 $165,650 0.01%LINN WALFORD 52 $3,185,066 $159,256 0.01%LINN OTHER 267 $5,722,140 $310,624 0.02%LINN * TOTAL COUNTY * 21,096 $3,112,522,080 $155,651,009 9.41%

LOUISA COLUMBUS JCT 372 $11,078,875 $553,951 0.03%LOUISA WAPELLO* 401 $11,293,140 $564,667 0.03%LOUISA MORNING SUN 155 $4,271,212 $213,561 0.01%LOUISA LETTS 54 $495,002 $24,749 0.00%LOUISA OAKVILLE 42 $1,118,367 $55,922 0.00%LOUISA OTHER 128 $5,306,357 $265,607 0.02%LOUISA * TOTAL COUNTY * 1,152 $33,562,953 $1,678,457 0.10%

LUCAS CHARITON* 788 $37,383,164 $1,869,175 0.11%LUCAS RUSSELL 94 $614,601 $30,729 0.00%LUCAS LUCAS 67 $1,066,662 $53,333 0.00%

IOWA DEPARTMENT OF REVENUE

13

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

LUCAS OTHER 90 $837,393 $42,030 0.00%LUCAS * TOTAL COUNTY * 1,039 $39,901,820 $1,995,267 0.12%

LYON ROCK RAPIDS* 494 $23,023,505 $1,151,173 0.07%LYON GEORGE 254 $9,656,855 $482,854 0.03%LYON DOON 177 $4,992,870 $249,634 0.02%LYON INWOOD 220 $6,792,341 $339,631 0.02%LYON LARCHWOOD 213 $9,694,163 $484,705 0.03%LYON LITTLE ROCK 72 $1,901,176 $95,059 0.01%LYON ALVORD 55 $698,709 $34,937 0.00%LYON LESTER 77 $2,575,953 $128,798 0.01%LYON OTHER 42 $1,011,317 $51,325 0.00%LYON * TOTAL COUNTY * 1,604 $60,346,889 $3,018,116 0.18%

MADISON WINTERSET* 1,039 $62,753,246 $3,137,715 0.19%MADISON EARLHAM 212 $10,399,639 $519,988 0.03%MADISON ST CHARLES 156 $2,812,974 $140,657 0.01%MADISON TRURO 93 $2,043,974 $102,200 0.01%MADISON OTHER 241 $3,502,339 $176,530 0.01%MADISON * TOTAL COUNTY * 1,741 $81,512,172 $4,077,090 0.25%

MAHASKA OSKALOOSA* 1,999 $160,600,973 $8,030,122 0.49%MAHASKA EDDYVILLE 61 $785,687 $39,286 0.00%MAHASKA NEW SHARON 338 $7,988,795 $399,439 0.02%MAHASKA BEACON 41 $427,637 $21,384 0.00%MAHASKA FREMONT 122 $1,528,321 $76,419 0.00%MAHASKA LEIGHTON 82 $1,990,303 $99,515 0.01%MAHASKA OTHER 148 $2,984,755 $149,858 0.01%MAHASKA * TOTAL COUNTY * 2,791 $176,306,471 $8,816,023 0.53%

MARION KNOXVILLE* 1,171 $98,471,298 $4,923,599 0.30%MARION PELLA 1,746 $137,850,825 $6,892,567 0.42%MARION PLEASANTVILLE 285 $5,666,445 $283,314 0.02%MARION BUSSEY 65 $814,672 $40,733 0.00%MARION MELCHER 60 $1,637,885 $81,894 0.00%MARION DALLAS 43 $315,050 $15,756 0.00%MARION OTHER 275 $6,824,671 $345,334 0.02%MARION * TOTAL COUNTY * 3,645 $251,580,846 $12,583,197 0.76%

MARSHALL MARSHALLTOWN* 3,108 $331,472,166 $16,575,766 1.00%MARSHALL STATE CENTER 226 $4,841,737 $242,095 0.01%MARSHALL ALBION 64 $1,313,711 $65,687 0.00%MARSHALL GILMAN 83 $2,876,831 $143,840 0.01%MARSHALL MELBOURNE 72 $1,131,332 $56,573 0.00%MARSHALL LAUREL 61 $710,688 $35,529 0.00%MARSHALL LE GRAND 70 $1,820,747 $91,036 0.01%MARSHALL RHODES 72 $2,149,695 $107,482 0.01%

IOWA DEPARTMENT OF REVENUE

14

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

MARSHALL OTHER 181 $3,661,302 $183,203 0.01%MARSHALL * TOTAL COUNTY * 3,937 $349,978,209 $17,501,211 1.06%

MILLS GLENWOOD* 792 $35,725,186 $1,786,264 0.11%MILLS MALVERN 192 $3,973,915 $198,694 0.01%MILLS EMERSON 104 $7,067,308 $353,359 0.02%MILLS PACIFIC JCT 80 $3,175,558 $158,777 0.01%MILLS SILVER CITY 55 $389,572 $19,483 0.00%MILLS OTHER 112 $1,582,632 $79,479 0.00%MILLS * TOTAL COUNTY * 1,335 $51,914,171 $2,596,056 0.16%

MITCHELL OSAGE* 763 $35,785,530 $1,789,271 0.11%MITCHELL ST ANSGAR 426 $12,865,828 $643,312 0.04%MITCHELL RICEVILLE 125 $2,669,306 $133,463 0.01%MITCHELL STACYVILLE 169 $4,677,182 $233,866 0.01%MITCHELL MCINTIRE 41 $2,476,020 $123,801 0.01%MITCHELL OTHER 145 $1,634,064 $81,710 0.00%MITCHELL * TOTAL COUNTY * 1,669 $60,107,930 $3,005,423 0.18%

MONONA ONAWA* 502 $25,442,999 $1,272,160 0.08%MONONA MAPLETON 275 $9,777,506 $488,870 0.03%MONONA UTE 111 $2,777,427 $138,867 0.01%MONONA WHITING 103 $1,565,677 $78,282 0.00%MONONA BLENCOE 49 $618,876 $30,944 0.00%MONONA CASTANA 67 $599,348 $29,971 0.00%MONONA MOORHEAD 85 $608,152 $30,401 0.00%MONONA SOLDIER 42 $807,719 $40,391 0.00%MONONA TURIN 41 $213,976 $10,704 0.00%MONONA OTHER 41 $3,533,012 $176,738 0.01%MONONA * TOTAL COUNTY * 1,316 $45,944,692 $2,297,328 0.14%

MONROE ALBIA* 758 $29,776,065 $1,488,825 0.09%MONROE LOVILIA 101 $1,842,375 $92,125 0.01%MONROE MELROSE 47 $762,789 $38,141 0.00%MONROE OTHER 52 $1,376,913 $68,851 0.00%MONROE * TOTAL COUNTY * 958 $33,758,142 $1,687,942 0.10%

MONTGOMERY RED OAK* 967 $68,730,261 $3,436,521 0.21%MONTGOMERY VILLISCA 239 $5,269,459 $263,479 0.02%MONTGOMERY STANTON 165 $2,809,815 $140,492 0.01%MONTGOMERY OTHER 67 $331,723 $17,070 0.00%MONTGOMERY * TOTAL COUNTY * 1,438 $77,141,258 $3,857,562 0.23%

MUSCATINE MUSCATINE* 2,801 $380,240,483 $19,012,101 1.15%MUSCATINE WEST LIBERTY 473 $16,714,155 $835,702 0.05%MUSCATINE WILTON 381 $35,108,244 $1,755,406 0.11%MUSCATINE ATALISSA 60 $1,065,501 $53,274 0.00%MUSCATINE NICHOLS 120 $2,513,831 $125,693 0.01%

IOWA DEPARTMENT OF REVENUE

15

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

MUSCATINE DURANT 41 $466,202 $23,309 0.00%MUSCATINE FRUITLAND 40 $693,509 $34,674 0.00%MUSCATINE OTHER 234 $4,932,126 $250,412 0.02%MUSCATINE * TOTAL COUNTY * 4,150 $441,734,051 $22,090,571 1.33%

OBRIEN SHELDON 924 $61,925,658 $3,096,287 0.19%OBRIEN HARTLEY 301 $15,081,478 $754,085 0.05%OBRIEN PAULLINA 261 $5,469,787 $273,491 0.02%OBRIEN PRIMGHAR* 204 $4,445,568 $222,292 0.01%OBRIEN SANBORN 273 $15,320,724 $766,057 0.05%OBRIEN SUTHERLAND 142 $5,221,517 $261,082 0.02%OBRIEN OTHER 142 $3,270,811 $164,153 0.01%OBRIEN * TOTAL COUNTY * 2,247 $110,735,543 $5,537,447 0.33%

OSCEOLA SIBLEY* 464 $20,210,066 $1,010,524 0.06%OSCEOLA ASHTON 92 $1,777,038 $88,850 0.01%OSCEOLA OCHEYEDAN 130 $6,786,919 $339,348 0.02%OSCEOLA HARRIS 53 $610,597 $30,531 0.00%OSCEOLA MELVIN 47 $4,425,980 $221,299 0.01%OSCEOLA OTHER 31 $1,439,721 $71,986 0.00%OSCEOLA * TOTAL COUNTY * 817 $35,250,321 $1,762,538 0.11%

PAGE CLARINDA* 840 $47,432,021 $2,371,618 0.14%PAGE SHENANDOAH 802 $38,446,353 $1,922,341 0.12%PAGE ESSEX 130 $2,555,899 $127,796 0.01%PAGE BRADDYVILLE 55 $921,352 $46,067 0.00%PAGE COIN 59 $265,755 $13,284 0.00%PAGE OTHER 89 $1,171,332 $59,395 0.00%PAGE * TOTAL COUNTY * 1,975 $90,792,712 $4,540,501 0.27%

PALO ALTO EMMETSBURG* 648 $35,865,865 $1,793,283 0.11%PALO ALTO GRAETTINGER 182 $21,222,393 $1,061,125 0.06%PALO ALTO RUTHVEN 136 $1,817,561 $90,865 0.01%PALO ALTO WEST BEND 198 $7,995,530 $399,785 0.02%PALO ALTO CYLINDER 41 $416,336 $20,817 0.00%PALO ALTO MALLARD 65 $1,837,727 $91,890 0.01%PALO ALTO OTHER 73 $1,291,674 $66,270 0.00%PALO ALTO * TOTAL COUNTY * 1,343 $70,447,086 $3,524,035 0.21%

PLYMOUTH LE MARS* 1,582 $129,586,368 $6,479,344 0.39%PLYMOUTH AKRON 222 $10,359,738 $517,977 0.03%PLYMOUTH KINGSLEY 282 $7,928,723 $396,447 0.02%PLYMOUTH REMSEN 397 $13,070,777 $653,552 0.04%PLYMOUTH MERRILL 155 $3,527,346 $176,359 0.01%PLYMOUTH HINTON 172 $4,565,667 $228,279 0.01%PLYMOUTH WESTFIELD 55 $718,346 $35,916 0.00%PLYMOUTH OTHER 156 $1,515,603 $78,605 0.00%PLYMOUTH * TOTAL COUNTY * 3,021 $171,272,568 $8,566,479 0.52%

IOWA DEPARTMENT OF REVENUE

16

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

POCAHONTAS FONDA 122 $1,643,842 $82,193 0.00%POCAHONTAS LAURENS 278 $9,628,028 $481,400 0.03%POCAHONTAS POCAHONTAS* 436 $17,054,499 $852,726 0.05%POCAHONTAS GILMORE CITY 49 $3,567,708 $178,389 0.01%POCAHONTAS ROLFE 144 $4,321,462 $216,070 0.01%POCAHONTAS HAVELOCK 52 $2,065,972 $103,301 0.01%POCAHONTAS PALMER 64 $2,885,070 $144,259 0.01%POCAHONTAS OTHER 76 $796,190 $39,881 0.00%POCAHONTAS * TOTAL COUNTY * 1,221 $41,962,771 $2,098,219 0.13%

POLK DES MOINES* 20,446 $3,470,691,016 $173,535,327 10.49%POLK WEST DES MOINES 5,205 $858,471,287 $42,923,704 2.59%POLK URBANDALE 3,584 $559,721,079 $27,986,180 1.69%POLK ALTOONA 1,229 $341,749,040 $17,087,507 1.03%POLK ANKENY 3,844 $562,967,614 $28,148,532 1.70%POLK WINDSOR HTS 302 $26,269,056 $1,313,470 0.08%POLK CLIVE 1,667 $356,629,267 $17,831,553 1.08%POLK GRIMES 849 $129,895,842 $6,494,830 0.39%POLK MITCHELLVILLE 172 $3,787,164 $189,365 0.01%POLK POLK CITY 332 $9,951,060 $497,566 0.03%POLK BONDURANT 407 $13,569,809 $678,512 0.04%POLK ELKHART 84 $3,876,915 $193,850 0.01%POLK PLEASANT HILL 561 $36,970,948 $1,848,578 0.11%POLK RUNNELLS 260 $4,697,177 $234,878 0.01%POLK JOHNSTON 1,345 $174,125,645 $8,706,372 0.53%POLK ALLEMAN 49 $1,254,327 $62,719 0.00%POLK OTHER 158 $16,981,414 $939,507 0.05%POLK * TOTAL COUNTY * 40,494 $6,571,608,660 $328,672,450 19.86%

POTTAWATTAMIE COUNCIL BLUFFS* 5,276 $914,475,254 $45,723,666 2.76%POTTAWATTAMIE AVOCA 280 $20,911,034 $1,045,552 0.06%POTTAWATTAMIE CARTER LAKE 249 $17,885,720 $894,281 0.05%POTTAWATTAMIE OAKLAND 263 $16,061,705 $803,069 0.05%POTTAWATTAMIE CARSON 136 $2,333,134 $116,651 0.01%POTTAWATTAMIE NEOLA 134 $4,945,256 $247,272 0.01%POTTAWATTAMIE WALNUT 215 $7,317,206 $365,853 0.02%POTTAWATTAMIE CRESCENT 169 $7,388,725 $369,433 0.02%POTTAWATTAMIE HANCOCK 55 $1,797,227 $89,861 0.01%POTTAWATTAMIE MINDEN 86 $2,216,500 $110,823 0.01%POTTAWATTAMIE TREYNOR 111 $3,540,512 $177,020 0.01%POTTAWATTAMIE UNDERWOOD 174 $8,527,013 $426,350 0.03%POTTAWATTAMIE OTHER 222 $4,648,661 $250,131 0.01%POTTAWATTAMIE * TOTAL COUNTY * 7,370 $1,012,047,947 $50,619,962 3.06%

POWESHIEK GRINNELL 1,350 $88,884,690 $4,444,254 0.27%POWESHIEK BROOKLYN 398 $25,091,773 $1,254,593 0.08%POWESHIEK MONTEZUMA* 510 $19,412,614 $970,625 0.06%POWESHIEK VICTOR 53 $1,571,119 $78,553 0.00%

IOWA DEPARTMENT OF REVENUE

17

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

POWESHIEK DEEP RIVER 94 $850,811 $42,545 0.00%POWESHIEK MALCOM 110 $1,743,209 $87,156 0.01%POWESHIEK OTHER 126 $4,233,363 $211,899 0.01%POWESHIEK * TOTAL COUNTY * 2,641 $141,787,579 $7,089,625 0.43%

RINGGOLD MOUNT AYR* 439 $30,173,229 $1,508,658 0.09%RINGGOLD DIAGONAL 93 $2,076,071 $103,799 0.01%RINGGOLD ELLSTON 47 $912,969 $45,650 0.00%RINGGOLD KELLERTON 51 $370,737 $18,542 0.00%RINGGOLD OTHER 139 $1,561,384 $78,334 0.00%RINGGOLD * TOTAL COUNTY * 769 $35,094,390 $1,754,983 0.11%

SAC SAC CITY* 481 $24,293,933 $1,214,714 0.07%SAC LAKE VIEW 265 $9,232,672 $461,640 0.03%SAC ODEBOLT 203 $7,573,902 $378,690 0.02%SAC EARLY 111 $2,673,030 $133,651 0.01%SAC SCHALLER 191 $4,299,953 $215,012 0.01%SAC WALL LAKE 173 $6,524,191 $326,201 0.02%SAC AUBURN 77 $2,153,163 $107,660 0.01%SAC LYTTON 49 $1,007,167 $50,356 0.00%SAC NEMAHA 52 $1,044,749 $52,234 0.00%SAC OTHER 87 $2,815,651 $140,783 0.01%SAC * TOTAL COUNTY * 1,689 $61,618,411 $3,080,941 0.19%

SCOTT DAVENPORT* 9,880 $1,871,246,566 $93,562,515 5.65%SCOTT BETTENDORF 3,048 $317,732,536 $15,886,659 0.96%SCOTT BUFFALO 103 $5,355,582 $267,776 0.02%SCOTT LE CLAIRE 427 $16,364,688 $818,247 0.05%SCOTT BLUE GRASS 352 $8,297,369 $414,865 0.03%SCOTT ELDRIDGE 822 $65,431,562 $3,271,576 0.20%SCOTT PRINCETON 125 $2,701,726 $135,089 0.01%SCOTT WALCOTT 293 $47,901,408 $2,395,089 0.14%SCOTT DIXON 58 $627,938 $31,394 0.00%SCOTT DONAHUE 108 $893,546 $44,680 0.00%SCOTT LONG GROVE 175 $2,840,035 $142,008 0.01%SCOTT MCCAUSLAND 63 $1,477,086 $73,853 0.00%SCOTT OTHER 167 $8,503,857 $443,738 0.03%SCOTT * TOTAL COUNTY * 15,621 $2,349,373,899 $117,487,489 7.10%

SHELBY HARLAN* 1,102 $59,389,213 $2,969,486 0.18%SHELBY ELK HORN 160 $6,539,282 $326,964 0.02%SHELBY SHELBY 71 $724,225 $36,226 0.00%SHELBY DEFIANCE 103 $2,047,332 $102,365 0.01%SHELBY EARLING 106 $1,155,691 $57,783 0.00%SHELBY IRWIN 82 $2,019,923 $100,996 0.01%SHELBY PANAMA 72 $1,412,100 $70,601 0.00%SHELBY PORTSMOUTH 58 $1,119,782 $55,988 0.00%

IOWA DEPARTMENT OF REVENUE

18

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

SHELBY OTHER 99 $1,812,443 $90,619 0.00%SHELBY * TOTAL COUNTY * 1,853 $76,219,991 $3,811,028 0.23%

SIOUX HAWARDEN 472 $24,013,237 $1,200,673 0.07%SIOUX ALTON 227 $7,023,211 $351,162 0.02%SIOUX HULL 422 $13,212,120 $660,602 0.04%SIOUX ORANGE CITY* 888 $86,681,352 $4,334,083 0.26%SIOUX ROCK VALLEY 719 $39,645,914 $1,982,304 0.12%SIOUX SIOUX CENTER 1,125 $110,402,041 $5,520,132 0.33%SIOUX BOYDEN 170 $3,592,121 $179,619 0.01%SIOUX HOSPERS 147 $5,808,969 $290,441 0.02%SIOUX IRETON 142 $8,511,146 $425,565 0.03%SIOUX GRANVILLE 94 $2,341,146 $117,056 0.01%SIOUX MAURICE 94 $1,900,918 $95,051 0.01%SIOUX SHELDON 70 $2,470,501 $123,527 0.01%SIOUX OTHER 102 $2,661,821 $136,336 0.01%SIOUX * TOTAL COUNTY * 4,672 $308,264,497 $15,416,551 0.93%

STORY AMES 4,611 $721,929,548 $36,096,568 2.18%STORY NEVADA* 926 $51,177,233 $2,558,870 0.15%STORY STORY CITY 626 $35,088,856 $1,754,480 0.11%STORY CAMBRIDGE 95 $1,401,570 $70,081 0.00%STORY COLO 155 $4,140,094 $207,003 0.01%STORY MAXWELL 118 $1,724,666 $86,241 0.01%STORY ROLAND 123 $2,614,501 $130,725 0.01%STORY SLATER 141 $7,350,277 $367,513 0.02%STORY ZEARING 101 $1,706,908 $85,336 0.01%STORY COLLINS 65 $542,972 $27,153 0.00%STORY GILBERT 133 $3,558,279 $177,920 0.01%STORY HUXLEY 283 $9,712,371 $485,604 0.03%STORY KELLEY 57 $431,105 $21,555 0.00%STORY MCCALLSBURG 41 $912,163 $45,609 0.00%STORY OTHER 65 $8,400,000 $425,578 0.03%STORY * TOTAL COUNTY * 7,540 $850,690,543 $42,540,236 2.57%

TAMA TAMA 450 $34,527,703 $1,726,395 0.10%TAMA DYSART 278 $7,645,510 $382,299 0.02%TAMA TOLEDO* 439 $36,830,446 $1,841,526 0.11%TAMA TRAER 321 $9,163,862 $458,208 0.03%TAMA GARWIN 105 $1,237,516 $61,873 0.00%TAMA GLADBROOK 191 $11,177,237 $558,875 0.03%TAMA CHELSEA 90 $918,930 $45,961 0.00%TAMA CLUTIER 75 $573,071 $28,649 0.00%TAMA ELBERON 54 $651,330 $32,561 0.00%TAMA MONTOUR 51 $1,272,802 $63,644 0.00%TAMA OTHER 124 $2,120,345 $108,788 0.00%TAMA * TOTAL COUNTY * 2,178 $106,118,752 $5,308,779 0.32%

IOWA DEPARTMENT OF REVENUE

19

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

TAYLOR BEDFORD* 410 $10,649,186 $532,462 0.03%TAYLOR LENOX 281 $9,139,264 $456,959 0.03%TAYLOR CLEARFIELD 65 $652,213 $32,613 0.00%TAYLOR NEW MARKET 62 $609,705 $30,492 0.00%TAYLOR GRAVITY 45 $118,777 $5,936 0.00%TAYLOR OTHER 70 $1,022,655 $51,152 0.00%TAYLOR * TOTAL COUNTY * 933 $22,191,800 $1,109,614 0.07%

UNION CRESTON* 1,239 $109,862,521 $5,493,150 0.33%UNION AFTON 187 $6,154,775 $307,744 0.02%UNION LORIMOR 77 $468,273 $23,412 0.00%UNION OTHER 87 $1,326,347 $66,661 0.00%UNION * TOTAL COUNTY * 1,590 $117,811,916 $5,890,967 0.36%

VAN BUREN KEOSAUQUA* 412 $9,320,876 $466,061 0.03%VAN BUREN BONAPARTE 104 $2,033,218 $101,662 0.01%VAN BUREN FARMINGTON 124 $2,148,874 $107,441 0.01%VAN BUREN MILTON 80 $872,132 $43,605 0.00%VAN BUREN BIRMINGHAM 100 $1,518,119 $75,916 0.00%VAN BUREN CANTRIL 83 $4,260,878 $213,046 0.01%VAN BUREN STOCKPORT 78 $3,087,491 $154,376 0.01%VAN BUREN OTHER 172 $3,292,148 $164,821 0.01%VAN BUREN * TOTAL COUNTY * 1,153 $26,533,736 $1,326,928 0.08%

WAPELLO OTTUMWA* 3,016 $342,258,678 $17,113,006 1.03%WAPELLO ELDON 172 $3,080,548 $154,033 0.01%WAPELLO EDDYVILLE 111 $5,869,843 $293,498 0.02%WAPELLO AGENCY 98 $1,975,767 $98,794 0.01%WAPELLO BLAKESBURG 90 $520,314 $26,025 0.00%WAPELLO OTHER 90 $4,825,999 $244,071 0.01%WAPELLO * TOTAL COUNTY * 3,577 $358,531,149 $17,929,427 1.08%

WARREN INDIANOLA* 1,986 $154,084,136 $7,704,255 0.47%WARREN CARLISLE 394 $16,803,685 $840,202 0.05%WARREN NORWALK 642 $31,790,002 $1,589,533 0.10%WARREN MILO 145 $3,206,985 $160,348 0.01%WARREN ACKWORTH 43 $221,382 $11,071 0.00%WARREN CUMMING 146 $4,163,599 $208,182 0.01%WARREN HARTFORD 49 $1,049,696 $52,483 0.00%WARREN LACONA 74 $2,028,851 $101,445 0.01%WARREN NEW VIRGINIA 150 $3,344,550 $167,237 0.01%WARREN ST MARYS 41 $535,493 $26,779 0.00%WARREN OTHER 197 $4,822,447 $241,688 0.01%WARREN * TOTAL COUNTY * 3,867 $222,050,826 $11,103,223 0.67%

WASHINGTON WASHINGTON* 1,323 $76,118,873 $3,805,979 0.23%WASHINGTON KALONA 778 $33,125,497 $1,656,250 0.10%WASHINGTON BRIGHTON 134 $2,091,377 $104,574 0.01%

IOWA DEPARTMENT OF REVENUE

20

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

WASHINGTON RIVERSIDE 246 $20,220,638 $1,011,033 0.06%WASHINGTON WELLMAN 323 $9,494,271 $474,710 0.03%WASHINGTON AINSWORTH 148 $4,554,348 $227,720 0.01%WASHINGTON CRAWFORDSVILLE 83 $612,611 $30,628 0.00%WASHINGTON OTHER 99 $1,722,462 $86,839 0.00%WASHINGTON * TOTAL COUNTY * 3,134 $147,940,077 $7,397,733 0.45%

WAYNE CORYDON* 353 $11,656,788 $582,856 0.04%WAYNE SEYMOUR 122 $1,721,164 $86,072 0.01%WAYNE ALLERTON 81 $1,276,764 $63,839 0.00%WAYNE HUMESTON 157 $3,804,173 $190,211 0.01%WAYNE LINEVILLE 47 $1,150,753 $57,545 0.00%WAYNE OTHER 97 $4,030,348 $201,513 0.01%WAYNE * TOTAL COUNTY * 857 $23,639,990 $1,182,036 0.07%

WEBSTER FT DODGE* 3,717 $454,324,307 $22,716,251 1.37%WEBSTER GOWRIE 225 $6,529,081 $326,462 0.02%WEBSTER DAYTON 143 $2,641,214 $132,066 0.01%WEBSTER LEHIGH 79 $1,780,335 $89,014 0.01%WEBSTER OTHO 55 $652,249 $32,614 0.00%WEBSTER BADGER 66 $1,170,671 $58,548 0.00%WEBSTER CALLENDER 65 $895,060 $44,751 0.00%WEBSTER CLARE 57 $437,838 $21,888 0.00%WEBSTER DUNCOMBE 66 $1,157,900 $57,892 0.00%WEBSTER HARCOURT 73 $3,231,010 $161,549 0.01%WEBSTER OTHER 204 $9,599,999 $486,691 0.03%WEBSTER * TOTAL COUNTY * 4,750 $482,419,664 $24,127,726 1.46%

WINNEBAGO FOREST CITY* 630 $28,827,560 $1,441,375 0.09%WINNEBAGO BUFFALO CENTER 256 $6,192,178 $309,598 0.02%WINNEBAGO LAKE MILLS 410 $22,268,458 $1,113,432 0.07%WINNEBAGO THOMPSON 101 $8,385,381 $419,270 0.03%WINNEBAGO LELAND 68 $1,532,369 $76,621 0.00%WINNEBAGO RAKE 60 $848,222 $42,418 0.00%WINNEBAGO OTHER 72 $993,868 $50,353 0.00%WINNEBAGO * TOTAL COUNTY * 1,597 $69,048,036 $3,453,067 0.21%

WINNESHIEK DECORAH* 1,908 $159,136,559 $7,956,833 0.48%WINNESHIEK CALMAR 201 $9,626,553 $481,345 0.03%WINNESHIEK OSSIAN 240 $7,439,646 $372,002 0.02%WINNESHIEK CASTALIA 43 $258,313 $12,914 0.00%WINNESHIEK FT. ATKINSON 157 $3,370,876 $168,543 0.01%WINNESHIEK RIDGEWAY 138 $4,913,861 $245,694 0.01%WINNESHIEK SPILLVILLE 76 $1,723,300 $86,162 0.01%WINNESHIEK OTHER 154 $4,740,084 $237,607 0.01%WINNESHIEK * TOTAL COUNTY * 2,917 $191,209,192 $9,561,100 0.58%

IOWA DEPARTMENT OF REVENUE

21

IOWA RETAIL SALES AND USE TAX REPORT

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

Retail Sales TaxBy County and Town

Fisal Year 2008

WOODBURY SIOUX CITY* 8,273 $1,318,964,916 $65,948,269 3.99%WOODBURY MOVILLE 243 $7,334,825 $366,737 0.02%WOODBURY ANTHON 165 $2,966,047 $148,304 0.01%WOODBURY CORRECTIONVILLE 184 $5,792,379 $289,612 0.02%WOODBURY DANBURY 98 $2,240,136 $112,012 0.01%WOODBURY SERGEANT BLUFF 441 $28,766,986 $1,438,352 0.09%WOODBURY SLOAN 138 $2,965,923 $148,292 0.01%WOODBURY HORNICK 89 $1,353,924 $67,693 0.00%WOODBURY LAWTON 141 $7,814,840 $390,744 0.02%WOODBURY PIERSON 69 $1,966,081 $98,306 0.01%WOODBURY SALIX 86 $3,416,040 $170,805 0.01%WOODBURY SMITHLAND 44 $637,189 $31,863 0.00%WOODBURY BRONSON 49 $531,823 $26,594 0.00%WOODBURY OTHER 146 $4,768,387 $285,875 0.02%WOODBURY * TOTAL COUNTY * 10,166 $1,389,519,496 $69,523,458 4.20%

WORTH MANLY 182 $5,061,449 $253,086 0.02%WORTH NORTHWOOD* 438 $19,352,789 $967,635 0.06%WORTH FERTILE 72 $1,150,401 $57,518 0.00%WORTH GRAFTON 72 $1,387,566 $69,389 0.00%WORTH HANLONTOWN 65 $551,717 $27,588 0.00%WORTH JOICE 53 $303,904 $15,197 0.00%WORTH KENSETT 84 $658,119 $32,908 0.00%WORTH OTHER 26 $239,175 $11,985 0.00%WORTH * TOTAL COUNTY * 992 $28,705,120 $1,435,306 0.09%

WRIGHT CLARION* 525 $28,171,083 $1,408,537 0.09%WRIGHT EAGLE GROVE 463 $25,769,887 $1,288,493 0.08%WRIGHT BELMOND 553 $23,857,666 $1,192,861 0.07%WRIGHT DOWS 111 $2,908,261 $145,413 0.01%WRIGHT GOLDFIELD 153 $9,119,656 $455,983 0.03%WRIGHT ROWAN 48 $890,814 $44,540 0.00%WRIGHT WOOLSTOCK 52 $1,709,024 $85,459 0.01%WRIGHT OTHER 51 $1,022,630 $52,733 0.00%WRIGHT * TOTAL COUNTY * 1,956 $93,449,021 $4,674,019 0.28%

* LATE FILERS * 11,170 $651,661,682 $32,583,582 1.97%

** GRAND TOTAL ** 350,035 $33,089,024,825 $1,654,864,262 100.00%

IOWA DEPARTMENT OF REVENUE

22

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns 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. 11 $3,987NON-RESIDENT * TOTAL * 11 $3,987

ADAIR COUNTY TOTAL UTIL/TRANS 58 $230,374ADAIR COUNTY TOTAL BLDG. MTL. 37 $304,286ADAIR COUNTY TOTAL GEN. MDSE. 37 $365,788ADAIR COUNTY TOTAL FOOD 28 $170,949ADAIR COUNTY TOTAL MOTOR VEH. 66 $137,705ADAIR COUNTY TOTAL APPAREL 0 $0ADAIR COUNTY TOTAL HOME FURN. 0 $0ADAIR COUNTY TOTAL EAT DRINK 96 $380,920ADAIR COUNTY TOTAL SPECIALTY 223 $124,500ADAIR COUNTY TOTAL SERVICES 333 $338,294ADAIR COUNTY TOTAL WHOLESALE 50 $185,516ADAIR COUNTY TOTAL MISC. 212 $222,793ADAIR COUNTY TOTAL * TOTAL * 1,140 $2,461,125

ADAMS COUNTY TOTAL UTIL/TRANS 28 $197,481ADAMS COUNTY TOTAL BLDG. MTL. 0 $0ADAMS COUNTY TOTAL GEN. MDSE. 0 $0ADAMS COUNTY TOTAL FOOD 0 $0ADAMS COUNTY TOTAL MOTOR VEH. 40 $76,251ADAMS COUNTY TOTAL APPAREL 0 $0ADAMS COUNTY TOTAL HOME FURN. 0 $0ADAMS COUNTY TOTAL EAT DRINK 49 $94,396ADAMS COUNTY TOTAL SPECIALTY 99 $34,096ADAMS COUNTY TOTAL SERVICES 231 $154,367ADAMS COUNTY TOTAL WHOLESALE 61 $63,055ADAMS COUNTY TOTAL MISC. 165 $489,233ADAMS COUNTY TOTAL * TOTAL * 673 $1,108,879

ALLAMAKEE WAUKON* UTIL/TRANS 29 $105,961ALLAMAKEE WAUKON* BLDG. MTL. 32 $263,004ALLAMAKEE WAUKON* GEN. MDSE. 0 $0ALLAMAKEE WAUKON* FOOD 0 $0ALLAMAKEE WAUKON* MOTOR VEH. 48 $343,080ALLAMAKEE WAUKON* APPAREL 0 $0

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

IOWA DEPARTMENT OF REVENUE

23

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

ALLAMAKEE WAUKON* HOME FURN. 0 $0ALLAMAKEE WAUKON* EAT DRINK 85 $214,962ALLAMAKEE WAUKON* SPECIALTY 141 $127,291ALLAMAKEE WAUKON* SERVICES 375 $539,539ALLAMAKEE WAUKON* WHOLESALE 52 $181,417ALLAMAKEE WAUKON* MISC. 182 $693,082ALLAMAKEE WAUKON* * TOTAL * 944 $2,468,336ALLAMAKEE OTHER UTIL/TRANS 66 $203,615ALLAMAKEE OTHER BLDG. MTL. 33 $110,129ALLAMAKEE OTHER GEN. MDSE. 41 $256,329ALLAMAKEE OTHER FOOD 32 $55,601ALLAMAKEE OTHER MOTOR VEH. 63 $540,373ALLAMAKEE OTHER APPAREL 0 $0ALLAMAKEE OTHER HOME FURN. 0 $0ALLAMAKEE OTHER EAT DRINK 98 $209,531ALLAMAKEE OTHER SPECIALTY 172 $65,811ALLAMAKEE OTHER SERVICES 395 $229,001ALLAMAKEE OTHER WHOLESALE 71 $42,739ALLAMAKEE OTHER MISC. 155 $204,235ALLAMAKEE OTHER * TOTAL * 1,126 $1,917,364ALLAMAKEE COUNTY TOTAL UTIL/TRANS 95 $309,576ALLAMAKEE COUNTY TOTAL BLDG. MTL. 65 $373,133ALLAMAKEE COUNTY TOTAL GEN. MDSE. 41 $256,329ALLAMAKEE COUNTY TOTAL FOOD 32 $55,601ALLAMAKEE COUNTY TOTAL MOTOR VEH. 111 $883,453ALLAMAKEE COUNTY TOTAL APPAREL 0 $0ALLAMAKEE COUNTY TOTAL HOME FURN. 0 $0ALLAMAKEE COUNTY TOTAL EAT DRINK 183 $424,493ALLAMAKEE COUNTY TOTAL SPECIALTY 313 $193,102ALLAMAKEE COUNTY TOTAL SERVICES 770 $768,540ALLAMAKEE COUNTY TOTAL WHOLESALE 123 $224,156ALLAMAKEE COUNTY TOTAL MISC. 337 $897,317ALLAMAKEE COUNTY TOTAL * TOTAL * 2,070 $4,385,700

APPANOOSE CENTERVILLE* UTIL/TRANS 52 $507,382APPANOOSE CENTERVILLE* BLDG. MTL. 22 $304,321APPANOOSE CENTERVILLE* GEN. MDSE. 29 $978,906APPANOOSE CENTERVILLE* FOOD 34 $473,343APPANOOSE CENTERVILLE* MOTOR VEH. 83 $380,454APPANOOSE CENTERVILLE* APPAREL 29 $70,011APPANOOSE CENTERVILLE* HOME FURN. 40 $85,303APPANOOSE CENTERVILLE* EAT DRINK 91 $381,232APPANOOSE CENTERVILLE* SPECIALTY 175 $137,996APPANOOSE CENTERVILLE* SERVICES 445 $371,289APPANOOSE CENTERVILLE* WHOLESALE 50 $86,256APPANOOSE CENTERVILLE* MISC. 128 $123,502APPANOOSE CENTERVILLE* * TOTAL * 1,178 $3,899,995APPANOOSE OTHER UTIL/TRANS 34 $31,445

IOWA DEPARTMENT OF REVENUE

24

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

APPANOOSE OTHER BLDG. MTL. 0 $0APPANOOSE OTHER GEN. MDSE. 0 $0APPANOOSE OTHER FOOD 23 $32,270APPANOOSE OTHER MOTOR VEH. 45 $48,845APPANOOSE OTHER APPAREL 0 $0APPANOOSE OTHER HOME FURN. 0 $0APPANOOSE OTHER EAT DRINK 39 $36,716APPANOOSE OTHER SPECIALTY 100 $35,903APPANOOSE OTHER SERVICES 230 $70,554APPANOOSE OTHER WHOLESALE 0 $0APPANOOSE OTHER MISC. 97 $59,314APPANOOSE OTHER * TOTAL * 568 $315,047APPANOOSE COUNTY TOTAL UTIL/TRANS 86 $538,827APPANOOSE COUNTY TOTAL BLDG. MTL. 22 $304,321APPANOOSE COUNTY TOTAL GEN. MDSE. 29 $978,906APPANOOSE COUNTY TOTAL FOOD 57 $505,613APPANOOSE COUNTY TOTAL MOTOR VEH. 128 $429,299APPANOOSE COUNTY TOTAL APPAREL 29 $70,011APPANOOSE COUNTY TOTAL HOME FURN. 40 $85,303APPANOOSE COUNTY TOTAL EAT DRINK 130 $417,948APPANOOSE COUNTY TOTAL SPECIALTY 275 $173,899APPANOOSE COUNTY TOTAL SERVICES 675 $441,843APPANOOSE COUNTY TOTAL WHOLESALE 50 $86,256APPANOOSE COUNTY TOTAL MISC. 225 $182,816APPANOOSE COUNTY TOTAL * TOTAL * 1,746 $4,215,042

AUDUBON AUDUBON* UTIL/TRANS 29 $97,350AUDUBON AUDUBON* BLDG. MTL. 0 $0AUDUBON AUDUBON* GEN. MDSE. 0 $0AUDUBON AUDUBON* FOOD 20 $103,461AUDUBON AUDUBON* MOTOR VEH. 22 $65,241AUDUBON AUDUBON* APPAREL 0 $0AUDUBON AUDUBON* HOME FURN. 0 $0AUDUBON AUDUBON* EAT DRINK 39 $71,152AUDUBON AUDUBON* SPECIALTY 99 $38,785AUDUBON AUDUBON* SERVICES 204 $241,176AUDUBON AUDUBON* WHOLESALE 45 $122,508AUDUBON AUDUBON* MISC. 158 $549,530AUDUBON AUDUBON* * TOTAL * 616 $1,289,203AUDUBON OTHER UTIL/TRANS 28 $29,230AUDUBON 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 33 $39,719AUDUBON OTHER SPECIALTY 88 $12,492

IOWA DEPARTMENT OF REVENUE

25

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

AUDUBON OTHER SERVICES 113 $81,724AUDUBON OTHER WHOLESALE 22 $23,281AUDUBON OTHER MISC. 62 $82,887AUDUBON OTHER * TOTAL * 346 $269,333AUDUBON COUNTY TOTAL UTIL/TRANS 57 $126,580AUDUBON COUNTY TOTAL BLDG. MTL. 0 $0AUDUBON COUNTY TOTAL GEN. MDSE. 0 $0AUDUBON COUNTY TOTAL FOOD 20 $103,461AUDUBON COUNTY TOTAL MOTOR VEH. 22 $65,241AUDUBON COUNTY TOTAL APPAREL 0 $0AUDUBON COUNTY TOTAL HOME FURN. 0 $0AUDUBON COUNTY TOTAL EAT DRINK 72 $110,871AUDUBON COUNTY TOTAL SPECIALTY 187 $51,277AUDUBON COUNTY TOTAL SERVICES 317 $322,900AUDUBON COUNTY TOTAL WHOLESALE 67 $145,789AUDUBON COUNTY TOTAL MISC. 220 $632,417AUDUBON COUNTY TOTAL * TOTAL * 962 $1,558,536

BENTON BELLE PLAINE UTIL/TRANS 21 $136,355BENTON BELLE PLAINE BLDG. MTL. 0 $0BENTON BELLE PLAINE GEN. MDSE. 0 $0BENTON BELLE PLAINE FOOD 0 $0BENTON BELLE PLAINE MOTOR VEH. 31 $131,948BENTON BELLE PLAINE APPAREL 0 $0BENTON BELLE PLAINE HOME FURN. 0 $0BENTON BELLE PLAINE EAT DRINK 37 $75,456BENTON BELLE PLAINE SPECIALTY 78 $34,912BENTON BELLE PLAINE SERVICES 158 $135,975BENTON BELLE PLAINE WHOLESALE 20 $18,885BENTON BELLE PLAINE MISC. 122 $351,836BENTON BELLE PLAINE * TOTAL * 467 $885,367BENTON VINTON* UTIL/TRANS 52 $431,663BENTON VINTON* BLDG. MTL. 22 $79,873BENTON VINTON* GEN. MDSE. 27 $503,861BENTON VINTON* FOOD 0 $0BENTON VINTON* MOTOR VEH. 53 $193,857BENTON VINTON* APPAREL 0 $0BENTON VINTON* HOME FURN. 0 $0BENTON VINTON* EAT DRINK 63 $266,429BENTON VINTON* SPECIALTY 157 $89,413BENTON VINTON* SERVICES 356 $283,688BENTON VINTON* WHOLESALE 31 $125,486BENTON VINTON* MISC. 197 $528,695BENTON VINTON* * TOTAL * 958 $2,502,965BENTON OTHER UTIL/TRANS 121 $503,774BENTON OTHER BLDG. MTL. 33 $318,419BENTON OTHER GEN. MDSE. 0 $0BENTON OTHER FOOD 22 $66,623

IOWA DEPARTMENT OF REVENUE

26

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BENTON OTHER MOTOR VEH. 97 $279,064BENTON OTHER APPAREL 0 $0BENTON OTHER HOME FURN. 0 $0BENTON OTHER EAT DRINK 91 $123,629BENTON OTHER SPECIALTY 247 $97,361BENTON OTHER SERVICES 540 $311,926BENTON OTHER WHOLESALE 83 $268,374BENTON OTHER MISC. 311 $469,678BENTON OTHER * TOTAL * 1,545 $2,438,848BENTON COUNTY TOTAL UTIL/TRANS 194 $1,071,792BENTON COUNTY TOTAL BLDG. MTL. 55 $398,292BENTON COUNTY TOTAL GEN. MDSE. 27 $503,861BENTON COUNTY TOTAL FOOD 22 $66,623BENTON COUNTY TOTAL MOTOR VEH. 181 $604,869BENTON COUNTY TOTAL APPAREL 0 $0BENTON COUNTY TOTAL HOME FURN. 0 $0BENTON COUNTY TOTAL EAT DRINK 191 $465,514BENTON COUNTY TOTAL SPECIALTY 482 $221,686BENTON COUNTY TOTAL SERVICES 1,054 $731,589BENTON COUNTY TOTAL WHOLESALE 134 $412,745BENTON COUNTY TOTAL MISC. 630 $1,350,209BENTON COUNTY TOTAL * TOTAL * 2,970 $5,827,180

BLACK HAWK WATERLOO* UTIL/TRANS 170 $7,009,756BLACK HAWK WATERLOO* BLDG. MTL. 129 $7,078,187BLACK HAWK WATERLOO* GEN. MDSE. 111 $9,257,113BLACK HAWK WATERLOO* FOOD 165 $1,837,177BLACK HAWK WATERLOO* MOTOR VEH. 342 $2,309,673BLACK HAWK WATERLOO* APPAREL 160 $1,479,686BLACK HAWK WATERLOO* HOME FURN. 183 $3,281,063BLACK HAWK WATERLOO* EAT DRINK 759 $4,844,808BLACK HAWK WATERLOO* SPECIALTY 1,262 $4,009,409BLACK HAWK WATERLOO* SERVICES 2,293 $7,647,566BLACK HAWK WATERLOO* WHOLESALE 345 $3,296,587BLACK HAWK WATERLOO* MISC. 932 $2,963,026BLACK HAWK WATERLOO* * TOTAL * 6,851 $55,014,051BLACK HAWK CEDAR FALLS UTIL/TRANS 71 $1,641,764BLACK HAWK CEDAR FALLS BLDG. MTL. 60 $1,349,842BLACK HAWK CEDAR FALLS GEN. MDSE. 41 $4,962,676BLACK HAWK CEDAR FALLS FOOD 77 $992,875BLACK HAWK CEDAR FALLS MOTOR VEH. 145 $1,385,765BLACK HAWK CEDAR FALLS APPAREL 131 $663,883BLACK HAWK CEDAR FALLS HOME FURN. 126 $551,355BLACK HAWK CEDAR FALLS EAT DRINK 384 $3,272,100BLACK HAWK CEDAR FALLS SPECIALTY 778 $1,881,486BLACK HAWK CEDAR FALLS SERVICES 1,395 $2,977,870BLACK HAWK CEDAR FALLS WHOLESALE 191 $2,286,295BLACK HAWK CEDAR FALLS MISC. 414 $1,499,464

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BLACK HAWK CEDAR FALLS * TOTAL * 3,813 $23,465,375BLACK HAWK EVANSDALE UTIL/TRANS 0 $0BLACK HAWK EVANSDALE BLDG. MTL. 0 $0BLACK HAWK EVANSDALE GEN. MDSE. 28 $212,780BLACK HAWK EVANSDALE FOOD 0 $0BLACK HAWK EVANSDALE MOTOR VEH. 28 $241,127BLACK HAWK EVANSDALE APPAREL 0 $0BLACK HAWK EVANSDALE HOME FURN. 0 $0BLACK HAWK EVANSDALE EAT DRINK 47 $267,844BLACK HAWK EVANSDALE SPECIALTY 60 $27,802BLACK HAWK EVANSDALE SERVICES 161 $162,959BLACK HAWK EVANSDALE WHOLESALE 0 $0BLACK HAWK EVANSDALE MISC. 70 $246,539BLACK HAWK EVANSDALE * TOTAL * 394 $1,159,051BLACK HAWK OTHER UTIL/TRANS 94 $194,098BLACK HAWK OTHER BLDG. MTL. 0 $0BLACK HAWK OTHER GEN. MDSE. 28 $171,201BLACK HAWK OTHER FOOD 22 $116,378BLACK HAWK OTHER MOTOR VEH. 69 $223,682BLACK HAWK OTHER APPAREL 0 $0BLACK HAWK OTHER HOME FURN. 30 $42,402BLACK HAWK OTHER EAT DRINK 86 $175,056BLACK HAWK OTHER SPECIALTY 238 $108,916BLACK HAWK OTHER SERVICES 466 $923,074BLACK HAWK OTHER WHOLESALE 80 $158,412BLACK HAWK OTHER MISC. 229 $833,436BLACK HAWK OTHER * TOTAL * 1,342 $2,946,655BLACK HAWK COUNTY TOTAL UTIL/TRANS 335 $8,845,618BLACK HAWK COUNTY TOTAL BLDG. MTL. 189 $8,428,029BLACK HAWK COUNTY TOTAL GEN. MDSE. 208 $14,603,770BLACK HAWK COUNTY TOTAL FOOD 264 $2,946,430BLACK HAWK COUNTY TOTAL MOTOR VEH. 584 $4,160,247BLACK HAWK COUNTY TOTAL APPAREL 291 $2,143,569BLACK HAWK COUNTY TOTAL HOME FURN. 339 $3,874,820BLACK HAWK COUNTY TOTAL EAT DRINK 1,276 $8,559,808BLACK HAWK COUNTY TOTAL SPECIALTY 2,338 $6,027,613BLACK HAWK COUNTY TOTAL SERVICES 4,315 $11,711,469BLACK HAWK COUNTY TOTAL WHOLESALE 616 $5,741,294BLACK HAWK COUNTY TOTAL MISC. 1,645 $5,542,465BLACK HAWK COUNTY TOTAL * TOTAL * 12,400 $82,585,132

BOONE BOONE* UTIL/TRANS 72 $506,194BOONE BOONE* BLDG. MTL. 42 $331,792BOONE BOONE* GEN. MDSE. 29 $1,359,146BOONE BOONE* FOOD 28 $591,271BOONE BOONE* MOTOR VEH. 82 $698,812BOONE BOONE* APPAREL 37 $108,944BOONE BOONE* HOME FURN. 30 $598,302

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BOONE BOONE* EAT DRINK 133 $642,721BOONE BOONE* SPECIALTY 321 $253,035BOONE BOONE* SERVICES 617 $816,848BOONE BOONE* WHOLESALE 103 $323,251BOONE BOONE* MISC. 326 $990,988BOONE BOONE* * TOTAL * 1,820 $7,221,304BOONE OTHER UTIL/TRANS 71 $212,868BOONE OTHER BLDG. MTL. 26 $81,896BOONE OTHER GEN. MDSE. 0 $0BOONE OTHER FOOD 29 $99,284BOONE OTHER MOTOR VEH. 24 $60,457BOONE OTHER APPAREL 0 $0BOONE OTHER HOME FURN. 0 $0BOONE OTHER EAT DRINK 58 $51,729BOONE OTHER SPECIALTY 197 $33,806BOONE OTHER SERVICES 277 $150,903BOONE OTHER WHOLESALE 50 $78,088BOONE OTHER MISC. 208 $224,626BOONE OTHER * TOTAL * 940 $993,657BOONE COUNTY TOTAL UTIL/TRANS 143 $719,062BOONE COUNTY TOTAL BLDG. MTL. 68 $413,688BOONE COUNTY TOTAL GEN. MDSE. 29 $1,359,146BOONE COUNTY TOTAL FOOD 57 $690,555BOONE COUNTY TOTAL MOTOR VEH. 106 $759,269BOONE COUNTY TOTAL APPAREL 37 $108,944BOONE COUNTY TOTAL HOME FURN. 30 $598,302BOONE COUNTY TOTAL EAT DRINK 191 $694,450BOONE COUNTY TOTAL SPECIALTY 518 $286,841BOONE COUNTY TOTAL SERVICES 894 $967,751BOONE COUNTY TOTAL WHOLESALE 153 $401,339BOONE COUNTY TOTAL MISC. 534 $1,215,614BOONE COUNTY TOTAL * TOTAL * 2,760 $8,214,961

BREMER WAVERLY* UTIL/TRANS 32 $174,509BREMER WAVERLY* BLDG. MTL. 0 $0BREMER WAVERLY* GEN. MDSE. 0 $0BREMER WAVERLY* FOOD 0 $0BREMER WAVERLY* MOTOR VEH. 60 $370,087BREMER WAVERLY* APPAREL 26 $62,503BREMER WAVERLY* HOME FURN. 43 $112,500BREMER WAVERLY* EAT DRINK 117 $667,809BREMER WAVERLY* SPECIALTY 213 $228,378BREMER WAVERLY* SERVICES 457 $970,132BREMER WAVERLY* WHOLESALE 77 $390,030BREMER WAVERLY* MISC. 230 $2,620,388BREMER WAVERLY* * TOTAL * 1,255 $5,596,336BREMER OTHER UTIL/TRANS 94 $472,393BREMER OTHER BLDG. MTL. 59 $232,997

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29

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BREMER OTHER GEN. MDSE. 24 $229,572BREMER OTHER FOOD 0 $0BREMER OTHER MOTOR VEH. 62 $167,863BREMER OTHER APPAREL 0 $0BREMER OTHER HOME FURN. 23 $43,294BREMER OTHER EAT DRINK 99 $114,314BREMER OTHER SPECIALTY 252 $154,787BREMER OTHER SERVICES 517 $397,218BREMER OTHER WHOLESALE 66 $135,770BREMER OTHER MISC. 357 $597,698BREMER OTHER * TOTAL * 1,553 $2,545,906BREMER COUNTY TOTAL UTIL/TRANS 126 $646,902BREMER COUNTY TOTAL BLDG. MTL. 59 $232,997BREMER COUNTY TOTAL GEN. MDSE. 24 $229,572BREMER COUNTY TOTAL FOOD 0 $0BREMER COUNTY TOTAL MOTOR VEH. 122 $537,950BREMER COUNTY TOTAL APPAREL 26 $62,503BREMER COUNTY TOTAL HOME FURN. 66 $155,794BREMER COUNTY TOTAL EAT DRINK 216 $782,123BREMER COUNTY TOTAL SPECIALTY 465 $383,165BREMER COUNTY TOTAL SERVICES 974 $1,367,350BREMER COUNTY TOTAL WHOLESALE 143 $525,800BREMER COUNTY TOTAL MISC. 587 $3,218,086BREMER COUNTY TOTAL * TOTAL * 2,808 $8,142,242BUCHANAN INDEPENDENCE* UTIL/TRANS 55 $456,824BUCHANAN INDEPENDENCE* BLDG. MTL. 34 $226,709BUCHANAN INDEPENDENCE* GEN. MDSE. 25 $1,356,190BUCHANAN INDEPENDENCE* FOOD 27 $287,047BUCHANAN INDEPENDENCE* MOTOR VEH. 43 $215,053BUCHANAN INDEPENDENCE* APPAREL 0 $0BUCHANAN INDEPENDENCE* HOME FURN. 0 $0BUCHANAN INDEPENDENCE* EAT DRINK 103 $458,650BUCHANAN INDEPENDENCE* SPECIALTY 212 $331,180BUCHANAN INDEPENDENCE* SERVICES 372 $414,165BUCHANAN INDEPENDENCE* WHOLESALE 44 $157,693BUCHANAN INDEPENDENCE* MISC. 191 $295,362BUCHANAN INDEPENDENCE* * TOTAL * 1,106 $4,198,873BUCHANAN OTHER UTIL/TRANS 60 $155,918BUCHANAN OTHER BLDG. MTL. 58 $715,144BUCHANAN OTHER GEN. MDSE. 0 $0BUCHANAN OTHER FOOD 26 $123,775BUCHANAN OTHER MOTOR VEH. 105 $642,591BUCHANAN OTHER APPAREL 0 $0BUCHANAN OTHER HOME FURN. 42 $36,414BUCHANAN OTHER EAT DRINK 79 $141,076BUCHANAN OTHER SPECIALTY 275 $230,487BUCHANAN OTHER SERVICES 486 $247,083BUCHANAN OTHER WHOLESALE 97 $176,812

IOWA DEPARTMENT OF REVENUE

30

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BUCHANAN OTHER MISC. 183 $463,248BUCHANAN OTHER * TOTAL * 1,411 $2,932,548BUCHANAN COUNTY TOTAL UTIL/TRANS 115 $612,742BUCHANAN COUNTY TOTAL BLDG. MTL. 92 $941,853BUCHANAN COUNTY TOTAL GEN. MDSE. 25 $1,356,190BUCHANAN COUNTY TOTAL FOOD 53 $410,822BUCHANAN COUNTY TOTAL MOTOR VEH. 148 $857,644BUCHANAN COUNTY TOTAL APPAREL 0 $0BUCHANAN COUNTY TOTAL HOME FURN. 42 $36,414BUCHANAN COUNTY TOTAL EAT DRINK 182 $599,726BUCHANAN COUNTY TOTAL SPECIALTY 487 $561,667BUCHANAN COUNTY TOTAL SERVICES 858 $661,248BUCHANAN COUNTY TOTAL WHOLESALE 141 $334,505BUCHANAN COUNTY TOTAL MISC. 374 $758,610BUCHANAN COUNTY TOTAL * TOTAL * 2,517 $7,131,421

BUENA VISTA STORM LAKE* UTIL/TRANS 70 $659,705BUENA VISTA STORM LAKE* BLDG. MTL. 42 $190,461BUENA VISTA STORM LAKE* GEN. MDSE. 32 $1,868,968BUENA VISTA STORM LAKE* FOOD 35 $352,430BUENA VISTA STORM LAKE* MOTOR VEH. 77 $761,309BUENA VISTA STORM LAKE* APPAREL 44 $142,380BUENA VISTA STORM LAKE* HOME FURN. 48 $203,428BUENA VISTA STORM LAKE* EAT DRINK 136 $652,993BUENA VISTA STORM LAKE* SPECIALTY 284 $725,152BUENA VISTA STORM LAKE* SERVICES 513 $854,894BUENA VISTA STORM LAKE* WHOLESALE 83 $523,723BUENA VISTA STORM LAKE* MISC. 178 $381,081BUENA VISTA STORM LAKE* * TOTAL * 1,542 $7,316,524BUENA VISTA OTHER UTIL/TRANS 63 $156,994BUENA VISTA OTHER BLDG. MTL. 29 $131,254BUENA VISTA OTHER GEN. MDSE. 0 $0BUENA VISTA OTHER FOOD 0 $0BUENA VISTA OTHER MOTOR VEH. 30 $123,742BUENA VISTA OTHER APPAREL 0 $0BUENA VISTA OTHER HOME FURN. 20 $67,945BUENA VISTA OTHER EAT DRINK 57 $41,646BUENA VISTA OTHER SPECIALTY 191 $42,411BUENA VISTA OTHER SERVICES 363 $211,410BUENA VISTA OTHER WHOLESALE 71 $135,170BUENA VISTA OTHER MISC. 176 $424,536BUENA VISTA OTHER * TOTAL * 1,000 $1,335,108BUENA VISTA COUNTY TOTAL UTIL/TRANS 133 $816,699BUENA VISTA COUNTY TOTAL BLDG. MTL. 71 $321,715BUENA VISTA COUNTY TOTAL GEN. MDSE. 32 $1,868,968BUENA VISTA COUNTY TOTAL FOOD 35 $352,430BUENA VISTA COUNTY TOTAL MOTOR VEH. 107 $885,051BUENA VISTA COUNTY TOTAL APPAREL 44 $142,380

IOWA DEPARTMENT OF REVENUE

31

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

BUENA VISTA COUNTY TOTAL HOME FURN. 68 $271,373BUENA VISTA COUNTY TOTAL EAT DRINK 193 $694,639BUENA VISTA COUNTY TOTAL SPECIALTY 475 $767,563BUENA VISTA COUNTY TOTAL SERVICES 876 $1,066,304BUENA VISTA COUNTY TOTAL WHOLESALE 154 $658,893BUENA VISTA COUNTY TOTAL MISC. 354 $805,617BUENA VISTA COUNTY TOTAL * TOTAL * 2,542 $8,651,632

BUTLER COUNTY TOTAL UTIL/TRANS 123 $293,343BUTLER COUNTY TOTAL BLDG. MTL. 52 $309,448BUTLER COUNTY TOTAL GEN. MDSE. 35 $317,759BUTLER COUNTY TOTAL FOOD 44 $139,675BUTLER COUNTY TOTAL MOTOR VEH. 62 $65,712BUTLER COUNTY TOTAL APPAREL 0 $0BUTLER COUNTY TOTAL HOME FURN. 32 $50,007BUTLER COUNTY TOTAL EAT DRINK 129 $178,962BUTLER COUNTY TOTAL SPECIALTY 346 $134,872BUTLER COUNTY TOTAL SERVICES 636 $393,078BUTLER COUNTY TOTAL WHOLESALE 150 $271,666BUTLER COUNTY TOTAL MISC. 350 $259,855BUTLER COUNTY TOTAL * TOTAL * 1,959 $2,414,377

CALHOUN COUNTY TOTAL UTIL/TRANS 94 $176,773CALHOUN COUNTY TOTAL BLDG. MTL. 48 $156,470CALHOUN COUNTY TOTAL GEN. MDSE. 36 $243,061CALHOUN COUNTY TOTAL FOOD 0 $0CALHOUN COUNTY TOTAL MOTOR VEH. 89 $227,223CALHOUN COUNTY TOTAL APPAREL 0 $0CALHOUN COUNTY TOTAL HOME FURN. 21 $23,613CALHOUN COUNTY TOTAL EAT DRINK 102 $172,106CALHOUN COUNTY TOTAL SPECIALTY 241 $117,286CALHOUN COUNTY TOTAL SERVICES 482 $336,992CALHOUN COUNTY TOTAL WHOLESALE 101 $283,499CALHOUN COUNTY TOTAL MISC. 214 $242,941CALHOUN COUNTY TOTAL * TOTAL * 1,428 $1,979,964

CARROLL CARROLL* UTIL/TRANS 66 $444,514CARROLL CARROLL* BLDG. MTL. 48 $729,317CARROLL CARROLL* GEN. MDSE. 40 $2,189,625CARROLL CARROLL* FOOD 32 $617,445CARROLL CARROLL* MOTOR VEH. 100 $599,675CARROLL CARROLL* APPAREL 80 $318,525CARROLL CARROLL* HOME FURN. 39 $292,047CARROLL CARROLL* EAT DRINK 127 $760,915CARROLL CARROLL* SPECIALTY 326 $703,486CARROLL CARROLL* SERVICES 683 $1,197,200CARROLL CARROLL* WHOLESALE 147 $1,668,418CARROLL CARROLL* MISC. 281 $423,822

IOWA DEPARTMENT OF REVENUE

32

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CARROLL CARROLL* * TOTAL * 1,969 $9,944,989CARROLL OTHER UTIL/TRANS 134 $375,052CARROLL OTHER BLDG. MTL. 30 $306,345CARROLL OTHER GEN. MDSE. 24 $129,825CARROLL OTHER FOOD 25 $64,133CARROLL OTHER MOTOR VEH. 59 $145,332CARROLL OTHER APPAREL 0 $0CARROLL OTHER HOME FURN. 0 $0CARROLL OTHER EAT DRINK 115 $202,922CARROLL OTHER SPECIALTY 218 $302,667CARROLL OTHER SERVICES 458 $447,133CARROLL OTHER WHOLESALE 118 $299,756CARROLL OTHER MISC. 236 $444,247CARROLL OTHER * TOTAL * 1,417 $2,717,412CARROLL COUNTY TOTAL UTIL/TRANS 200 $819,566CARROLL COUNTY TOTAL BLDG. MTL. 78 $1,035,662CARROLL COUNTY TOTAL GEN. MDSE. 64 $2,319,450CARROLL COUNTY TOTAL FOOD 57 $681,578CARROLL COUNTY TOTAL MOTOR VEH. 159 $745,007CARROLL COUNTY TOTAL APPAREL 80 $318,525CARROLL COUNTY TOTAL HOME FURN. 39 $292,047CARROLL COUNTY TOTAL EAT DRINK 242 $963,837CARROLL COUNTY TOTAL SPECIALTY 544 $1,006,153CARROLL COUNTY TOTAL SERVICES 1,141 $1,644,333CARROLL COUNTY TOTAL WHOLESALE 265 $1,968,174CARROLL COUNTY TOTAL MISC. 517 $868,069CARROLL COUNTY TOTAL * TOTAL * 3,386 $12,662,401

CASS ATLANTIC* UTIL/TRANS 65 $316,296CASS ATLANTIC* BLDG. MTL. 28 $49,135CASS ATLANTIC* GEN. MDSE. 44 $1,646,282CASS ATLANTIC* FOOD 24 $491,989CASS ATLANTIC* MOTOR VEH. 67 $401,761CASS ATLANTIC* APPAREL 31 $88,488CASS ATLANTIC* HOME FURN. 34 $131,104CASS ATLANTIC* EAT DRINK 102 $516,899CASS ATLANTIC* SPECIALTY 178 $173,464CASS ATLANTIC* SERVICES 451 $583,012CASS ATLANTIC* WHOLESALE 67 $324,693CASS ATLANTIC* MISC. 214 $701,497CASS ATLANTIC* * TOTAL * 1,305 $5,424,620CASS OTHER UTIL/TRANS 87 $123,956CASS OTHER BLDG. MTL. 0 $0CASS OTHER GEN. MDSE. 0 $0CASS OTHER FOOD 0 $0CASS OTHER MOTOR VEH. 33 $93,083CASS OTHER APPAREL 0 $0CASS OTHER HOME FURN. 0 $0

IOWA DEPARTMENT OF REVENUE

33

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CASS OTHER EAT DRINK 71 $119,040CASS OTHER SPECIALTY 133 $56,348CASS OTHER SERVICES 251 $254,072CASS OTHER WHOLESALE 55 $65,188CASS OTHER MISC. 224 $325,887CASS OTHER * TOTAL * 854 $1,037,574CASS COUNTY TOTAL UTIL/TRANS 152 $440,252CASS COUNTY TOTAL BLDG. MTL. 28 $49,135CASS COUNTY TOTAL GEN. MDSE. 44 $1,646,282CASS COUNTY TOTAL FOOD 24 $491,989CASS COUNTY TOTAL MOTOR VEH. 100 $494,844CASS COUNTY TOTAL APPAREL 31 $88,488CASS COUNTY TOTAL HOME FURN. 34 $131,104CASS COUNTY TOTAL EAT DRINK 173 $635,939CASS COUNTY TOTAL SPECIALTY 311 $229,812CASS COUNTY TOTAL SERVICES 702 $837,084CASS COUNTY TOTAL WHOLESALE 122 $389,881CASS COUNTY TOTAL MISC. 438 $1,027,384CASS COUNTY TOTAL * TOTAL * 2,159 $6,462,194

CEDAR TIPTON* UTIL/TRANS 23 $148,273CEDAR TIPTON* BLDG. MTL. 0 $0CEDAR TIPTON* GEN. MDSE. 0 $0CEDAR TIPTON* FOOD 0 $0CEDAR TIPTON* MOTOR VEH. 46 $120,650CEDAR TIPTON* APPAREL 0 $0CEDAR TIPTON* HOME FURN. 0 $0CEDAR TIPTON* EAT DRINK 50 $246,075CEDAR TIPTON* SPECIALTY 109 $61,501CEDAR TIPTON* SERVICES 210 $163,372CEDAR TIPTON* WHOLESALE 48 $293,989CEDAR TIPTON* MISC. 172 $1,026,337CEDAR TIPTON* * TOTAL * 658 $2,060,197CEDAR OTHER UTIL/TRANS 78 $167,830CEDAR OTHER BLDG. MTL. 34 $90,715CEDAR OTHER GEN. MDSE. 24 $180,809CEDAR OTHER FOOD 31 $97,018CEDAR OTHER MOTOR VEH. 80 $187,948CEDAR OTHER APPAREL 0 $0CEDAR OTHER HOME FURN. 0 $0CEDAR OTHER EAT DRINK 123 $317,330CEDAR OTHER SPECIALTY 206 $49,562CEDAR OTHER SERVICES 517 $402,442CEDAR OTHER WHOLESALE 124 $332,584CEDAR OTHER MISC. 348 $437,613CEDAR OTHER * TOTAL * 1,565 $2,263,851CEDAR COUNTY TOTAL UTIL/TRANS 101 $316,103CEDAR COUNTY TOTAL BLDG. MTL. 34 $90,715

IOWA DEPARTMENT OF REVENUE

34

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CEDAR COUNTY TOTAL GEN. MDSE. 24 $180,809CEDAR COUNTY TOTAL FOOD 31 $97,018CEDAR COUNTY TOTAL MOTOR VEH. 126 $308,598CEDAR COUNTY TOTAL APPAREL 0 $0CEDAR COUNTY TOTAL HOME FURN. 0 $0CEDAR COUNTY TOTAL EAT DRINK 173 $563,405CEDAR COUNTY TOTAL SPECIALTY 315 $111,063CEDAR COUNTY TOTAL SERVICES 727 $565,814CEDAR COUNTY TOTAL WHOLESALE 172 $626,573CEDAR COUNTY TOTAL MISC. 520 $1,463,950CEDAR COUNTY TOTAL * TOTAL * 2,223 $4,324,048

CERRO GORDO MASON CITY* UTIL/TRANS 119 $1,258,880CERRO GORDO MASON CITY* BLDG. MTL. 71 $3,011,466CERRO GORDO MASON CITY* GEN. MDSE. 71 $6,798,339CERRO GORDO MASON CITY* FOOD 101 $1,217,470CERRO GORDO MASON CITY* MOTOR VEH. 206 $1,601,072CERRO GORDO MASON CITY* APPAREL 85 $584,826CERRO GORDO MASON CITY* HOME FURN. 110 $1,550,246CERRO GORDO MASON CITY* EAT DRINK 413 $2,373,903CERRO GORDO MASON CITY* SPECIALTY 695 $2,031,251CERRO GORDO MASON CITY* SERVICES 1,366 $2,644,757CERRO GORDO MASON CITY* WHOLESALE 227 $2,609,243CERRO GORDO MASON CITY* MISC. 558 $1,775,906CERRO GORDO MASON CITY* * TOTAL * 4,022 $27,457,359CERRO GORDO CLEAR LAKE UTIL/TRANS 60 $101,432CERRO GORDO CLEAR LAKE BLDG. MTL. 0 $0CERRO GORDO CLEAR LAKE GEN. MDSE. 21 $139,038CERRO GORDO CLEAR LAKE FOOD 43 $284,556CERRO GORDO CLEAR LAKE MOTOR VEH. 73 $519,374CERRO GORDO CLEAR LAKE APPAREL 25 $7,188CERRO GORDO CLEAR LAKE HOME FURN. 24 $110,834CERRO GORDO CLEAR LAKE EAT DRINK 158 $901,300CERRO GORDO CLEAR LAKE SPECIALTY 297 $201,095CERRO GORDO CLEAR LAKE SERVICES 468 $817,562CERRO GORDO CLEAR LAKE WHOLESALE 63 $273,081CERRO GORDO CLEAR LAKE MISC. 237 $875,372CERRO GORDO CLEAR LAKE * TOTAL * 1,469 $4,230,832CERRO GORDO OTHER UTIL/TRANS 67 $253,801CERRO GORDO OTHER BLDG. MTL. 0 $0CERRO GORDO OTHER GEN. MDSE. 0 $0CERRO GORDO OTHER FOOD 0 $0CERRO GORDO OTHER MOTOR VEH. 21 $21,791CERRO GORDO OTHER APPAREL 0 $0CERRO GORDO OTHER HOME FURN. 0 $0CERRO GORDO OTHER EAT DRINK 54 $216,517CERRO GORDO OTHER SPECIALTY 118 $43,586CERRO GORDO OTHER SERVICES 191 $76,643

IOWA DEPARTMENT OF REVENUE

35

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CERRO GORDO OTHER WHOLESALE 44 $74,208CERRO GORDO OTHER MISC. 115 $186,385CERRO GORDO OTHER * TOTAL * 610 $872,931CERRO GORDO COUNTY TOTAL UTIL/TRANS 246 $1,614,113CERRO GORDO COUNTY TOTAL BLDG. MTL. 71 $3,011,466CERRO GORDO COUNTY TOTAL GEN. MDSE. 92 $6,937,377CERRO GORDO COUNTY TOTAL FOOD 144 $1,502,026CERRO GORDO COUNTY TOTAL MOTOR VEH. 300 $2,142,237CERRO GORDO COUNTY TOTAL APPAREL 110 $592,014CERRO GORDO COUNTY TOTAL HOME FURN. 134 $1,661,080CERRO GORDO COUNTY TOTAL EAT DRINK 625 $3,491,720CERRO GORDO COUNTY TOTAL SPECIALTY 1,110 $2,275,932CERRO GORDO COUNTY TOTAL SERVICES 2,025 $3,538,962CERRO GORDO COUNTY TOTAL WHOLESALE 334 $2,956,532CERRO GORDO COUNTY TOTAL MISC. 910 $2,837,663CERRO GORDO COUNTY TOTAL * TOTAL * 6,101 $32,561,122

CHEROKEE CHEROKEE* UTIL/TRANS 37 $325,736CHEROKEE CHEROKEE* BLDG. MTL. 28 $78,859CHEROKEE CHEROKEE* GEN. MDSE. 26 $376,277CHEROKEE CHEROKEE* FOOD 34 $400,197CHEROKEE CHEROKEE* MOTOR VEH. 54 $299,396CHEROKEE CHEROKEE* APPAREL 0 $0CHEROKEE CHEROKEE* HOME FURN. 21 $84,285CHEROKEE CHEROKEE* EAT DRINK 87 $363,383CHEROKEE CHEROKEE* SPECIALTY 216 $280,039CHEROKEE CHEROKEE* SERVICES 383 $407,775CHEROKEE CHEROKEE* WHOLESALE 45 $262,047CHEROKEE CHEROKEE* MISC. 189 $400,422CHEROKEE CHEROKEE* * TOTAL * 1,120 $3,278,416CHEROKEE OTHER UTIL/TRANS 48 $123,000CHEROKEE OTHER BLDG. MTL. 0 $0CHEROKEE OTHER GEN. MDSE. 0 $0CHEROKEE OTHER FOOD 0 $0CHEROKEE OTHER MOTOR VEH. 29 $82,618CHEROKEE OTHER APPAREL 0 $0CHEROKEE OTHER HOME FURN. 0 $0CHEROKEE OTHER EAT DRINK 49 $46,406CHEROKEE OTHER SPECIALTY 139 $37,609CHEROKEE OTHER SERVICES 245 $181,308CHEROKEE OTHER WHOLESALE 46 $74,173CHEROKEE OTHER MISC. 147 $700,639CHEROKEE OTHER * TOTAL * 703 $1,245,753CHEROKEE COUNTY TOTAL UTIL/TRANS 85 $448,736CHEROKEE COUNTY TOTAL BLDG. MTL. 28 $78,859CHEROKEE COUNTY TOTAL GEN. MDSE. 26 $376,277CHEROKEE COUNTY TOTAL FOOD 34 $400,197CHEROKEE COUNTY TOTAL MOTOR VEH. 83 $382,014

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36

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CHEROKEE COUNTY TOTAL APPAREL 0 $0CHEROKEE COUNTY TOTAL HOME FURN. 21 $84,285CHEROKEE COUNTY TOTAL EAT DRINK 136 $409,789CHEROKEE COUNTY TOTAL SPECIALTY 355 $317,648CHEROKEE COUNTY TOTAL SERVICES 628 $589,083CHEROKEE COUNTY TOTAL WHOLESALE 91 $336,220CHEROKEE COUNTY TOTAL MISC. 336 $1,101,061CHEROKEE COUNTY TOTAL * TOTAL * 1,823 $4,524,169

CHICKASAW NEW HAMPTON* UTIL/TRANS 23 $121,576CHICKASAW NEW HAMPTON* BLDG. MTL. 31 $268,017CHICKASAW NEW HAMPTON* GEN. MDSE. 0 $0CHICKASAW NEW HAMPTON* FOOD 0 $0CHICKASAW NEW HAMPTON* MOTOR VEH. 62 $212,296CHICKASAW NEW HAMPTON* APPAREL 0 $0CHICKASAW NEW HAMPTON* HOME FURN. 0 $0CHICKASAW NEW HAMPTON* EAT DRINK 71 $253,194CHICKASAW NEW HAMPTON* SPECIALTY 156 $207,943CHICKASAW NEW HAMPTON* SERVICES 330 $536,301CHICKASAW NEW HAMPTON* WHOLESALE 58 $603,765CHICKASAW NEW HAMPTON* MISC. 202 $924,012CHICKASAW NEW HAMPTON* * TOTAL * 933 $3,127,104CHICKASAW OTHER UTIL/TRANS 50 $108,272CHICKASAW OTHER BLDG. MTL. 0 $0CHICKASAW OTHER GEN. MDSE. 0 $0CHICKASAW OTHER FOOD 0 $0CHICKASAW OTHER MOTOR VEH. 42 $71,096CHICKASAW OTHER APPAREL 0 $0CHICKASAW OTHER HOME FURN. 0 $0CHICKASAW OTHER EAT DRINK 78 $84,611CHICKASAW OTHER SPECIALTY 167 $120,387CHICKASAW OTHER SERVICES 298 $230,676CHICKASAW OTHER WHOLESALE 74 $225,408CHICKASAW OTHER MISC. 237 $404,200CHICKASAW OTHER * TOTAL * 946 $1,244,650CHICKASAW COUNTY TOTAL UTIL/TRANS 73 $229,848CHICKASAW COUNTY TOTAL BLDG. MTL. 31 $268,017CHICKASAW COUNTY TOTAL GEN. MDSE. 0 $0CHICKASAW COUNTY TOTAL FOOD 0 $0CHICKASAW COUNTY TOTAL MOTOR VEH. 104 $283,392CHICKASAW COUNTY TOTAL APPAREL 0 $0CHICKASAW COUNTY TOTAL HOME FURN. 0 $0CHICKASAW COUNTY TOTAL EAT DRINK 149 $337,805CHICKASAW COUNTY TOTAL SPECIALTY 323 $328,330CHICKASAW COUNTY TOTAL SERVICES 628 $766,977CHICKASAW COUNTY TOTAL WHOLESALE 132 $829,173CHICKASAW COUNTY TOTAL MISC. 439 $1,328,212CHICKASAW COUNTY TOTAL * TOTAL * 1,879 $4,371,754

IOWA DEPARTMENT OF REVENUE

37

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CLARKE OSCEOLA* UTIL/TRANS 39 $189,796CLARKE OSCEOLA* BLDG. MTL. 0 $0CLARKE OSCEOLA* GEN. MDSE. 29 $382,447CLARKE OSCEOLA* FOOD 20 $277,102CLARKE OSCEOLA* MOTOR VEH. 47 $175,970CLARKE OSCEOLA* APPAREL 0 $0CLARKE OSCEOLA* HOME FURN. 24 $24,238CLARKE OSCEOLA* EAT DRINK 72 $366,743CLARKE OSCEOLA* SPECIALTY 137 $83,564CLARKE OSCEOLA* SERVICES 333 $684,364CLARKE OSCEOLA* WHOLESALE 47 $84,679CLARKE OSCEOLA* MISC. 121 $407,456CLARKE OSCEOLA* * TOTAL * 869 $2,676,359CLARKE OTHER UTIL/TRANS 0 $0CLARKE 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 22 $12,281CLARKE OTHER SPECIALTY 41 $12,936CLARKE OTHER SERVICES 34 $7,731CLARKE OTHER WHOLESALE 0 $0CLARKE OTHER MISC. 79 $116,736CLARKE OTHER * TOTAL * 176 $149,684CLARKE COUNTY TOTAL UTIL/TRANS 39 $189,796CLARKE COUNTY TOTAL BLDG. MTL. 0 $0CLARKE COUNTY TOTAL GEN. MDSE. 29 $382,447CLARKE COUNTY TOTAL FOOD 20 $277,102CLARKE COUNTY TOTAL MOTOR VEH. 47 $175,970CLARKE COUNTY TOTAL APPAREL 0 $0CLARKE COUNTY TOTAL HOME FURN. 24 $24,238CLARKE COUNTY TOTAL EAT DRINK 94 $379,024CLARKE COUNTY TOTAL SPECIALTY 178 $96,500CLARKE COUNTY TOTAL SERVICES 367 $692,095CLARKE COUNTY TOTAL WHOLESALE 47 $84,679CLARKE COUNTY TOTAL MISC. 200 $524,192CLARKE COUNTY TOTAL * TOTAL * 1,045 $2,826,043

CLAY SPENCER* UTIL/TRANS 95 $1,370,211CLAY SPENCER* BLDG. MTL. 57 $2,206,861CLAY SPENCER* GEN. MDSE. 27 $2,318,099CLAY SPENCER* FOOD 42 $594,986CLAY SPENCER* MOTOR VEH. 81 $610,995CLAY SPENCER* APPAREL 65 $280,426CLAY SPENCER* HOME FURN. 81 $569,336CLAY SPENCER* EAT DRINK 208 $964,645

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38

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CLAY SPENCER* SPECIALTY 386 $1,112,837CLAY SPENCER* SERVICES 770 $1,304,154CLAY SPENCER* WHOLESALE 117 $630,458CLAY SPENCER* MISC. 314 $882,892CLAY SPENCER* * TOTAL * 2,243 $12,845,900CLAY OTHER UTIL/TRANS 99 $109,016CLAY OTHER BLDG. MTL. 0 $0CLAY OTHER GEN. MDSE. 0 $0CLAY OTHER FOOD 0 $0CLAY OTHER MOTOR VEH. 25 $32,675CLAY OTHER APPAREL 0 $0CLAY OTHER HOME FURN. 0 $0CLAY OTHER EAT DRINK 37 $47,100CLAY OTHER SPECIALTY 93 $103,408CLAY OTHER SERVICES 141 $83,858CLAY OTHER WHOLESALE 68 $102,163CLAY OTHER MISC. 124 $122,364CLAY OTHER * TOTAL * 587 $600,584CLAY COUNTY TOTAL UTIL/TRANS 194 $1,479,227CLAY COUNTY TOTAL BLDG. MTL. 57 $2,206,861CLAY COUNTY TOTAL GEN. MDSE. 27 $2,318,099CLAY COUNTY TOTAL FOOD 42 $594,986CLAY COUNTY TOTAL MOTOR VEH. 106 $643,670CLAY COUNTY TOTAL APPAREL 65 $280,426CLAY COUNTY TOTAL HOME FURN. 81 $569,336CLAY COUNTY TOTAL EAT DRINK 245 $1,011,745CLAY COUNTY TOTAL SPECIALTY 479 $1,216,245CLAY COUNTY TOTAL SERVICES 911 $1,388,012CLAY COUNTY TOTAL WHOLESALE 185 $732,621CLAY COUNTY TOTAL MISC. 438 $1,005,256CLAY COUNTY TOTAL * TOTAL * 2,830 $13,446,484

CLAYTON COUNTY TOTAL UTIL/TRANS 153 $392,451CLAYTON COUNTY TOTAL BLDG. MTL. 68 $1,026,620CLAYTON COUNTY TOTAL GEN. MDSE. 70 $388,200CLAYTON COUNTY TOTAL FOOD 49 $234,852CLAYTON COUNTY TOTAL MOTOR VEH. 137 $500,873CLAYTON COUNTY TOTAL APPAREL 0 $0CLAYTON COUNTY TOTAL HOME FURN. 66 $52,335CLAYTON COUNTY TOTAL EAT DRINK 248 $470,187CLAYTON COUNTY TOTAL SPECIALTY 542 $340,024CLAYTON COUNTY TOTAL SERVICES 992 $661,421CLAYTON COUNTY TOTAL WHOLESALE 240 $486,007CLAYTON COUNTY TOTAL MISC. 389 $793,545CLAYTON COUNTY TOTAL * TOTAL * 2,954 $5,346,515

CLINTON CLINTON* UTIL/TRANS 100 $685,863CLINTON CLINTON* BLDG. MTL. 58 $1,069,866

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39

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CLINTON CLINTON* GEN. MDSE. 54 $4,366,934CLINTON CLINTON* FOOD 81 $1,056,875CLINTON CLINTON* MOTOR VEH. 119 $593,960CLINTON CLINTON* APPAREL 72 $197,490CLINTON CLINTON* HOME FURN. 86 $383,473CLINTON CLINTON* EAT DRINK 376 $1,900,976CLINTON CLINTON* SPECIALTY 475 $946,733CLINTON CLINTON* SERVICES 1,119 $1,880,175CLINTON CLINTON* WHOLESALE 141 $1,254,995CLINTON CLINTON* MISC. 328 $6,614,928CLINTON CLINTON* * TOTAL * 3,009 $20,952,268CLINTON DE WITT UTIL/TRANS 22 $1,124,031CLINTON DE WITT BLDG. MTL. 21 $184,408CLINTON DE WITT GEN. MDSE. 0 $0CLINTON DE WITT FOOD 23 $257,660CLINTON DE WITT MOTOR VEH. 64 $275,091CLINTON DE WITT APPAREL 0 $0CLINTON DE WITT HOME FURN. 21 $56,143CLINTON DE WITT EAT DRINK 70 $296,826CLINTON DE WITT SPECIALTY 134 $187,317CLINTON DE WITT SERVICES 335 $433,823CLINTON DE WITT WHOLESALE 55 $199,879CLINTON DE WITT MISC. 153 $547,264CLINTON DE WITT * TOTAL * 898 $3,562,442CLINTON 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 26 $36,132CLINTON CAMANCHE SPECIALTY 42 $4,105CLINTON CAMANCHE SERVICES 124 $64,391CLINTON CAMANCHE WHOLESALE 21 $59,367CLINTON CAMANCHE MISC. 120 $331,913CLINTON CAMANCHE * TOTAL * 333 $495,908CLINTON OTHER UTIL/TRANS 68 $138,472CLINTON OTHER BLDG. MTL. 33 $129,897CLINTON OTHER GEN. MDSE. 0 $0CLINTON OTHER FOOD 0 $0CLINTON OTHER MOTOR VEH. 35 $94,043CLINTON OTHER APPAREL 0 $0CLINTON OTHER HOME FURN. 0 $0CLINTON OTHER EAT DRINK 80 $153,096CLINTON OTHER SPECIALTY 171 $122,647CLINTON OTHER SERVICES 282 $199,415CLINTON OTHER WHOLESALE 56 $109,324

IOWA DEPARTMENT OF REVENUE

40

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CLINTON OTHER MISC. 176 $155,182CLINTON OTHER * TOTAL * 901 $1,102,076CLINTON COUNTY TOTAL UTIL/TRANS 190 $1,948,366CLINTON COUNTY TOTAL BLDG. MTL. 112 $1,384,171CLINTON COUNTY TOTAL GEN. MDSE. 54 $4,366,934CLINTON COUNTY TOTAL FOOD 104 $1,314,535CLINTON COUNTY TOTAL MOTOR VEH. 218 $963,094CLINTON COUNTY TOTAL APPAREL 72 $197,490CLINTON COUNTY TOTAL HOME FURN. 107 $439,616CLINTON COUNTY TOTAL EAT DRINK 552 $2,387,030CLINTON COUNTY TOTAL SPECIALTY 822 $1,260,802CLINTON COUNTY TOTAL SERVICES 1,860 $2,577,804CLINTON COUNTY TOTAL WHOLESALE 273 $1,623,565CLINTON COUNTY TOTAL MISC. 777 $7,649,287CLINTON COUNTY TOTAL * TOTAL * 5,141 $26,112,694

CRAWFORD DENISON* UTIL/TRANS 60 $400,734CRAWFORD DENISON* BLDG. MTL. 36 $144,502CRAWFORD DENISON* GEN. MDSE. 0 $0CRAWFORD DENISON* FOOD 33 $521,757CRAWFORD DENISON* MOTOR VEH. 78 $489,979CRAWFORD DENISON* APPAREL 50 $72,286CRAWFORD DENISON* HOME FURN. 29 $46,442CRAWFORD DENISON* EAT DRINK 115 $533,016CRAWFORD DENISON* SPECIALTY 168 $185,241CRAWFORD DENISON* SERVICES 398 $471,087CRAWFORD DENISON* WHOLESALE 53 $214,534CRAWFORD DENISON* MISC. 191 $1,307,388CRAWFORD DENISON* * TOTAL * 1,211 $4,386,966CRAWFORD OTHER UTIL/TRANS 72 $169,872CRAWFORD OTHER BLDG. MTL. 0 $0CRAWFORD OTHER GEN. MDSE. 0 $0CRAWFORD OTHER FOOD 0 $0CRAWFORD OTHER MOTOR VEH. 41 $61,954CRAWFORD OTHER APPAREL 0 $0CRAWFORD OTHER HOME FURN. 0 $0CRAWFORD OTHER EAT DRINK 60 $83,577CRAWFORD OTHER SPECIALTY 128 $85,220CRAWFORD OTHER SERVICES 339 $213,056CRAWFORD OTHER WHOLESALE 49 $47,278CRAWFORD OTHER MISC. 181 $282,685CRAWFORD OTHER * TOTAL * 870 $943,642CRAWFORD COUNTY TOTAL UTIL/TRANS 132 $570,606CRAWFORD COUNTY TOTAL BLDG. MTL. 36 $144,502CRAWFORD COUNTY TOTAL GEN. MDSE. 0 $0CRAWFORD COUNTY TOTAL FOOD 33 $521,757CRAWFORD COUNTY TOTAL MOTOR VEH. 119 $551,933CRAWFORD COUNTY TOTAL APPAREL 50 $72,286

IOWA DEPARTMENT OF REVENUE

41

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

CRAWFORD COUNTY TOTAL HOME FURN. 29 $46,442CRAWFORD COUNTY TOTAL EAT DRINK 175 $616,593CRAWFORD COUNTY TOTAL SPECIALTY 296 $270,461CRAWFORD COUNTY TOTAL SERVICES 737 $684,143CRAWFORD COUNTY TOTAL WHOLESALE 102 $261,812CRAWFORD COUNTY TOTAL MISC. 372 $1,590,073CRAWFORD COUNTY TOTAL * TOTAL * 2,081 $5,330,608

DALLAS PERRY UTIL/TRANS 34 $1,198,102DALLAS PERRY BLDG. MTL. 0 $0DALLAS PERRY GEN. MDSE. 28 $412,197DALLAS PERRY FOOD 25 $417,580DALLAS PERRY MOTOR VEH. 41 $197,916DALLAS PERRY APPAREL 29 $38,521DALLAS PERRY HOME FURN. 30 $170,559DALLAS PERRY EAT DRINK 67 $291,463DALLAS PERRY SPECIALTY 163 $176,986DALLAS PERRY SERVICES 297 $311,231DALLAS PERRY WHOLESALE 37 $99,329DALLAS PERRY MISC. 134 $338,022DALLAS PERRY * TOTAL * 885 $3,651,906DALLAS ADEL* UTIL/TRANS 24 $78,784DALLAS ADEL* BLDG. MTL. 22 $145,973DALLAS ADEL* GEN. MDSE. 0 $0DALLAS ADEL* FOOD 0 $0DALLAS ADEL* MOTOR VEH. 31 $216,007DALLAS ADEL* APPAREL 0 $0DALLAS ADEL* HOME FURN. 0 $0DALLAS ADEL* EAT DRINK 58 $251,930DALLAS ADEL* SPECIALTY 162 $198,487DALLAS ADEL* SERVICES 342 $422,275DALLAS ADEL* WHOLESALE 40 $121,969DALLAS ADEL* MISC. 224 $624,536DALLAS ADEL* * TOTAL * 903 $2,059,961DALLAS CLIVE UTIL/TRANS 0 $0DALLAS CLIVE BLDG. MTL. 0 $0DALLAS CLIVE GEN. MDSE. 0 $0DALLAS CLIVE FOOD 0 $0DALLAS CLIVE MOTOR VEH. 0 $0DALLAS CLIVE APPAREL 0 $0DALLAS CLIVE HOME FURN. 0 $0DALLAS CLIVE EAT DRINK 33 $193,736DALLAS CLIVE SPECIALTY 41 $211,408DALLAS CLIVE SERVICES 58 $51,897DALLAS CLIVE WHOLESALE 0 $0DALLAS CLIVE MISC. 30 $406,415DALLAS CLIVE * TOTAL * 162 $863,456DALLAS WEST DES MOINES UTIL/TRANS 41 $2,137,015

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42

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DALLAS WEST DES MOINES BLDG. MTL. 0 $0DALLAS WEST DES MOINES GEN. MDSE. 29 $3,787,780DALLAS WEST DES MOINES FOOD 26 $1,172,551DALLAS WEST DES MOINES MOTOR VEH. 0 $0DALLAS WEST DES MOINES APPAREL 217 $4,548,128DALLAS WEST DES MOINES HOME FURN. 29 $1,849,927DALLAS WEST DES MOINES EAT DRINK 150 $2,549,235DALLAS WEST DES MOINES SPECIALTY 227 $4,522,489DALLAS WEST DES MOINES SERVICES 292 $4,959,075DALLAS WEST DES MOINES WHOLESALE 20 $911,381DALLAS WEST DES MOINES MISC. 65 $528,696DALLAS WEST DES MOINES * TOTAL * 1,096 $26,966,277DALLAS OTHER UTIL/TRANS 190 $638,908DALLAS OTHER BLDG. MTL. 51 $173,454DALLAS OTHER GEN. MDSE. 61 $475,021DALLAS OTHER FOOD 32 $167,240DALLAS OTHER MOTOR VEH. 81 $678,129DALLAS OTHER APPAREL 25 $4,273DALLAS OTHER HOME FURN. 28 $17,167DALLAS OTHER EAT DRINK 153 $600,035DALLAS OTHER SPECIALTY 438 $580,077DALLAS OTHER SERVICES 779 $622,741DALLAS OTHER WHOLESALE 96 $194,295DALLAS OTHER MISC. 484 $3,542,463DALLAS OTHER * TOTAL * 2,418 $7,693,803DALLAS COUNTY TOTAL UTIL/TRANS 289 $4,052,809DALLAS COUNTY TOTAL BLDG. MTL. 73 $319,427DALLAS COUNTY TOTAL GEN. MDSE. 118 $4,674,998DALLAS COUNTY TOTAL FOOD 83 $1,757,371DALLAS COUNTY TOTAL MOTOR VEH. 153 $1,092,052DALLAS COUNTY TOTAL APPAREL 271 $4,590,922DALLAS COUNTY TOTAL HOME FURN. 87 $2,037,653DALLAS COUNTY TOTAL EAT DRINK 461 $3,886,399DALLAS COUNTY TOTAL SPECIALTY 1,031 $5,689,447DALLAS COUNTY TOTAL SERVICES 1,768 $6,367,219DALLAS COUNTY TOTAL WHOLESALE 193 $1,326,974DALLAS COUNTY TOTAL MISC. 937 $5,440,132DALLAS COUNTY TOTAL * TOTAL * 5,464 $41,235,403

DAVIS BLOOMFIELD* UTIL/TRANS 22 $242,944DAVIS BLOOMFIELD* BLDG. MTL. 36 $311,389DAVIS BLOOMFIELD* GEN. MDSE. 0 $0DAVIS BLOOMFIELD* FOOD 29 $122,756DAVIS BLOOMFIELD* MOTOR VEH. 54 $210,463DAVIS BLOOMFIELD* APPAREL 0 $0DAVIS BLOOMFIELD* HOME FURN. 23 $23,136DAVIS BLOOMFIELD* EAT DRINK 44 $129,544DAVIS BLOOMFIELD* SPECIALTY 196 $129,817

IOWA DEPARTMENT OF REVENUE

43

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DAVIS BLOOMFIELD* SERVICES 357 $271,966DAVIS BLOOMFIELD* WHOLESALE 61 $245,959DAVIS BLOOMFIELD* MISC. 187 $371,289DAVIS BLOOMFIELD* * TOTAL * 1,009 $2,059,263DAVIS 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 41 $10,732DAVIS OTHER SERVICES 87 $34,589DAVIS OTHER WHOLESALE 0 $0DAVIS OTHER MISC. 96 $121,731DAVIS OTHER * TOTAL * 224 $167,052DAVIS COUNTY TOTAL UTIL/TRANS 22 $242,944DAVIS COUNTY TOTAL BLDG. MTL. 36 $311,389DAVIS COUNTY TOTAL GEN. MDSE. 0 $0DAVIS COUNTY TOTAL FOOD 29 $122,756DAVIS COUNTY TOTAL MOTOR VEH. 54 $210,463DAVIS COUNTY TOTAL APPAREL 0 $0DAVIS COUNTY TOTAL HOME FURN. 23 $23,136DAVIS COUNTY TOTAL EAT DRINK 44 $129,544DAVIS COUNTY TOTAL SPECIALTY 237 $140,549DAVIS COUNTY TOTAL SERVICES 444 $306,555DAVIS COUNTY TOTAL WHOLESALE 61 $245,959DAVIS COUNTY TOTAL MISC. 283 $493,020DAVIS COUNTY TOTAL * TOTAL * 1,233 $2,226,315

DECATUR LAMONI UTIL/TRANS 0 $0DECATUR LAMONI BLDG. MTL. 0 $0DECATUR LAMONI GEN. MDSE. 0 $0DECATUR LAMONI FOOD 0 $0DECATUR LAMONI MOTOR VEH. 0 $0DECATUR LAMONI APPAREL 0 $0DECATUR LAMONI HOME FURN. 0 $0DECATUR LAMONI EAT DRINK 39 $81,358DECATUR LAMONI SPECIALTY 73 $53,091DECATUR LAMONI SERVICES 105 $104,477DECATUR LAMONI WHOLESALE 22 $23,358DECATUR LAMONI MISC. 120 $347,739DECATUR LAMONI * TOTAL * 359 $610,023DECATUR OTHER UTIL/TRANS 55 $97,557DECATUR OTHER BLDG. MTL. 0 $0DECATUR OTHER GEN. MDSE. 0 $0DECATUR OTHER FOOD 0 $0

IOWA DEPARTMENT OF REVENUE

44

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DECATUR OTHER MOTOR VEH. 30 $36,615DECATUR OTHER APPAREL 0 $0DECATUR OTHER HOME FURN. 21 $47,093DECATUR OTHER EAT DRINK 55 $72,401DECATUR OTHER SPECIALTY 141 $48,492DECATUR OTHER SERVICES 195 $81,917DECATUR OTHER WHOLESALE 31 $140,755DECATUR OTHER MISC. 158 $484,858DECATUR OTHER * TOTAL * 686 $1,009,688DECATUR COUNTY TOTAL UTIL/TRANS 55 $97,557DECATUR COUNTY TOTAL BLDG. MTL. 0 $0DECATUR COUNTY TOTAL GEN. MDSE. 0 $0DECATUR COUNTY TOTAL FOOD 0 $0DECATUR COUNTY TOTAL MOTOR VEH. 30 $36,615DECATUR COUNTY TOTAL APPAREL 0 $0DECATUR COUNTY TOTAL HOME FURN. 21 $47,093DECATUR COUNTY TOTAL EAT DRINK 94 $153,759DECATUR COUNTY TOTAL SPECIALTY 214 $101,583DECATUR COUNTY TOTAL SERVICES 300 $186,394DECATUR COUNTY TOTAL WHOLESALE 53 $164,113DECATUR COUNTY TOTAL MISC. 278 $832,597DECATUR COUNTY TOTAL * TOTAL * 1,045 $1,619,711

DELAWARE MANCHESTER* UTIL/TRANS 49 $331,267DELAWARE MANCHESTER* BLDG. MTL. 25 $264,110DELAWARE MANCHESTER* GEN. MDSE. 24 $854,629DELAWARE MANCHESTER* FOOD 0 $0DELAWARE MANCHESTER* MOTOR VEH. 70 $255,476DELAWARE MANCHESTER* APPAREL 0 $0DELAWARE MANCHESTER* HOME FURN. 26 $101,913DELAWARE MANCHESTER* EAT DRINK 79 $367,375DELAWARE MANCHESTER* SPECIALTY 200 $248,470DELAWARE MANCHESTER* SERVICES 465 $465,410DELAWARE MANCHESTER* WHOLESALE 51 $297,981DELAWARE MANCHESTER* MISC. 173 $326,619DELAWARE MANCHESTER* * TOTAL * 1,162 $3,513,250DELAWARE OTHER UTIL/TRANS 75 $47,780DELAWARE OTHER BLDG. MTL. 38 $242,340DELAWARE OTHER GEN. MDSE. 24 $133,867DELAWARE OTHER FOOD 0 $0DELAWARE OTHER MOTOR VEH. 58 $182,804DELAWARE OTHER APPAREL 0 $0DELAWARE OTHER HOME FURN. 0 $0DELAWARE OTHER EAT DRINK 82 $96,961DELAWARE OTHER SPECIALTY 201 $406,322DELAWARE OTHER SERVICES 439 $251,368DELAWARE OTHER WHOLESALE 127 $131,310DELAWARE OTHER MISC. 191 $489,523

IOWA DEPARTMENT OF REVENUE

45

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DELAWARE OTHER * TOTAL * 1,235 $1,982,275DELAWARE COUNTY TOTAL UTIL/TRANS 124 $379,047DELAWARE COUNTY TOTAL BLDG. MTL. 63 $506,450DELAWARE COUNTY TOTAL GEN. MDSE. 48 $988,496DELAWARE COUNTY TOTAL FOOD 0 $0DELAWARE COUNTY TOTAL MOTOR VEH. 128 $438,280DELAWARE COUNTY TOTAL APPAREL 0 $0DELAWARE COUNTY TOTAL HOME FURN. 26 $101,913DELAWARE COUNTY TOTAL EAT DRINK 161 $464,336DELAWARE COUNTY TOTAL SPECIALTY 401 $654,792DELAWARE COUNTY TOTAL SERVICES 904 $716,778DELAWARE COUNTY TOTAL WHOLESALE 178 $429,291DELAWARE COUNTY TOTAL MISC. 364 $816,142DELAWARE COUNTY TOTAL * TOTAL * 2,397 $5,495,525

DES MOINES BURLINGTON* UTIL/TRANS 83 $481,659DES MOINES BURLINGTON* BLDG. MTL. 44 $2,996,232DES MOINES BURLINGTON* GEN. MDSE. 63 $1,178,152DES MOINES BURLINGTON* FOOD 72 $1,073,221DES MOINES BURLINGTON* MOTOR VEH. 142 $639,715DES MOINES BURLINGTON* APPAREL 45 $134,229DES MOINES BURLINGTON* HOME FURN. 69 $223,848DES MOINES BURLINGTON* EAT DRINK 294 $2,240,979DES MOINES BURLINGTON* SPECIALTY 544 $1,187,900DES MOINES BURLINGTON* SERVICES 1,126 $2,489,931DES MOINES BURLINGTON* WHOLESALE 142 $816,850DES MOINES BURLINGTON* MISC. 322 $994,778DES MOINES BURLINGTON* * TOTAL * 2,946 $14,457,494DES MOINES WEST BURLINGTON UTIL/TRANS 37 $98,661DES MOINES WEST BURLINGTON BLDG. MTL. 34 $270,459DES MOINES WEST BURLINGTON GEN. MDSE. 31 $4,371,543DES MOINES WEST BURLINGTON FOOD 0 $0DES MOINES WEST BURLINGTON MOTOR VEH. 45 $689,571DES MOINES WEST BURLINGTON APPAREL 49 $286,656DES MOINES WEST BURLINGTON HOME FURN. 32 $280,844DES MOINES WEST BURLINGTON EAT DRINK 61 $238,062DES MOINES WEST BURLINGTON SPECIALTY 180 $927,881DES MOINES WEST BURLINGTON SERVICES 223 $483,763DES MOINES WEST BURLINGTON WHOLESALE 40 $481,110DES MOINES WEST BURLINGTON MISC. 90 $239,835DES MOINES WEST BURLINGTON * TOTAL * 822 $8,368,385DES MOINES OTHER UTIL/TRANS 39 $122,222DES MOINES OTHER BLDG. MTL. 0 $0DES MOINES OTHER GEN. MDSE. 0 $0DES MOINES OTHER FOOD 22 $65,708DES MOINES OTHER MOTOR VEH. 36 $206,107DES MOINES OTHER APPAREL 0 $0DES MOINES OTHER HOME FURN. 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DES MOINES OTHER EAT DRINK 31 $59,279DES MOINES OTHER SPECIALTY 153 $99,816DES MOINES OTHER SERVICES 226 $138,543DES MOINES OTHER WHOLESALE 66 $264,105DES MOINES OTHER MISC. 165 $378,309DES MOINES OTHER * TOTAL * 738 $1,334,089DES MOINES COUNTY TOTAL UTIL/TRANS 159 $702,542DES MOINES COUNTY TOTAL BLDG. MTL. 78 $3,266,691DES MOINES COUNTY TOTAL GEN. MDSE. 94 $5,549,695DES MOINES COUNTY TOTAL FOOD 94 $1,138,929DES MOINES COUNTY TOTAL MOTOR VEH. 223 $1,535,393DES MOINES COUNTY TOTAL APPAREL 94 $420,885DES MOINES COUNTY TOTAL HOME FURN. 101 $504,692DES MOINES COUNTY TOTAL EAT DRINK 386 $2,538,320DES MOINES COUNTY TOTAL SPECIALTY 877 $2,215,597DES MOINES COUNTY TOTAL SERVICES 1,575 $3,112,237DES MOINES COUNTY TOTAL WHOLESALE 248 $1,562,065DES MOINES COUNTY TOTAL MISC. 577 $1,612,922DES MOINES COUNTY TOTAL * TOTAL * 4,506 $24,159,968

DICKINSON SPIRIT LAKE* UTIL/TRANS 50 $470,563DICKINSON SPIRIT LAKE* BLDG. MTL. 27 $472,615DICKINSON SPIRIT LAKE* GEN. MDSE. 20 $2,026,848DICKINSON SPIRIT LAKE* FOOD 35 $479,637DICKINSON SPIRIT LAKE* MOTOR VEH. 33 $245,674DICKINSON SPIRIT LAKE* APPAREL 0 $0DICKINSON SPIRIT LAKE* HOME FURN. 39 $133,959DICKINSON SPIRIT LAKE* EAT DRINK 124 $789,464DICKINSON SPIRIT LAKE* SPECIALTY 339 $892,882DICKINSON SPIRIT LAKE* SERVICES 544 $858,246DICKINSON SPIRIT LAKE* WHOLESALE 68 $206,478DICKINSON SPIRIT LAKE* MISC. 314 $624,853DICKINSON SPIRIT LAKE* * TOTAL * 1,593 $7,201,219DICKINSON OTHER UTIL/TRANS 149 $538,515DICKINSON OTHER BLDG. MTL. 26 $98,988DICKINSON OTHER GEN. MDSE. 20 $191,903DICKINSON OTHER FOOD 21 $77,580DICKINSON OTHER MOTOR VEH. 75 $1,236,075DICKINSON OTHER APPAREL 57 $107,073DICKINSON OTHER HOME FURN. 26 $95,087DICKINSON OTHER EAT DRINK 275 $1,196,521DICKINSON OTHER SPECIALTY 438 $422,058DICKINSON OTHER SERVICES 626 $1,057,986DICKINSON OTHER WHOLESALE 51 $142,442DICKINSON OTHER MISC. 252 $562,636DICKINSON OTHER * TOTAL * 2,016 $5,726,864DICKINSON COUNTY TOTAL UTIL/TRANS 199 $1,009,078DICKINSON COUNTY TOTAL BLDG. MTL. 53 $571,603

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DICKINSON COUNTY TOTAL GEN. MDSE. 40 $2,218,751DICKINSON COUNTY TOTAL FOOD 56 $557,217DICKINSON COUNTY TOTAL MOTOR VEH. 108 $1,481,749DICKINSON COUNTY TOTAL APPAREL 57 $107,073DICKINSON COUNTY TOTAL HOME FURN. 65 $229,046DICKINSON COUNTY TOTAL EAT DRINK 399 $1,985,985DICKINSON COUNTY TOTAL SPECIALTY 777 $1,314,940DICKINSON COUNTY TOTAL SERVICES 1,170 $1,916,232DICKINSON COUNTY TOTAL WHOLESALE 119 $348,920DICKINSON COUNTY TOTAL MISC. 566 $1,187,489DICKINSON COUNTY TOTAL * TOTAL * 3,609 $12,928,083

DUBUQUE DUBUQUE* UTIL/TRANS 186 $3,311,113DUBUQUE DUBUQUE* BLDG. MTL. 156 $5,562,147DUBUQUE DUBUQUE* GEN. MDSE. 118 $9,732,999DUBUQUE DUBUQUE* FOOD 169 $1,989,858DUBUQUE DUBUQUE* MOTOR VEH. 271 $3,345,502DUBUQUE DUBUQUE* APPAREL 199 $1,437,308DUBUQUE DUBUQUE* HOME FURN. 243 $2,702,658DUBUQUE DUBUQUE* EAT DRINK 862 $4,792,958DUBUQUE DUBUQUE* SPECIALTY 1,410 $4,261,968DUBUQUE DUBUQUE* SERVICES 2,813 $6,799,332DUBUQUE DUBUQUE* WHOLESALE 448 $3,500,137DUBUQUE DUBUQUE* MISC. 825 $1,985,506DUBUQUE DUBUQUE* * TOTAL * 7,700 $49,421,486DUBUQUE DYERSVILLE UTIL/TRANS 32 $114,538DUBUQUE DYERSVILLE BLDG. MTL. 0 $0DUBUQUE DYERSVILLE GEN. MDSE. 36 $534,027DUBUQUE DYERSVILLE FOOD 21 $237,202DUBUQUE DYERSVILLE MOTOR VEH. 21 $121,066DUBUQUE DYERSVILLE APPAREL 0 $0DUBUQUE DYERSVILLE HOME FURN. 0 $0DUBUQUE DYERSVILLE EAT DRINK 81 $403,930DUBUQUE DYERSVILLE SPECIALTY 166 $449,808DUBUQUE DYERSVILLE SERVICES 288 $459,089DUBUQUE DYERSVILLE WHOLESALE 42 $211,391DUBUQUE DYERSVILLE MISC. 173 $651,486DUBUQUE DYERSVILLE * TOTAL * 860 $3,182,537DUBUQUE OTHER UTIL/TRANS 139 $235,509DUBUQUE OTHER BLDG. MTL. 46 $834,433DUBUQUE OTHER GEN. MDSE. 29 $97,782DUBUQUE OTHER FOOD 24 $35,913DUBUQUE OTHER MOTOR VEH. 87 $346,229DUBUQUE OTHER APPAREL 0 $0DUBUQUE OTHER HOME FURN. 51 $68,838DUBUQUE OTHER EAT DRINK 159 $278,632DUBUQUE OTHER SPECIALTY 264 $189,295DUBUQUE OTHER SERVICES 694 $700,618

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

DUBUQUE OTHER WHOLESALE 213 $582,663DUBUQUE OTHER MISC. 339 $654,465DUBUQUE OTHER * TOTAL * 2,045 $4,024,377DUBUQUE COUNTY TOTAL UTIL/TRANS 357 $3,661,160DUBUQUE COUNTY TOTAL BLDG. MTL. 202 $6,396,580DUBUQUE COUNTY TOTAL GEN. MDSE. 183 $10,364,808DUBUQUE COUNTY TOTAL FOOD 214 $2,262,973DUBUQUE COUNTY TOTAL MOTOR VEH. 379 $3,812,797DUBUQUE COUNTY TOTAL APPAREL 199 $1,437,308DUBUQUE COUNTY TOTAL HOME FURN. 294 $2,771,496DUBUQUE COUNTY TOTAL EAT DRINK 1,102 $5,475,520DUBUQUE COUNTY TOTAL SPECIALTY 1,840 $4,901,071DUBUQUE COUNTY TOTAL SERVICES 3,795 $7,959,039DUBUQUE COUNTY TOTAL WHOLESALE 703 $4,294,191DUBUQUE COUNTY TOTAL MISC. 1,337 $3,291,457DUBUQUE COUNTY TOTAL * TOTAL * 10,605 $56,628,400

EMMET ESTHERVILLE* UTIL/TRANS 38 $803,495EMMET ESTHERVILLE* BLDG. MTL. 20 $211,975EMMET ESTHERVILLE* GEN. MDSE. 32 $371,161EMMET ESTHERVILLE* FOOD 24 $379,471EMMET ESTHERVILLE* MOTOR VEH. 46 $318,059EMMET ESTHERVILLE* APPAREL 0 $0EMMET ESTHERVILLE* HOME FURN. 22 $83,159EMMET ESTHERVILLE* EAT DRINK 61 $324,380EMMET ESTHERVILLE* SPECIALTY 191 $162,226EMMET ESTHERVILLE* SERVICES 338 $433,231EMMET ESTHERVILLE* WHOLESALE 48 $99,752EMMET ESTHERVILLE* MISC. 180 $297,277EMMET ESTHERVILLE* * TOTAL * 1,000 $3,484,186EMMET OTHER UTIL/TRANS 51 $129,860EMMET OTHER BLDG. MTL. 0 $0EMMET OTHER GEN. MDSE. 0 $0EMMET OTHER FOOD 0 $0EMMET OTHER MOTOR VEH. 25 $22,687EMMET OTHER APPAREL 0 $0EMMET OTHER HOME FURN. 0 $0EMMET OTHER EAT DRINK 38 $46,517EMMET OTHER SPECIALTY 81 $25,920EMMET OTHER SERVICES 136 $74,088EMMET OTHER WHOLESALE 45 $49,951EMMET OTHER MISC. 133 $246,375EMMET OTHER * TOTAL * 509 $595,398EMMET COUNTY TOTAL UTIL/TRANS 89 $933,355EMMET COUNTY TOTAL BLDG. MTL. 20 $211,975EMMET COUNTY TOTAL GEN. MDSE. 32 $371,161EMMET COUNTY TOTAL FOOD 24 $379,471EMMET COUNTY TOTAL MOTOR VEH. 71 $340,746

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

EMMET COUNTY TOTAL APPAREL 0 $0EMMET COUNTY TOTAL HOME FURN. 22 $83,159EMMET COUNTY TOTAL EAT DRINK 99 $370,897EMMET COUNTY TOTAL SPECIALTY 272 $188,146EMMET COUNTY TOTAL SERVICES 474 $507,319EMMET COUNTY TOTAL WHOLESALE 93 $149,703EMMET COUNTY TOTAL MISC. 313 $543,652EMMET COUNTY TOTAL * TOTAL * 1,509 $4,079,584

FAYETTE OELWEIN UTIL/TRANS 24 $98,339FAYETTE OELWEIN BLDG. MTL. 0 $0FAYETTE OELWEIN GEN. MDSE. 26 $585,844FAYETTE OELWEIN FOOD 22 $181,521FAYETTE OELWEIN MOTOR VEH. 48 $210,961FAYETTE OELWEIN APPAREL 0 $0FAYETTE OELWEIN HOME FURN. 26 $82,741FAYETTE OELWEIN EAT DRINK 97 $365,802FAYETTE OELWEIN SPECIALTY 175 $172,318FAYETTE OELWEIN SERVICES 293 $676,077FAYETTE OELWEIN WHOLESALE 28 $237,199FAYETTE OELWEIN MISC. 144 $282,745FAYETTE OELWEIN * TOTAL * 883 $2,893,547FAYETTE WEST UNION* UTIL/TRANS 24 $76,682FAYETTE WEST UNION* BLDG. MTL. 21 $180,762FAYETTE WEST UNION* GEN. MDSE. 0 $0FAYETTE WEST UNION* FOOD 0 $0FAYETTE WEST UNION* MOTOR VEH. 36 $103,911FAYETTE WEST UNION* APPAREL 0 $0FAYETTE WEST UNION* HOME FURN. 0 $0FAYETTE WEST UNION* EAT DRINK 59 $168,297FAYETTE WEST UNION* SPECIALTY 131 $80,102FAYETTE WEST UNION* SERVICES 196 $181,597FAYETTE WEST UNION* WHOLESALE 50 $156,377FAYETTE WEST UNION* MISC. 140 $509,618FAYETTE WEST UNION* * TOTAL * 657 $1,457,346FAYETTE OTHER UTIL/TRANS 72 $46,715FAYETTE OTHER BLDG. MTL. 57 $155,125FAYETTE OTHER GEN. MDSE. 27 $102,149FAYETTE OTHER FOOD 20 $59,862FAYETTE OTHER MOTOR VEH. 49 $164,019FAYETTE OTHER APPAREL 0 $0FAYETTE OTHER HOME FURN. 0 $0FAYETTE OTHER EAT DRINK 102 $166,339FAYETTE OTHER SPECIALTY 225 $48,958FAYETTE OTHER SERVICES 421 $298,688FAYETTE OTHER WHOLESALE 69 $171,582FAYETTE OTHER MISC. 243 $135,347FAYETTE OTHER * TOTAL * 1,285 $1,348,784

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

FAYETTE COUNTY TOTAL UTIL/TRANS 120 $221,736FAYETTE COUNTY TOTAL BLDG. MTL. 78 $335,887FAYETTE COUNTY TOTAL GEN. MDSE. 53 $687,993FAYETTE COUNTY TOTAL FOOD 42 $241,383FAYETTE COUNTY TOTAL MOTOR VEH. 133 $478,891FAYETTE COUNTY TOTAL APPAREL 0 $0FAYETTE COUNTY TOTAL HOME FURN. 26 $82,741FAYETTE COUNTY TOTAL EAT DRINK 258 $700,438FAYETTE COUNTY TOTAL SPECIALTY 531 $301,378FAYETTE COUNTY TOTAL SERVICES 910 $1,156,362FAYETTE COUNTY TOTAL WHOLESALE 147 $565,158FAYETTE COUNTY TOTAL MISC. 527 $927,710FAYETTE COUNTY TOTAL * TOTAL * 2,825 $5,699,677

FLOYD CHARLES CITY* UTIL/TRANS 39 $512,149FLOYD CHARLES CITY* BLDG. MTL. 30 $231,851FLOYD CHARLES CITY* GEN. MDSE. 24 $817,429FLOYD CHARLES CITY* FOOD 0 $0FLOYD CHARLES CITY* MOTOR VEH. 65 $382,129FLOYD CHARLES CITY* APPAREL 0 $0FLOYD CHARLES CITY* HOME FURN. 42 $132,522FLOYD CHARLES CITY* EAT DRINK 116 $464,522FLOYD CHARLES CITY* SPECIALTY 251 $236,968FLOYD CHARLES CITY* SERVICES 523 $487,462FLOYD CHARLES CITY* WHOLESALE 68 $337,662FLOYD CHARLES CITY* MISC. 226 $706,855FLOYD CHARLES CITY* * TOTAL * 1,384 $4,309,549FLOYD OTHER UTIL/TRANS 52 $78,439FLOYD OTHER BLDG. MTL. 0 $0FLOYD OTHER GEN. MDSE. 0 $0FLOYD OTHER FOOD 0 $0FLOYD OTHER MOTOR VEH. 50 $90,180FLOYD OTHER APPAREL 0 $0FLOYD OTHER HOME FURN. 0 $0FLOYD OTHER EAT DRINK 59 $75,175FLOYD OTHER SPECIALTY 164 $30,232FLOYD OTHER SERVICES 264 $257,981FLOYD OTHER WHOLESALE 66 $54,396FLOYD OTHER MISC. 228 $351,835FLOYD OTHER * TOTAL * 883 $938,238FLOYD COUNTY TOTAL UTIL/TRANS 91 $590,588FLOYD COUNTY TOTAL BLDG. MTL. 30 $231,851FLOYD COUNTY TOTAL GEN. MDSE. 24 $817,429FLOYD COUNTY TOTAL FOOD 0 $0FLOYD COUNTY TOTAL MOTOR VEH. 115 $472,309FLOYD COUNTY TOTAL APPAREL 0 $0FLOYD COUNTY TOTAL HOME FURN. 42 $132,522FLOYD COUNTY TOTAL EAT DRINK 175 $539,697

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

FLOYD COUNTY TOTAL SPECIALTY 415 $267,200FLOYD COUNTY TOTAL SERVICES 787 $745,443FLOYD COUNTY TOTAL WHOLESALE 134 $392,058FLOYD COUNTY TOTAL MISC. 454 $1,058,690FLOYD COUNTY TOTAL * TOTAL * 2,267 $5,247,787

FRANKLIN HAMPTON* UTIL/TRANS 33 $303,564FRANKLIN HAMPTON* BLDG. MTL. 0 $0FRANKLIN HAMPTON* GEN. MDSE. 0 $0FRANKLIN HAMPTON* FOOD 22 $146,643FRANKLIN HAMPTON* MOTOR VEH. 42 $144,276FRANKLIN HAMPTON* APPAREL 0 $0FRANKLIN HAMPTON* HOME FURN. 0 $0FRANKLIN HAMPTON* EAT DRINK 70 $205,821FRANKLIN HAMPTON* SPECIALTY 168 $116,318FRANKLIN HAMPTON* SERVICES 305 $332,911FRANKLIN HAMPTON* WHOLESALE 63 $209,349FRANKLIN HAMPTON* MISC. 220 $719,613FRANKLIN HAMPTON* * TOTAL * 923 $2,178,495FRANKLIN OTHER UTIL/TRANS 68 $135,930FRANKLIN OTHER BLDG. MTL. 0 $0FRANKLIN OTHER GEN. MDSE. 0 $0FRANKLIN OTHER FOOD 23 $27,586FRANKLIN OTHER MOTOR VEH. 21 $57,808FRANKLIN OTHER APPAREL 0 $0FRANKLIN OTHER HOME FURN. 0 $0FRANKLIN OTHER EAT DRINK 40 $61,079FRANKLIN OTHER SPECIALTY 116 $67,841FRANKLIN OTHER SERVICES 164 $107,038FRANKLIN OTHER WHOLESALE 65 $93,800FRANKLIN OTHER MISC. 126 $185,185FRANKLIN OTHER * TOTAL * 623 $736,267FRANKLIN COUNTY TOTAL UTIL/TRANS 101 $439,494FRANKLIN COUNTY TOTAL BLDG. MTL. 0 $0FRANKLIN COUNTY TOTAL GEN. MDSE. 0 $0FRANKLIN COUNTY TOTAL FOOD 45 $174,229FRANKLIN COUNTY TOTAL MOTOR VEH. 63 $202,084FRANKLIN COUNTY TOTAL APPAREL 0 $0FRANKLIN COUNTY TOTAL HOME FURN. 0 $0FRANKLIN COUNTY TOTAL EAT DRINK 110 $266,900FRANKLIN COUNTY TOTAL SPECIALTY 284 $184,159FRANKLIN COUNTY TOTAL SERVICES 469 $439,949FRANKLIN COUNTY TOTAL WHOLESALE 128 $303,149FRANKLIN COUNTY TOTAL MISC. 346 $904,798FRANKLIN COUNTY TOTAL * TOTAL * 1,546 $2,914,762

FREMONT COUNTY TOTAL UTIL/TRANS 101 $431,805FREMONT COUNTY TOTAL BLDG. MTL. 32 $53,055

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

FREMONT COUNTY TOTAL GEN. MDSE. 0 $0FREMONT COUNTY TOTAL FOOD 0 $0FREMONT COUNTY TOTAL MOTOR VEH. 71 $186,091FREMONT COUNTY TOTAL APPAREL 0 $0FREMONT COUNTY TOTAL HOME FURN. 0 $0FREMONT COUNTY TOTAL EAT DRINK 110 $421,882FREMONT COUNTY TOTAL SPECIALTY 185 $89,371FREMONT COUNTY TOTAL SERVICES 309 $274,399FREMONT COUNTY TOTAL WHOLESALE 56 $42,636FREMONT COUNTY TOTAL MISC. 192 $1,250,289FREMONT COUNTY TOTAL * TOTAL * 1,056 $2,749,528

GREENE JEFFERSON* UTIL/TRANS 33 $531,816GREENE JEFFERSON* BLDG. MTL. 24 $226,952GREENE JEFFERSON* GEN. MDSE. 24 $252,919GREENE JEFFERSON* FOOD 0 $0GREENE JEFFERSON* MOTOR VEH. 44 $154,347GREENE JEFFERSON* APPAREL 21 $21,507GREENE JEFFERSON* HOME FURN. 21 $30,679GREENE JEFFERSON* EAT DRINK 70 $155,720GREENE JEFFERSON* SPECIALTY 130 $124,773GREENE JEFFERSON* SERVICES 290 $220,940GREENE JEFFERSON* WHOLESALE 39 $280,749GREENE JEFFERSON* MISC. 127 $254,139GREENE JEFFERSON* * TOTAL * 823 $2,254,541GREENE OTHER UTIL/TRANS 56 $51,018GREENE 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 23 $21,187GREENE OTHER SPECIALTY 105 $36,091GREENE OTHER SERVICES 190 $99,217GREENE OTHER WHOLESALE 63 $287,710GREENE OTHER MISC. 107 $181,334GREENE OTHER * TOTAL * 544 $676,557GREENE COUNTY TOTAL UTIL/TRANS 89 $582,834GREENE COUNTY TOTAL BLDG. MTL. 24 $226,952GREENE COUNTY TOTAL GEN. MDSE. 24 $252,919GREENE COUNTY TOTAL FOOD 0 $0GREENE COUNTY TOTAL MOTOR VEH. 44 $154,347GREENE COUNTY TOTAL APPAREL 21 $21,507GREENE COUNTY TOTAL HOME FURN. 21 $30,679GREENE COUNTY TOTAL EAT DRINK 93 $176,907GREENE COUNTY TOTAL SPECIALTY 235 $160,864GREENE COUNTY TOTAL SERVICES 480 $320,157

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53

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

GREENE COUNTY TOTAL WHOLESALE 102 $568,459GREENE COUNTY TOTAL MISC. 234 $435,473GREENE COUNTY TOTAL * TOTAL * 1,367 $2,931,098

GRUNDY GRUNDY CENTER* UTIL/TRANS 29 $277,533GRUNDY GRUNDY CENTER* BLDG. MTL. 0 $0GRUNDY GRUNDY CENTER* GEN. MDSE. 0 $0GRUNDY GRUNDY CENTER* FOOD 0 $0GRUNDY GRUNDY CENTER* MOTOR VEH. 38 $96,746GRUNDY GRUNDY CENTER* APPAREL 0 $0GRUNDY GRUNDY CENTER* HOME FURN. 0 $0GRUNDY GRUNDY CENTER* EAT DRINK 28 $70,893GRUNDY GRUNDY CENTER* SPECIALTY 101 $116,594GRUNDY GRUNDY CENTER* SERVICES 174 $168,490GRUNDY GRUNDY CENTER* WHOLESALE 38 $356,194GRUNDY GRUNDY CENTER* MISC. 104 $309,634GRUNDY GRUNDY CENTER* * TOTAL * 512 $1,396,084GRUNDY OTHER UTIL/TRANS 82 $154,842GRUNDY OTHER BLDG. MTL. 24 $327,469GRUNDY OTHER GEN. MDSE. 27 $136,936GRUNDY OTHER FOOD 31 $137,445GRUNDY OTHER MOTOR VEH. 48 $84,897GRUNDY OTHER APPAREL 0 $0GRUNDY OTHER HOME FURN. 0 $0GRUNDY OTHER EAT DRINK 92 $155,659GRUNDY OTHER SPECIALTY 219 $72,180GRUNDY OTHER SERVICES 346 $312,017GRUNDY OTHER WHOLESALE 78 $236,641GRUNDY OTHER MISC. 167 $203,908GRUNDY OTHER * TOTAL * 1,114 $1,821,994GRUNDY COUNTY TOTAL UTIL/TRANS 111 $432,375GRUNDY COUNTY TOTAL BLDG. MTL. 24 $327,469GRUNDY COUNTY TOTAL GEN. MDSE. 27 $136,936GRUNDY COUNTY TOTAL FOOD 31 $137,445GRUNDY COUNTY TOTAL MOTOR VEH. 86 $181,643GRUNDY COUNTY TOTAL APPAREL 0 $0GRUNDY COUNTY TOTAL HOME FURN. 0 $0GRUNDY COUNTY TOTAL EAT DRINK 120 $226,552GRUNDY COUNTY TOTAL SPECIALTY 320 $188,774GRUNDY COUNTY TOTAL SERVICES 520 $480,507GRUNDY COUNTY TOTAL WHOLESALE 116 $592,835GRUNDY COUNTY TOTAL MISC. 271 $513,542GRUNDY COUNTY TOTAL * TOTAL * 1,626 $3,218,078

GUTHRIE COUNTY TOTAL UTIL/TRANS 149 $445,310GUTHRIE COUNTY TOTAL BLDG. MTL. 41 $270,412GUTHRIE COUNTY TOTAL GEN. MDSE. 44 $377,972GUTHRIE COUNTY TOTAL FOOD 20 $239,787

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54

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

GUTHRIE COUNTY TOTAL MOTOR VEH. 51 $124,364GUTHRIE COUNTY TOTAL APPAREL 0 $0GUTHRIE COUNTY TOTAL HOME FURN. 31 $46,434GUTHRIE COUNTY TOTAL EAT DRINK 134 $214,612GUTHRIE COUNTY TOTAL SPECIALTY 297 $266,819GUTHRIE COUNTY TOTAL SERVICES 514 $368,581GUTHRIE COUNTY TOTAL WHOLESALE 63 $142,940GUTHRIE COUNTY TOTAL MISC. 303 $270,268GUTHRIE COUNTY TOTAL * TOTAL * 1,647 $2,767,499

HAMILTON WEBSTER CITY* UTIL/TRANS 52 $433,093HAMILTON WEBSTER CITY* BLDG. MTL. 29 $270,345HAMILTON WEBSTER CITY* GEN. MDSE. 28 $470,521HAMILTON WEBSTER CITY* FOOD 25 $330,994HAMILTON WEBSTER CITY* MOTOR VEH. 51 $353,578HAMILTON WEBSTER CITY* APPAREL 0 $0HAMILTON WEBSTER CITY* HOME FURN. 25 $73,399HAMILTON WEBSTER CITY* EAT DRINK 96 $377,629HAMILTON WEBSTER CITY* SPECIALTY 242 $191,796HAMILTON WEBSTER CITY* SERVICES 409 $450,226HAMILTON WEBSTER CITY* WHOLESALE 43 $243,224HAMILTON WEBSTER CITY* MISC. 219 $500,468HAMILTON WEBSTER CITY* * TOTAL * 1,219 $3,695,273HAMILTON OTHER UTIL/TRANS 76 $190,122HAMILTON OTHER BLDG. MTL. 0 $0HAMILTON OTHER GEN. MDSE. 0 $0HAMILTON OTHER FOOD 0 $0HAMILTON OTHER MOTOR VEH. 0 $0HAMILTON OTHER APPAREL 0 $0HAMILTON OTHER HOME FURN. 0 $0HAMILTON OTHER EAT DRINK 62 $184,673HAMILTON OTHER SPECIALTY 150 $28,762HAMILTON OTHER SERVICES 221 $231,072HAMILTON OTHER WHOLESALE 86 $211,553HAMILTON OTHER MISC. 208 $350,165HAMILTON OTHER * TOTAL * 803 $1,196,347HAMILTON COUNTY TOTAL UTIL/TRANS 128 $623,215HAMILTON COUNTY TOTAL BLDG. MTL. 29 $270,345HAMILTON COUNTY TOTAL GEN. MDSE. 28 $470,521HAMILTON COUNTY TOTAL FOOD 25 $330,994HAMILTON COUNTY TOTAL MOTOR VEH. 51 $353,578HAMILTON COUNTY TOTAL APPAREL 0 $0HAMILTON COUNTY TOTAL HOME FURN. 25 $73,399HAMILTON COUNTY TOTAL EAT DRINK 158 $562,302HAMILTON COUNTY TOTAL SPECIALTY 392 $220,558HAMILTON COUNTY TOTAL SERVICES 630 $681,298HAMILTON COUNTY TOTAL WHOLESALE 129 $454,777

IOWA DEPARTMENT OF REVENUE

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HAMILTON COUNTY TOTAL MISC. 427 $850,633HAMILTON COUNTY TOTAL * TOTAL * 2,022 $4,891,620

HANCOCK GARNER* UTIL/TRANS 26 $175,838HANCOCK GARNER* BLDG. MTL. 0 $0HANCOCK GARNER* GEN. MDSE. 20 $130,811HANCOCK GARNER* FOOD 0 $0HANCOCK GARNER* MOTOR VEH. 27 $82,230HANCOCK GARNER* APPAREL 0 $0HANCOCK GARNER* HOME FURN. 0 $0HANCOCK GARNER* EAT DRINK 29 $95,384HANCOCK GARNER* SPECIALTY 130 $122,334HANCOCK GARNER* SERVICES 208 $160,786HANCOCK GARNER* WHOLESALE 53 $194,984HANCOCK GARNER* MISC. 122 $331,155HANCOCK GARNER* * TOTAL * 615 $1,293,522HANCOCK FOREST CITY UTIL/TRANS 0 $0HANCOCK FOREST CITY BLDG. MTL. 0 $0HANCOCK FOREST CITY GEN. MDSE. 0 $0HANCOCK FOREST CITY FOOD 0 $0HANCOCK FOREST CITY MOTOR VEH. 0 $0HANCOCK FOREST CITY APPAREL 0 $0HANCOCK FOREST CITY HOME FURN. 0 $0HANCOCK FOREST CITY EAT DRINK 0 $0HANCOCK FOREST CITY SPECIALTY 48 $5,966HANCOCK FOREST CITY SERVICES 39 $73,943HANCOCK FOREST CITY WHOLESALE 0 $0HANCOCK FOREST CITY MISC. 75 $721,967HANCOCK FOREST CITY * TOTAL * 162 $801,876HANCOCK OTHER UTIL/TRANS 62 $220,757HANCOCK OTHER BLDG. MTL. 31 $145,093HANCOCK OTHER GEN. MDSE. 0 $0HANCOCK OTHER FOOD 25 $100,467HANCOCK OTHER MOTOR VEH. 47 $154,687HANCOCK OTHER APPAREL 0 $0HANCOCK OTHER HOME FURN. 0 $0HANCOCK OTHER EAT DRINK 72 $90,835HANCOCK OTHER SPECIALTY 144 $85,780HANCOCK OTHER SERVICES 302 $146,535HANCOCK OTHER WHOLESALE 66 $84,256HANCOCK OTHER MISC. 162 $188,307HANCOCK OTHER * TOTAL * 911 $1,216,717HANCOCK COUNTY TOTAL UTIL/TRANS 88 $396,595HANCOCK COUNTY TOTAL BLDG. MTL. 31 $145,093HANCOCK COUNTY TOTAL GEN. MDSE. 20 $130,811HANCOCK COUNTY TOTAL FOOD 25 $100,467HANCOCK COUNTY TOTAL MOTOR VEH. 74 $236,917HANCOCK COUNTY TOTAL APPAREL 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HANCOCK COUNTY TOTAL HOME FURN. 0 $0HANCOCK COUNTY TOTAL EAT DRINK 101 $186,219HANCOCK COUNTY TOTAL SPECIALTY 322 $214,080HANCOCK COUNTY TOTAL SERVICES 549 $381,264HANCOCK COUNTY TOTAL WHOLESALE 119 $279,240HANCOCK COUNTY TOTAL MISC. 359 $1,241,429HANCOCK COUNTY TOTAL * TOTAL * 1,688 $3,312,115

HARDIN IOWA FALLS UTIL/TRANS 48 $206,708HARDIN IOWA FALLS BLDG. MTL. 23 $472,874HARDIN IOWA FALLS GEN. MDSE. 28 $1,120,930HARDIN IOWA FALLS FOOD 0 $0HARDIN IOWA FALLS MOTOR VEH. 48 $312,286HARDIN IOWA FALLS APPAREL 0 $0HARDIN IOWA FALLS HOME FURN. 31 $128,689HARDIN IOWA FALLS EAT DRINK 75 $369,655HARDIN IOWA FALLS SPECIALTY 193 $173,230HARDIN IOWA FALLS SERVICES 370 $432,124HARDIN IOWA FALLS WHOLESALE 51 $326,668HARDIN IOWA FALLS MISC. 229 $1,432,131HARDIN IOWA FALLS * TOTAL * 1,096 $4,975,295HARDIN ELDORA* UTIL/TRANS 0 $0HARDIN ELDORA* BLDG. MTL. 0 $0HARDIN ELDORA* GEN. MDSE. 0 $0HARDIN ELDORA* FOOD 0 $0HARDIN ELDORA* MOTOR VEH. 25 $103,830HARDIN ELDORA* APPAREL 0 $0HARDIN ELDORA* HOME FURN. 0 $0HARDIN ELDORA* EAT DRINK 31 $53,889HARDIN ELDORA* SPECIALTY 103 $42,994HARDIN ELDORA* SERVICES 196 $139,881HARDIN ELDORA* WHOLESALE 21 $71,101HARDIN ELDORA* MISC. 141 $717,884HARDIN ELDORA* * TOTAL * 517 $1,129,579HARDIN OTHER UTIL/TRANS 101 $267,178HARDIN OTHER BLDG. MTL. 0 $0HARDIN OTHER GEN. MDSE. 24 $165,535HARDIN OTHER FOOD 0 $0HARDIN OTHER MOTOR VEH. 44 $116,129HARDIN OTHER APPAREL 0 $0HARDIN OTHER HOME FURN. 0 $0HARDIN OTHER EAT DRINK 53 $60,316HARDIN OTHER SPECIALTY 208 $108,014HARDIN OTHER SERVICES 368 $256,092HARDIN OTHER WHOLESALE 68 $327,987HARDIN OTHER MISC. 212 $323,778HARDIN OTHER * TOTAL * 1,078 $1,625,029HARDIN COUNTY TOTAL UTIL/TRANS 149 $473,886

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HARDIN COUNTY TOTAL BLDG. MTL. 23 $472,874HARDIN COUNTY TOTAL GEN. MDSE. 52 $1,286,465HARDIN COUNTY TOTAL FOOD 0 $0HARDIN COUNTY TOTAL MOTOR VEH. 117 $532,245HARDIN COUNTY TOTAL APPAREL 0 $0HARDIN COUNTY TOTAL HOME FURN. 31 $128,689HARDIN COUNTY TOTAL EAT DRINK 159 $483,860HARDIN COUNTY TOTAL SPECIALTY 504 $324,238HARDIN COUNTY TOTAL SERVICES 934 $828,097HARDIN COUNTY TOTAL WHOLESALE 140 $725,756HARDIN COUNTY TOTAL MISC. 582 $2,473,793HARDIN COUNTY TOTAL * TOTAL * 2,691 $7,729,903

HARRISON MISSOURI VALLEY UTIL/TRANS 24 $191,006HARRISON MISSOURI VALLEY BLDG. MTL. 0 $0HARRISON MISSOURI VALLEY GEN. MDSE. 20 $238,027HARRISON MISSOURI VALLEY FOOD 0 $0HARRISON MISSOURI VALLEY MOTOR VEH. 28 $150,076HARRISON MISSOURI VALLEY APPAREL 0 $0HARRISON MISSOURI VALLEY HOME FURN. 0 $0HARRISON MISSOURI VALLEY EAT DRINK 66 $438,888HARRISON MISSOURI VALLEY SPECIALTY 88 $48,571HARRISON MISSOURI VALLEY SERVICES 185 $213,749HARRISON MISSOURI VALLEY WHOLESALE 21 $74,387HARRISON MISSOURI VALLEY MISC. 101 $218,033HARRISON MISSOURI VALLEY * TOTAL * 533 $1,572,737HARRISON OTHER UTIL/TRANS 65 $143,787HARRISON OTHER BLDG. MTL. 31 $80,892HARRISON OTHER GEN. MDSE. 0 $0HARRISON OTHER FOOD 46 $198,878HARRISON OTHER MOTOR VEH. 47 $59,793HARRISON OTHER APPAREL 0 $0HARRISON OTHER HOME FURN. 0 $0HARRISON OTHER EAT DRINK 94 $124,838HARRISON OTHER SPECIALTY 211 $122,012HARRISON OTHER SERVICES 358 $207,317HARRISON OTHER WHOLESALE 87 $136,924HARRISON OTHER MISC. 208 $380,111HARRISON OTHER * TOTAL * 1,147 $1,454,552HARRISON COUNTY TOTAL UTIL/TRANS 89 $334,793HARRISON COUNTY TOTAL BLDG. MTL. 31 $80,892HARRISON COUNTY TOTAL GEN. MDSE. 20 $238,027HARRISON COUNTY TOTAL FOOD 46 $198,878HARRISON COUNTY TOTAL MOTOR VEH. 75 $209,869HARRISON COUNTY TOTAL APPAREL 0 $0HARRISON COUNTY TOTAL HOME FURN. 0 $0HARRISON COUNTY TOTAL EAT DRINK 160 $563,726HARRISON COUNTY TOTAL SPECIALTY 299 $170,583

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HARRISON COUNTY TOTAL SERVICES 543 $421,066HARRISON COUNTY TOTAL WHOLESALE 108 $211,311HARRISON COUNTY TOTAL MISC. 309 $598,144HARRISON COUNTY TOTAL * TOTAL * 1,680 $3,027,289

HENRY MT PLEASANT* UTIL/TRANS 65 $1,016,967HENRY MT PLEASANT* BLDG. MTL. 0 $0HENRY MT PLEASANT* GEN. MDSE. 0 $0HENRY MT PLEASANT* FOOD 31 $458,537HENRY MT PLEASANT* MOTOR VEH. 74 $346,921HENRY MT PLEASANT* APPAREL 23 $93,627HENRY MT PLEASANT* HOME FURN. 34 $128,063HENRY MT PLEASANT* EAT DRINK 133 $618,933HENRY MT PLEASANT* SPECIALTY 234 $231,358HENRY MT PLEASANT* SERVICES 514 $563,219HENRY MT PLEASANT* WHOLESALE 94 $216,000HENRY MT PLEASANT* MISC. 286 $3,079,030HENRY MT PLEASANT* * TOTAL * 1,488 $6,752,655HENRY OTHER UTIL/TRANS 51 $122,659HENRY OTHER BLDG. MTL. 20 $76,960HENRY OTHER GEN. MDSE. 0 $0HENRY OTHER FOOD 29 $124,135HENRY OTHER MOTOR VEH. 44 $94,791HENRY OTHER APPAREL 0 $0HENRY OTHER HOME FURN. 0 $0HENRY OTHER EAT DRINK 63 $112,196HENRY OTHER SPECIALTY 188 $44,259HENRY OTHER SERVICES 359 $250,694HENRY OTHER WHOLESALE 68 $73,773HENRY OTHER MISC. 182 $389,792HENRY OTHER * TOTAL * 1,004 $1,289,259HENRY COUNTY TOTAL UTIL/TRANS 116 $1,139,626HENRY COUNTY TOTAL BLDG. MTL. 20 $76,960HENRY COUNTY TOTAL GEN. MDSE. 0 $0HENRY COUNTY TOTAL FOOD 60 $582,672HENRY COUNTY TOTAL MOTOR VEH. 118 $441,712HENRY COUNTY TOTAL APPAREL 23 $93,627HENRY COUNTY TOTAL HOME FURN. 34 $128,063HENRY COUNTY TOTAL EAT DRINK 196 $731,129HENRY COUNTY TOTAL SPECIALTY 422 $275,617HENRY COUNTY TOTAL SERVICES 873 $813,913HENRY COUNTY TOTAL WHOLESALE 162 $289,773HENRY COUNTY TOTAL MISC. 468 $3,468,822HENRY COUNTY TOTAL * TOTAL * 2,492 $8,041,914

HOWARD CRESCO* UTIL/TRANS 28 $223,848HOWARD CRESCO* BLDG. MTL. 0 $0HOWARD CRESCO* GEN. MDSE. 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HOWARD CRESCO* FOOD 26 $201,153HOWARD CRESCO* MOTOR VEH. 40 $196,471HOWARD CRESCO* APPAREL 0 $0HOWARD CRESCO* HOME FURN. 25 $78,988HOWARD CRESCO* EAT DRINK 59 $184,830HOWARD CRESCO* SPECIALTY 143 $165,977HOWARD CRESCO* SERVICES 278 $265,102HOWARD CRESCO* WHOLESALE 44 $251,208HOWARD CRESCO* MISC. 175 $559,087HOWARD CRESCO* * TOTAL * 818 $2,126,664HOWARD OTHER UTIL/TRANS 20 $9,833HOWARD OTHER BLDG. MTL. 25 $101,749HOWARD OTHER GEN. MDSE. 0 $0HOWARD OTHER FOOD 0 $0HOWARD OTHER MOTOR VEH. 50 $60,137HOWARD OTHER APPAREL 0 $0HOWARD OTHER HOME FURN. 0 $0HOWARD OTHER EAT DRINK 46 $39,033HOWARD OTHER SPECIALTY 93 $60,178HOWARD OTHER SERVICES 197 $68,351HOWARD OTHER WHOLESALE 66 $169,531HOWARD OTHER MISC. 161 $187,581HOWARD OTHER * TOTAL * 658 $696,393HOWARD COUNTY TOTAL UTIL/TRANS 48 $233,681HOWARD COUNTY TOTAL BLDG. MTL. 25 $101,749HOWARD COUNTY TOTAL GEN. MDSE. 0 $0HOWARD COUNTY TOTAL FOOD 26 $201,153HOWARD COUNTY TOTAL MOTOR VEH. 90 $256,608HOWARD COUNTY TOTAL APPAREL 0 $0HOWARD COUNTY TOTAL HOME FURN. 25 $78,988HOWARD COUNTY TOTAL EAT DRINK 105 $223,863HOWARD COUNTY TOTAL SPECIALTY 236 $226,155HOWARD COUNTY TOTAL SERVICES 475 $333,453HOWARD COUNTY TOTAL WHOLESALE 110 $420,739HOWARD COUNTY TOTAL MISC. 336 $746,668HOWARD COUNTY TOTAL * TOTAL * 1,476 $2,823,057

HUMBOLDT HUMBOLDT UTIL/TRANS 35 $313,765HUMBOLDT HUMBOLDT BLDG. MTL. 0 $0HUMBOLDT HUMBOLDT GEN. MDSE. 28 $260,011HUMBOLDT HUMBOLDT FOOD 0 $0HUMBOLDT HUMBOLDT MOTOR VEH. 63 $203,986HUMBOLDT HUMBOLDT APPAREL 21 $39,380HUMBOLDT HUMBOLDT HOME FURN. 0 $0HUMBOLDT HUMBOLDT EAT DRINK 80 $266,265HUMBOLDT HUMBOLDT SPECIALTY 128 $39,600HUMBOLDT HUMBOLDT SERVICES 300 $409,471HUMBOLDT HUMBOLDT WHOLESALE 59 $320,115

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

HUMBOLDT HUMBOLDT MISC. 194 $1,173,634HUMBOLDT HUMBOLDT * TOTAL * 908 $3,026,227HUMBOLDT OTHER UTIL/TRANS 83 $53,689HUMBOLDT OTHER BLDG. MTL. 0 $0HUMBOLDT OTHER GEN. MDSE. 0 $0HUMBOLDT OTHER FOOD 0 $0HUMBOLDT OTHER MOTOR VEH. 37 $44,048HUMBOLDT OTHER APPAREL 0 $0HUMBOLDT OTHER HOME FURN. 0 $0HUMBOLDT OTHER EAT DRINK 46 $59,594HUMBOLDT OTHER SPECIALTY 129 $69,520HUMBOLDT OTHER SERVICES 177 $88,426HUMBOLDT OTHER WHOLESALE 46 $132,697HUMBOLDT OTHER MISC. 75 $108,084HUMBOLDT OTHER * TOTAL * 593 $556,058HUMBOLDT COUNTY TOTAL UTIL/TRANS 118 $367,454HUMBOLDT COUNTY TOTAL BLDG. MTL. 0 $0HUMBOLDT COUNTY TOTAL GEN. MDSE. 28 $260,011HUMBOLDT COUNTY TOTAL FOOD 0 $0HUMBOLDT COUNTY TOTAL MOTOR VEH. 100 $248,034HUMBOLDT COUNTY TOTAL APPAREL 21 $39,380HUMBOLDT COUNTY TOTAL HOME FURN. 0 $0HUMBOLDT COUNTY TOTAL EAT DRINK 126 $325,859HUMBOLDT COUNTY TOTAL SPECIALTY 257 $109,120HUMBOLDT COUNTY TOTAL SERVICES 477 $497,897HUMBOLDT COUNTY TOTAL WHOLESALE 105 $452,812HUMBOLDT COUNTY TOTAL MISC. 269 $1,281,718HUMBOLDT COUNTY TOTAL * TOTAL * 1,501 $3,582,285

IDA COUNTY TOTAL UTIL/TRANS 75 $272,310IDA COUNTY TOTAL BLDG. MTL. 34 $149,614IDA COUNTY TOTAL GEN. MDSE. 36 $356,374IDA COUNTY TOTAL FOOD 0 $0IDA COUNTY TOTAL MOTOR VEH. 73 $174,904IDA COUNTY TOTAL APPAREL 0 $0IDA COUNTY TOTAL HOME FURN. 0 $0IDA COUNTY TOTAL EAT DRINK 69 $159,573IDA COUNTY TOTAL SPECIALTY 156 $83,181IDA COUNTY TOTAL SERVICES 341 $250,440IDA COUNTY TOTAL WHOLESALE 82 $215,957IDA COUNTY TOTAL MISC. 235 $444,596IDA COUNTY TOTAL * TOTAL * 1,101 $2,106,949

IOWA COUNTY TOTAL UTIL/TRANS 111 $543,268IOWA COUNTY TOTAL BLDG. MTL. 38 $198,875IOWA COUNTY TOTAL GEN. MDSE. 48 $429,691IOWA COUNTY TOTAL FOOD 76 $391,055IOWA COUNTY TOTAL MOTOR VEH. 108 $312,826

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61

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

IOWA COUNTY TOTAL APPAREL 170 $2,081,773IOWA COUNTY TOTAL HOME FURN. 78 $467,019IOWA COUNTY TOTAL EAT DRINK 155 $873,910IOWA COUNTY TOTAL SPECIALTY 534 $1,008,752IOWA COUNTY TOTAL SERVICES 824 $1,049,321IOWA COUNTY TOTAL WHOLESALE 114 $409,220IOWA COUNTY TOTAL MISC. 364 $1,083,487IOWA COUNTY TOTAL * TOTAL * 2,620 $8,849,197

JACKSON MAQUOKETA* UTIL/TRANS 45 $386,199JACKSON MAQUOKETA* BLDG. MTL. 25 $188,047JACKSON MAQUOKETA* GEN. MDSE. 28 $1,243,005JACKSON MAQUOKETA* FOOD 25 $232,694JACKSON MAQUOKETA* MOTOR VEH. 55 $263,007JACKSON MAQUOKETA* APPAREL 0 $0JACKSON MAQUOKETA* HOME FURN. 37 $58,482JACKSON MAQUOKETA* EAT DRINK 99 $427,361JACKSON MAQUOKETA* SPECIALTY 176 $204,716JACKSON MAQUOKETA* SERVICES 437 $340,568JACKSON MAQUOKETA* WHOLESALE 61 $161,286JACKSON MAQUOKETA* MISC. 194 $159,729JACKSON MAQUOKETA* * TOTAL * 1,182 $3,665,094JACKSON OTHER UTIL/TRANS 99 $193,045JACKSON OTHER BLDG. MTL. 38 $205,207JACKSON OTHER GEN. MDSE. 0 $0JACKSON OTHER FOOD 0 $0JACKSON OTHER MOTOR VEH. 77 $228,790JACKSON OTHER APPAREL 0 $0JACKSON OTHER HOME FURN. 0 $0JACKSON OTHER EAT DRINK 167 $337,078JACKSON OTHER SPECIALTY 222 $61,410JACKSON OTHER SERVICES 584 $365,205JACKSON OTHER WHOLESALE 64 $130,870JACKSON OTHER MISC. 335 $377,430JACKSON OTHER * TOTAL * 1,586 $1,899,035JACKSON COUNTY TOTAL UTIL/TRANS 144 $579,244JACKSON COUNTY TOTAL BLDG. MTL. 63 $393,254JACKSON COUNTY TOTAL GEN. MDSE. 28 $1,243,005JACKSON COUNTY TOTAL FOOD 25 $232,694JACKSON COUNTY TOTAL MOTOR VEH. 132 $491,797JACKSON COUNTY TOTAL APPAREL 0 $0JACKSON COUNTY TOTAL HOME FURN. 37 $58,482JACKSON COUNTY TOTAL EAT DRINK 266 $764,439JACKSON COUNTY TOTAL SPECIALTY 398 $266,126JACKSON COUNTY TOTAL SERVICES 1,021 $705,773JACKSON COUNTY TOTAL WHOLESALE 125 $292,156JACKSON COUNTY TOTAL MISC. 529 $537,159JACKSON COUNTY TOTAL * TOTAL * 2,768 $5,564,129

IOWA DEPARTMENT OF REVENUE

62

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

JASPER NEWTON* UTIL/TRANS 105 $5,371,660JASPER NEWTON* BLDG. MTL. 41 $332,899JASPER NEWTON* GEN. MDSE. 55 $1,948,502JASPER NEWTON* FOOD 34 $625,378JASPER NEWTON* MOTOR VEH. 96 $451,352JASPER NEWTON* APPAREL 38 $61,191JASPER NEWTON* HOME FURN. 65 $321,930JASPER NEWTON* EAT DRINK 166 $969,819JASPER NEWTON* SPECIALTY 388 $676,414JASPER NEWTON* SERVICES 841 $1,867,920JASPER NEWTON* WHOLESALE 97 $241,473JASPER NEWTON* MISC. 249 $781,960JASPER NEWTON* * TOTAL * 2,175 $13,650,498JASPER OTHER UTIL/TRANS 98 $138,389JASPER OTHER BLDG. MTL. 42 $213,727JASPER OTHER GEN. MDSE. 38 $281,762JASPER OTHER FOOD 36 $128,537JASPER OTHER MOTOR VEH. 94 $357,777JASPER OTHER APPAREL 0 $0JASPER OTHER HOME FURN. 25 $17,506JASPER OTHER EAT DRINK 93 $233,006JASPER OTHER SPECIALTY 340 $143,057JASPER OTHER SERVICES 580 $444,665JASPER OTHER WHOLESALE 115 $674,976JASPER OTHER MISC. 330 $631,419JASPER OTHER * TOTAL * 1,791 $3,264,821JASPER COUNTY TOTAL UTIL/TRANS 203 $5,510,049JASPER COUNTY TOTAL BLDG. MTL. 83 $546,626JASPER COUNTY TOTAL GEN. MDSE. 93 $2,230,264JASPER COUNTY TOTAL FOOD 70 $753,915JASPER COUNTY TOTAL MOTOR VEH. 190 $809,129JASPER COUNTY TOTAL APPAREL 38 $61,191JASPER COUNTY TOTAL HOME FURN. 90 $339,436JASPER COUNTY TOTAL EAT DRINK 259 $1,202,825JASPER COUNTY TOTAL SPECIALTY 728 $819,471JASPER COUNTY TOTAL SERVICES 1,421 $2,312,585JASPER COUNTY TOTAL WHOLESALE 212 $916,449JASPER COUNTY TOTAL MISC. 579 $1,413,379JASPER COUNTY TOTAL * TOTAL * 3,966 $16,915,319

JEFFERSON FAIRFIELD* UTIL/TRANS 67 $1,117,857JEFFERSON FAIRFIELD* BLDG. MTL. 37 $141,456JEFFERSON FAIRFIELD* GEN. MDSE. 42 $1,031,691JEFFERSON FAIRFIELD* FOOD 54 $517,410JEFFERSON FAIRFIELD* MOTOR VEH. 72 $448,061JEFFERSON FAIRFIELD* APPAREL 23 $53,083JEFFERSON FAIRFIELD* HOME FURN. 61 $41,859JEFFERSON FAIRFIELD* EAT DRINK 145 $554,941

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63

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

JEFFERSON FAIRFIELD* SPECIALTY 416 $601,718JEFFERSON FAIRFIELD* SERVICES 603 $968,060JEFFERSON FAIRFIELD* WHOLESALE 100 $193,141JEFFERSON FAIRFIELD* MISC. 242 $441,438JEFFERSON FAIRFIELD* * TOTAL * 1,862 $6,110,715JEFFERSON OTHER UTIL/TRANS 31 $2,174,214JEFFERSON OTHER BLDG. MTL. 21 $29,995JEFFERSON 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 0 $0JEFFERSON OTHER SPECIALTY 59 $6,422JEFFERSON OTHER SERVICES 113 $64,077JEFFERSON OTHER WHOLESALE 0 $0JEFFERSON OTHER MISC. 133 $125,708JEFFERSON OTHER * TOTAL * 357 $2,400,416JEFFERSON COUNTY TOTAL UTIL/TRANS 98 $3,292,071JEFFERSON COUNTY TOTAL BLDG. MTL. 58 $171,451JEFFERSON COUNTY TOTAL GEN. MDSE. 42 $1,031,691JEFFERSON COUNTY TOTAL FOOD 54 $517,410JEFFERSON COUNTY TOTAL MOTOR VEH. 72 $448,061JEFFERSON COUNTY TOTAL APPAREL 23 $53,083JEFFERSON COUNTY TOTAL HOME FURN. 61 $41,859JEFFERSON COUNTY TOTAL EAT DRINK 145 $554,941JEFFERSON COUNTY TOTAL SPECIALTY 475 $608,140JEFFERSON COUNTY TOTAL SERVICES 716 $1,032,137JEFFERSON COUNTY TOTAL WHOLESALE 100 $193,141JEFFERSON COUNTY TOTAL MISC. 375 $567,146JEFFERSON COUNTY TOTAL * TOTAL * 2,219 $8,511,131

JOHNSON IOWA CITY* UTIL/TRANS 131 $2,982,987JOHNSON IOWA CITY* BLDG. MTL. 106 $3,326,855JOHNSON IOWA CITY* GEN. MDSE. 97 $3,710,221JOHNSON IOWA CITY* FOOD 155 $2,563,085JOHNSON IOWA CITY* MOTOR VEH. 205 $1,945,772JOHNSON IOWA CITY* APPAREL 121 $621,844JOHNSON IOWA CITY* HOME FURN. 173 $12,337,349JOHNSON IOWA CITY* EAT DRINK 712 $6,198,099JOHNSON IOWA CITY* SPECIALTY 1,118 $3,569,586JOHNSON IOWA CITY* SERVICES 2,023 $6,908,881JOHNSON IOWA CITY* WHOLESALE 201 $1,445,397JOHNSON IOWA CITY* MISC. 735 $2,315,538JOHNSON IOWA CITY* * TOTAL * 5,777 $47,925,614JOHNSON CORALVILLE UTIL/TRANS 74 $1,539,002JOHNSON CORALVILLE BLDG. MTL. 53 $2,116,422JOHNSON CORALVILLE GEN. MDSE. 51 $8,675,159

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

JOHNSON CORALVILLE FOOD 91 $1,585,411JOHNSON CORALVILLE MOTOR VEH. 47 $623,192JOHNSON CORALVILLE APPAREL 206 $2,436,332JOHNSON CORALVILLE HOME FURN. 96 $1,396,088JOHNSON CORALVILLE EAT DRINK 342 $4,182,032JOHNSON CORALVILLE SPECIALTY 490 $3,810,649JOHNSON CORALVILLE SERVICES 819 $3,456,456JOHNSON CORALVILLE WHOLESALE 90 $581,504JOHNSON CORALVILLE MISC. 200 $857,829JOHNSON CORALVILLE * TOTAL * 2,559 $31,260,076JOHNSON OTHER UTIL/TRANS 102 $722,049JOHNSON OTHER BLDG. MTL. 40 $521,661JOHNSON OTHER GEN. MDSE. 28 $220,576JOHNSON OTHER FOOD 66 $370,402JOHNSON OTHER MOTOR VEH. 108 $392,911JOHNSON OTHER APPAREL 22 $14,333JOHNSON OTHER HOME FURN. 33 $23,652JOHNSON OTHER EAT DRINK 172 $580,701JOHNSON OTHER SPECIALTY 470 $518,304JOHNSON OTHER SERVICES 904 $969,628JOHNSON OTHER WHOLESALE 142 $364,946JOHNSON OTHER MISC. 411 $737,639JOHNSON OTHER * TOTAL * 2,498 $5,436,802JOHNSON COUNTY TOTAL UTIL/TRANS 307 $5,244,038JOHNSON COUNTY TOTAL BLDG. MTL. 199 $5,964,938JOHNSON COUNTY TOTAL GEN. MDSE. 176 $12,605,956JOHNSON COUNTY TOTAL FOOD 312 $4,518,898JOHNSON COUNTY TOTAL MOTOR VEH. 360 $2,961,875JOHNSON COUNTY TOTAL APPAREL 349 $3,072,509JOHNSON COUNTY TOTAL HOME FURN. 302 $13,757,089JOHNSON COUNTY TOTAL EAT DRINK 1,226 $10,960,832JOHNSON COUNTY TOTAL SPECIALTY 2,078 $7,898,539JOHNSON COUNTY TOTAL SERVICES 3,746 $11,334,965JOHNSON COUNTY TOTAL WHOLESALE 433 $2,391,847JOHNSON COUNTY TOTAL MISC. 1,346 $3,911,006JOHNSON COUNTY TOTAL * TOTAL * 10,834 $84,622,492

JONES ANAMOSA* UTIL/TRANS 48 $1,075,992JONES ANAMOSA* BLDG. MTL. 0 $0JONES ANAMOSA* GEN. MDSE. 24 $1,123,446JONES ANAMOSA* FOOD 0 $0JONES ANAMOSA* MOTOR VEH. 47 $164,626JONES ANAMOSA* APPAREL 0 $0JONES ANAMOSA* HOME FURN. 0 $0JONES ANAMOSA* EAT DRINK 63 $182,175JONES ANAMOSA* SPECIALTY 146 $62,248JONES ANAMOSA* SERVICES 304 $269,188JONES ANAMOSA* WHOLESALE 25 $194,750

IOWA DEPARTMENT OF REVENUE

65

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

JONES ANAMOSA* MISC. 176 $420,612JONES ANAMOSA* * TOTAL * 833 $3,493,037JONES MONTICELLO UTIL/TRANS 30 $140,066JONES MONTICELLO BLDG. MTL. 0 $0JONES MONTICELLO GEN. MDSE. 21 $244,470JONES MONTICELLO FOOD 0 $0JONES MONTICELLO MOTOR VEH. 44 $307,897JONES MONTICELLO APPAREL 0 $0JONES MONTICELLO HOME FURN. 41 $95,892JONES MONTICELLO EAT DRINK 64 $244,205JONES MONTICELLO SPECIALTY 186 $155,790JONES MONTICELLO SERVICES 312 $273,476JONES MONTICELLO WHOLESALE 82 $415,199JONES MONTICELLO MISC. 215 $524,860JONES MONTICELLO * TOTAL * 995 $2,401,855JONES OTHER UTIL/TRANS 65 $53,619JONES OTHER BLDG. MTL. 0 $0JONES OTHER GEN. MDSE. 0 $0JONES OTHER FOOD 0 $0JONES OTHER MOTOR VEH. 0 $0JONES OTHER APPAREL 0 $0JONES OTHER HOME FURN. 0 $0JONES OTHER EAT DRINK 42 $57,416JONES OTHER SPECIALTY 114 $39,052JONES OTHER SERVICES 262 $98,917JONES OTHER WHOLESALE 64 $172,436JONES OTHER MISC. 170 $286,671JONES OTHER * TOTAL * 717 $708,111JONES COUNTY TOTAL UTIL/TRANS 143 $1,269,677JONES COUNTY TOTAL BLDG. MTL. 0 $0JONES COUNTY TOTAL GEN. MDSE. 45 $1,367,916JONES COUNTY TOTAL FOOD 0 $0JONES COUNTY TOTAL MOTOR VEH. 91 $472,523JONES COUNTY TOTAL APPAREL 0 $0JONES COUNTY TOTAL HOME FURN. 41 $95,892JONES COUNTY TOTAL EAT DRINK 169 $483,796JONES COUNTY TOTAL SPECIALTY 446 $257,090JONES COUNTY TOTAL SERVICES 878 $641,581JONES COUNTY TOTAL WHOLESALE 171 $782,385JONES COUNTY TOTAL MISC. 561 $1,232,143JONES COUNTY TOTAL * TOTAL * 2,545 $6,603,003

KEOKUK COUNTY TOTAL UTIL/TRANS 57 $44,906KEOKUK COUNTY TOTAL BLDG. MTL. 47 $144,593KEOKUK COUNTY TOTAL GEN. MDSE. 29 $257,674KEOKUK COUNTY TOTAL FOOD 29 $88,186KEOKUK COUNTY TOTAL MOTOR VEH. 69 $193,153KEOKUK COUNTY TOTAL APPAREL 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

KEOKUK COUNTY TOTAL HOME FURN. 22 $36,962KEOKUK COUNTY TOTAL EAT DRINK 87 $127,137KEOKUK COUNTY TOTAL SPECIALTY 215 $57,941KEOKUK COUNTY TOTAL SERVICES 497 $247,253KEOKUK COUNTY TOTAL WHOLESALE 92 $243,380KEOKUK COUNTY TOTAL MISC. 233 $294,189KEOKUK COUNTY TOTAL * TOTAL * 1,377 $1,735,374

KOSSUTH ALGONA* UTIL/TRANS 70 $447,099KOSSUTH ALGONA* BLDG. MTL. 50 $356,824KOSSUTH ALGONA* GEN. MDSE. 20 $663,010KOSSUTH ALGONA* FOOD 22 $390,877KOSSUTH ALGONA* MOTOR VEH. 100 $591,286KOSSUTH ALGONA* APPAREL 21 $55,758KOSSUTH ALGONA* HOME FURN. 40 $141,848KOSSUTH ALGONA* EAT DRINK 132 $477,605KOSSUTH ALGONA* SPECIALTY 223 $646,388KOSSUTH ALGONA* SERVICES 454 $562,274KOSSUTH ALGONA* WHOLESALE 68 $540,515KOSSUTH ALGONA* MISC. 176 $332,928KOSSUTH ALGONA* * TOTAL * 1,376 $5,206,412KOSSUTH OTHER UTIL/TRANS 104 $145,996KOSSUTH OTHER BLDG. MTL. 25 $51,141KOSSUTH OTHER GEN. MDSE. 0 $0KOSSUTH OTHER FOOD 22 $40,252KOSSUTH OTHER MOTOR VEH. 73 $176,027KOSSUTH OTHER APPAREL 0 $0KOSSUTH OTHER HOME FURN. 0 $0KOSSUTH OTHER EAT DRINK 72 $103,537KOSSUTH OTHER SPECIALTY 159 $59,216KOSSUTH OTHER SERVICES 374 $254,560KOSSUTH OTHER WHOLESALE 115 $278,999KOSSUTH OTHER MISC. 243 $422,322KOSSUTH OTHER * TOTAL * 1,187 $1,532,050KOSSUTH COUNTY TOTAL UTIL/TRANS 174 $593,095KOSSUTH COUNTY TOTAL BLDG. MTL. 75 $407,965KOSSUTH COUNTY TOTAL GEN. MDSE. 20 $663,010KOSSUTH COUNTY TOTAL FOOD 44 $431,129KOSSUTH COUNTY TOTAL MOTOR VEH. 173 $767,313KOSSUTH COUNTY TOTAL APPAREL 21 $55,758KOSSUTH COUNTY TOTAL HOME FURN. 40 $141,848KOSSUTH COUNTY TOTAL EAT DRINK 204 $581,142KOSSUTH COUNTY TOTAL SPECIALTY 382 $705,604KOSSUTH COUNTY TOTAL SERVICES 828 $816,834KOSSUTH COUNTY TOTAL WHOLESALE 183 $819,514KOSSUTH COUNTY TOTAL MISC. 419 $755,250KOSSUTH COUNTY TOTAL * TOTAL * 2,563 $6,738,462

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

LEE FT MADISON* UTIL/TRANS 56 $694,181LEE FT MADISON* BLDG. MTL. 0 $0LEE FT MADISON* GEN. MDSE. 31 $630,467LEE FT MADISON* FOOD 20 $374,944LEE FT MADISON* MOTOR VEH. 67 $630,821LEE FT MADISON* APPAREL 24 $26,088LEE FT MADISON* HOME FURN. 48 $180,378LEE FT MADISON* EAT DRINK 173 $670,937LEE FT MADISON* SPECIALTY 227 $248,622LEE FT MADISON* SERVICES 492 $890,442LEE FT MADISON* WHOLESALE 27 $145,226LEE FT MADISON* MISC. 155 $756,045LEE FT MADISON* * TOTAL * 1,320 $5,248,151LEE KEOKUK UTIL/TRANS 54 $305,039LEE KEOKUK BLDG. MTL. 29 $165,124LEE KEOKUK GEN. MDSE. 29 $2,280,065LEE KEOKUK FOOD 30 $471,396LEE KEOKUK MOTOR VEH. 87 $668,539LEE KEOKUK APPAREL 54 $143,073LEE KEOKUK HOME FURN. 27 $38,281LEE KEOKUK EAT DRINK 174 $845,021LEE KEOKUK SPECIALTY 294 $673,401LEE KEOKUK SERVICES 568 $805,458LEE KEOKUK WHOLESALE 83 $881,339LEE KEOKUK MISC. 230 $593,606LEE KEOKUK * TOTAL * 1,659 $7,870,342LEE OTHER UTIL/TRANS 49 $106,888LEE OTHER BLDG. MTL. 39 $93,776LEE OTHER GEN. MDSE. 24 $183,310LEE OTHER FOOD 20 $25,371LEE OTHER MOTOR VEH. 54 $128,359LEE OTHER APPAREL 0 $0LEE OTHER HOME FURN. 0 $0LEE OTHER EAT DRINK 115 $147,103LEE OTHER SPECIALTY 236 $122,492LEE OTHER SERVICES 390 $425,847LEE OTHER WHOLESALE 75 $305,032LEE OTHER MISC. 220 $639,023LEE OTHER * TOTAL * 1,222 $2,177,201LEE COUNTY TOTAL UTIL/TRANS 159 $1,106,108LEE COUNTY TOTAL BLDG. MTL. 68 $258,900LEE COUNTY TOTAL GEN. MDSE. 84 $3,093,842LEE COUNTY TOTAL FOOD 70 $871,711LEE COUNTY TOTAL MOTOR VEH. 208 $1,427,719LEE COUNTY TOTAL APPAREL 78 $169,161LEE COUNTY TOTAL HOME FURN. 75 $218,659LEE COUNTY TOTAL EAT DRINK 462 $1,663,061LEE COUNTY TOTAL SPECIALTY 757 $1,044,515

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

LEE COUNTY TOTAL SERVICES 1,450 $2,121,747LEE COUNTY TOTAL WHOLESALE 185 $1,331,597LEE COUNTY TOTAL MISC. 605 $1,988,674LEE COUNTY TOTAL * TOTAL * 4,201 $15,295,694

LINN CEDAR RAPIDS* UTIL/TRANS 368 $20,050,310LINN CEDAR RAPIDS* BLDG. MTL. 194 $7,572,191LINN CEDAR RAPIDS* GEN. MDSE. 279 $20,174,562LINN CEDAR RAPIDS* FOOD 221 $3,902,416LINN CEDAR RAPIDS* MOTOR VEH. 463 $4,545,395LINN CEDAR RAPIDS* APPAREL 360 $2,648,736LINN CEDAR RAPIDS* HOME FURN. 337 $4,671,379LINN CEDAR RAPIDS* EAT DRINK 1,499 $11,657,438LINN CEDAR RAPIDS* SPECIALTY 2,504 $9,626,190LINN CEDAR RAPIDS* SERVICES 5,389 $19,660,243LINN CEDAR RAPIDS* WHOLESALE 691 $9,156,755LINN CEDAR RAPIDS* MISC. 1,596 $15,170,580LINN CEDAR RAPIDS* * TOTAL * 13,901 $128,836,195LINN MARION UTIL/TRANS 100 $1,615,708LINN MARION BLDG. MTL. 38 $2,913,437LINN MARION GEN. MDSE. 42 $2,335,536LINN MARION FOOD 74 $899,885LINN MARION MOTOR VEH. 98 $629,833LINN MARION APPAREL 59 $206,605LINN MARION HOME FURN. 90 $461,486LINN MARION EAT DRINK 201 $1,306,428LINN MARION SPECIALTY 629 $1,435,169LINN MARION SERVICES 1,001 $1,424,438LINN MARION WHOLESALE 133 $508,928LINN MARION MISC. 489 $2,043,223LINN MARION * TOTAL * 2,954 $15,780,676LINN HIAWATHA UTIL/TRANS 46 $388,283LINN HIAWATHA BLDG. MTL. 0 $0LINN HIAWATHA GEN. MDSE. 20 $172,938LINN HIAWATHA FOOD 0 $0LINN HIAWATHA MOTOR VEH. 57 $653,538LINN HIAWATHA APPAREL 0 $0LINN HIAWATHA HOME FURN. 0 $0LINN HIAWATHA EAT DRINK 45 $218,365LINN HIAWATHA SPECIALTY 135 $229,747LINN HIAWATHA SERVICES 346 $981,568LINN HIAWATHA WHOLESALE 63 $297,380LINN HIAWATHA MISC. 207 $1,634,227LINN HIAWATHA * TOTAL * 919 $4,576,046LINN MT VERNON UTIL/TRANS 0 $0LINN MT VERNON BLDG. MTL. 0 $0LINN MT VERNON GEN. MDSE. 0 $0LINN MT VERNON FOOD 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

LINN MT VERNON MOTOR VEH. 20 $260,051LINN MT VERNON APPAREL 0 $0LINN MT VERNON HOME FURN. 31 $27,426LINN MT VERNON EAT DRINK 67 $195,290LINN MT VERNON SPECIALTY 183 $154,795LINN MT VERNON SERVICES 171 $171,069LINN MT VERNON WHOLESALE 0 $0LINN MT VERNON MISC. 176 $917,689LINN MT VERNON * TOTAL * 648 $1,726,320LINN OTHER UTIL/TRANS 179 $185,676LINN OTHER BLDG. MTL. 52 $357,550LINN OTHER GEN. MDSE. 59 $372,305LINN OTHER FOOD 34 $191,352LINN OTHER MOTOR VEH. 109 $387,051LINN OTHER APPAREL 33 $13,608LINN OTHER HOME FURN. 33 $9,866LINN OTHER EAT DRINK 141 $431,785LINN OTHER SPECIALTY 505 $925,440LINN OTHER SERVICES 848 $644,590LINN OTHER WHOLESALE 140 $340,622LINN OTHER MISC. 541 $871,927LINN OTHER * TOTAL * 2,674 $4,731,772LINN COUNTY TOTAL UTIL/TRANS 693 $22,239,977LINN COUNTY TOTAL BLDG. MTL. 284 $10,843,178LINN COUNTY TOTAL GEN. MDSE. 400 $23,055,341LINN COUNTY TOTAL FOOD 329 $4,993,653LINN COUNTY TOTAL MOTOR VEH. 747 $6,475,868LINN COUNTY TOTAL APPAREL 452 $2,868,949LINN COUNTY TOTAL HOME FURN. 491 $5,170,157LINN COUNTY TOTAL EAT DRINK 1,953 $13,809,306LINN COUNTY TOTAL SPECIALTY 3,956 $12,371,341LINN COUNTY TOTAL SERVICES 7,755 $22,881,908LINN COUNTY TOTAL WHOLESALE 1,027 $10,303,685LINN COUNTY TOTAL MISC. 3,009 $20,637,646LINN COUNTY TOTAL * TOTAL * 21,096 $155,651,009

LOUISA COUNTY TOTAL UTIL/TRANS 61 $175,420LOUISA COUNTY TOTAL BLDG. MTL. 0 $0LOUISA COUNTY TOTAL GEN. MDSE. 33 $214,286LOUISA COUNTY TOTAL FOOD 30 $123,077LOUISA COUNTY TOTAL MOTOR VEH. 84 $235,066LOUISA COUNTY TOTAL APPAREL 0 $0LOUISA COUNTY TOTAL HOME FURN. 21 $8,447LOUISA COUNTY TOTAL EAT DRINK 120 $226,627LOUISA COUNTY TOTAL SPECIALTY 209 $131,637LOUISA COUNTY TOTAL SERVICES 346 $163,870LOUISA COUNTY TOTAL WHOLESALE 64 $221,112

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

LOUISA COUNTY TOTAL MISC. 184 $178,915LOUISA COUNTY TOTAL * TOTAL * 1,152 $1,678,457

LUCAS CHARITON* UTIL/TRANS 28 $51,306LUCAS CHARITON* BLDG. MTL. 0 $0LUCAS CHARITON* GEN. MDSE. 29 $336,613LUCAS CHARITON* FOOD 0 $0LUCAS CHARITON* MOTOR VEH. 47 $338,481LUCAS CHARITON* APPAREL 0 $0LUCAS CHARITON* HOME FURN. 0 $0LUCAS CHARITON* EAT DRINK 65 $175,547LUCAS CHARITON* SPECIALTY 116 $52,563LUCAS CHARITON* SERVICES 337 $415,058LUCAS CHARITON* WHOLESALE 27 $48,752LUCAS CHARITON* MISC. 139 $450,855LUCAS CHARITON* * TOTAL * 788 $1,869,175LUCAS 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 $0LUCAS OTHER HOME FURN. 0 $0LUCAS OTHER EAT DRINK 0 $0LUCAS OTHER SPECIALTY 68 $16,423LUCAS OTHER SERVICES 79 $26,492LUCAS OTHER WHOLESALE 0 $0LUCAS OTHER MISC. 104 $83,177LUCAS OTHER * TOTAL * 251 $126,092LUCAS COUNTY TOTAL UTIL/TRANS 28 $51,306LUCAS COUNTY TOTAL BLDG. MTL. 0 $0LUCAS COUNTY TOTAL GEN. MDSE. 29 $336,613LUCAS COUNTY TOTAL FOOD 0 $0LUCAS COUNTY TOTAL MOTOR VEH. 47 $338,481LUCAS COUNTY TOTAL APPAREL 0 $0LUCAS COUNTY TOTAL HOME FURN. 0 $0LUCAS COUNTY TOTAL EAT DRINK 65 $175,547LUCAS COUNTY TOTAL SPECIALTY 184 $68,986LUCAS COUNTY TOTAL SERVICES 416 $441,550LUCAS COUNTY TOTAL WHOLESALE 27 $48,752LUCAS COUNTY TOTAL MISC. 243 $534,032LUCAS COUNTY TOTAL * TOTAL * 1,039 $1,995,267

LYON ROCK RAPIDS* UTIL/TRANS 22 $162,307LYON ROCK RAPIDS* BLDG. MTL. 0 $0LYON ROCK RAPIDS* GEN. MDSE. 0 $0LYON ROCK RAPIDS* FOOD 0 $0LYON ROCK RAPIDS* MOTOR VEH. 22 $107,077

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

LYON ROCK RAPIDS* APPAREL 0 $0LYON ROCK RAPIDS* HOME FURN. 23 $36,795LYON ROCK RAPIDS* EAT DRINK 33 $104,576LYON ROCK RAPIDS* SPECIALTY 65 $105,485LYON ROCK RAPIDS* SERVICES 166 $163,024LYON ROCK RAPIDS* WHOLESALE 36 $57,761LYON ROCK RAPIDS* MISC. 127 $414,148LYON ROCK RAPIDS* * TOTAL * 494 $1,151,173LYON OTHER UTIL/TRANS 57 $138,768LYON OTHER BLDG. MTL. 41 $168,802LYON OTHER GEN. MDSE. 0 $0LYON OTHER FOOD 40 $119,199LYON OTHER MOTOR VEH. 45 $100,948LYON OTHER APPAREL 0 $0LYON OTHER HOME FURN. 24 $56,627LYON OTHER EAT DRINK 66 $135,077LYON OTHER SPECIALTY 148 $47,535LYON OTHER SERVICES 350 $252,615LYON OTHER WHOLESALE 91 $201,259LYON OTHER MISC. 248 $646,113LYON OTHER * TOTAL * 1,110 $1,866,943LYON COUNTY TOTAL UTIL/TRANS 79 $301,075LYON COUNTY TOTAL BLDG. MTL. 41 $168,802LYON COUNTY TOTAL GEN. MDSE. 0 $0LYON COUNTY TOTAL FOOD 40 $119,199LYON COUNTY TOTAL MOTOR VEH. 67 $208,025LYON COUNTY TOTAL APPAREL 0 $0LYON COUNTY TOTAL HOME FURN. 47 $93,422LYON COUNTY TOTAL EAT DRINK 99 $239,653LYON COUNTY TOTAL SPECIALTY 213 $153,020LYON COUNTY TOTAL SERVICES 516 $415,639LYON COUNTY TOTAL WHOLESALE 127 $259,020LYON COUNTY TOTAL MISC. 375 $1,060,261LYON COUNTY TOTAL * TOTAL * 1,604 $3,018,116

MADISON WINTERSET* UTIL/TRANS 35 $418,477MADISON WINTERSET* BLDG. MTL. 25 $171,429MADISON WINTERSET* GEN. MDSE. 32 $516,858MADISON WINTERSET* FOOD 0 $0MADISON WINTERSET* MOTOR VEH. 67 $219,014MADISON WINTERSET* APPAREL 0 $0MADISON WINTERSET* HOME FURN. 0 $0MADISON WINTERSET* EAT DRINK 77 $225,112MADISON WINTERSET* SPECIALTY 265 $185,547MADISON WINTERSET* SERVICES 305 $474,370MADISON WINTERSET* WHOLESALE 37 $189,157MADISON WINTERSET* MISC. 196 $737,751MADISON WINTERSET* * TOTAL * 1,039 $3,137,715

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MADISON OTHER UTIL/TRANS 35 $66,873MADISON OTHER BLDG. MTL. 26 $104,546MADISON OTHER GEN. MDSE. 0 $0MADISON OTHER FOOD 0 $0MADISON OTHER MOTOR VEH. 21 $70,525MADISON OTHER APPAREL 0 $0MADISON OTHER HOME FURN. 0 $0MADISON OTHER EAT DRINK 37 $65,615MADISON OTHER SPECIALTY 159 $55,614MADISON OTHER SERVICES 176 $69,290MADISON OTHER WHOLESALE 55 $58,409MADISON OTHER MISC. 193 $448,503MADISON OTHER * TOTAL * 702 $939,375MADISON COUNTY TOTAL UTIL/TRANS 70 $485,350MADISON COUNTY TOTAL BLDG. MTL. 51 $275,975MADISON COUNTY TOTAL GEN. MDSE. 32 $516,858MADISON COUNTY TOTAL FOOD 0 $0MADISON COUNTY TOTAL MOTOR VEH. 88 $289,539MADISON COUNTY TOTAL APPAREL 0 $0MADISON COUNTY TOTAL HOME FURN. 0 $0MADISON COUNTY TOTAL EAT DRINK 114 $290,727MADISON COUNTY TOTAL SPECIALTY 424 $241,161MADISON COUNTY TOTAL SERVICES 481 $543,660MADISON COUNTY TOTAL WHOLESALE 92 $247,566MADISON COUNTY TOTAL MISC. 389 $1,186,254MADISON COUNTY TOTAL * TOTAL * 1,741 $4,077,090

MAHASKA OSKALOOSA* UTIL/TRANS 68 $725,764MAHASKA OSKALOOSA* BLDG. MTL. 34 $228,481MAHASKA OSKALOOSA* GEN. MDSE. 49 $2,071,592MAHASKA OSKALOOSA* FOOD 47 $452,141MAHASKA OSKALOOSA* MOTOR VEH. 97 $465,424MAHASKA OSKALOOSA* APPAREL 40 $156,636MAHASKA OSKALOOSA* HOME FURN. 64 $368,861MAHASKA OSKALOOSA* EAT DRINK 165 $867,037MAHASKA OSKALOOSA* SPECIALTY 366 $595,411MAHASKA OSKALOOSA* SERVICES 685 $836,840MAHASKA OSKALOOSA* WHOLESALE 123 $497,675MAHASKA OSKALOOSA* MISC. 261 $764,260MAHASKA OSKALOOSA* * TOTAL * 1,999 $8,030,122MAHASKA OTHER UTIL/TRANS 48 $33,181MAHASKA OTHER BLDG. MTL. 20 $65,799MAHASKA OTHER GEN. MDSE. 0 $0MAHASKA OTHER FOOD 0 $0MAHASKA OTHER MOTOR VEH. 36 $15,297MAHASKA OTHER APPAREL 0 $0MAHASKA OTHER HOME FURN. 0 $0MAHASKA OTHER EAT DRINK 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MAHASKA OTHER SPECIALTY 175 $47,283MAHASKA OTHER SERVICES 307 $178,738MAHASKA OTHER WHOLESALE 36 $82,491MAHASKA OTHER MISC. 170 $363,112MAHASKA OTHER * TOTAL * 792 $785,901MAHASKA COUNTY TOTAL UTIL/TRANS 116 $758,945MAHASKA COUNTY TOTAL BLDG. MTL. 54 $294,280MAHASKA COUNTY TOTAL GEN. MDSE. 49 $2,071,592MAHASKA COUNTY TOTAL FOOD 47 $452,141MAHASKA COUNTY TOTAL MOTOR VEH. 133 $480,721MAHASKA COUNTY TOTAL APPAREL 40 $156,636MAHASKA COUNTY TOTAL HOME FURN. 64 $368,861MAHASKA COUNTY TOTAL EAT DRINK 165 $867,037MAHASKA COUNTY TOTAL SPECIALTY 541 $642,694MAHASKA COUNTY TOTAL SERVICES 992 $1,015,578MAHASKA COUNTY TOTAL WHOLESALE 159 $580,166MAHASKA COUNTY TOTAL MISC. 431 $1,127,372MAHASKA COUNTY TOTAL * TOTAL * 2,791 $8,816,023

MARION KNOXVILLE* UTIL/TRANS 65 $331,279MARION KNOXVILLE* BLDG. MTL. 24 $113,374MARION KNOXVILLE* GEN. MDSE. 32 $1,361,215MARION KNOXVILLE* FOOD 0 $0MARION KNOXVILLE* MOTOR VEH. 58 $301,433MARION KNOXVILLE* APPAREL 0 $0MARION KNOXVILLE* HOME FURN. 25 $38,401MARION KNOXVILLE* EAT DRINK 102 $589,399MARION KNOXVILLE* SPECIALTY 216 $134,610MARION KNOXVILLE* SERVICES 454 $750,164MARION KNOXVILLE* WHOLESALE 48 $247,279MARION KNOXVILLE* MISC. 147 $1,056,445MARION KNOXVILLE* * TOTAL * 1,171 $4,923,599MARION PELLA UTIL/TRANS 61 $726,691MARION PELLA BLDG. MTL. 45 $479,816MARION PELLA GEN. MDSE. 33 $1,115,071MARION PELLA FOOD 31 $285,558MARION PELLA MOTOR VEH. 76 $355,184MARION PELLA APPAREL 0 $0MARION PELLA HOME FURN. 22 $285,118MARION PELLA EAT DRINK 146 $620,198MARION PELLA SPECIALTY 363 $941,768MARION PELLA SERVICES 577 $1,035,591MARION PELLA WHOLESALE 73 $185,086MARION PELLA MISC. 319 $862,486MARION PELLA * TOTAL * 1,746 $6,892,567MARION OTHER UTIL/TRANS 56 $63,923MARION OTHER BLDG. MTL. 0 $0MARION OTHER GEN. MDSE. 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MARION OTHER FOOD 0 $0MARION OTHER MOTOR VEH. 42 $59,946MARION OTHER APPAREL 0 $0MARION OTHER HOME FURN. 0 $0MARION OTHER EAT DRINK 37 $59,158MARION OTHER SPECIALTY 131 $43,285MARION OTHER SERVICES 239 $136,551MARION OTHER WHOLESALE 46 $38,464MARION OTHER MISC. 177 $365,704MARION OTHER * TOTAL * 728 $767,031MARION COUNTY TOTAL UTIL/TRANS 182 $1,121,893MARION COUNTY TOTAL BLDG. MTL. 69 $593,190MARION COUNTY TOTAL GEN. MDSE. 65 $2,476,286MARION COUNTY TOTAL FOOD 31 $285,558MARION COUNTY TOTAL MOTOR VEH. 176 $716,563MARION COUNTY TOTAL APPAREL 0 $0MARION COUNTY TOTAL HOME FURN. 47 $323,519MARION COUNTY TOTAL EAT DRINK 285 $1,268,755MARION COUNTY TOTAL SPECIALTY 710 $1,119,663MARION COUNTY TOTAL SERVICES 1,270 $1,922,306MARION COUNTY TOTAL WHOLESALE 167 $470,829MARION COUNTY TOTAL MISC. 643 $2,284,635MARION COUNTY TOTAL * TOTAL * 3,645 $12,583,197

MARSHALL MARSHALLTOWN* UTIL/TRANS 112 $1,483,601MARSHALL MARSHALLTOWN* BLDG. MTL. 75 $1,728,198MARSHALL MARSHALLTOWN* GEN. MDSE. 80 $4,217,060MARSHALL MARSHALLTOWN* FOOD 71 $868,211MARSHALL MARSHALLTOWN* MOTOR VEH. 155 $659,859MARSHALL MARSHALLTOWN* APPAREL 106 $257,864MARSHALL MARSHALLTOWN* HOME FURN. 98 $329,851MARSHALL MARSHALLTOWN* EAT DRINK 306 $1,657,282MARSHALL MARSHALLTOWN* SPECIALTY 464 $916,040MARSHALL MARSHALLTOWN* SERVICES 1,110 $1,630,127MARSHALL MARSHALLTOWN* WHOLESALE 130 $1,311,445MARSHALL MARSHALLTOWN* MISC. 401 $1,516,228MARSHALL MARSHALLTOWN* * TOTAL * 3,108 $16,575,766MARSHALL OTHER UTIL/TRANS 95 $150,173MARSHALL OTHER BLDG. MTL. 0 $0MARSHALL OTHER GEN. MDSE. 32 $160,910MARSHALL OTHER FOOD 0 $0MARSHALL OTHER MOTOR VEH. 0 $0MARSHALL OTHER APPAREL 0 $0MARSHALL OTHER HOME FURN. 0 $0MARSHALL OTHER EAT DRINK 60 $89,244MARSHALL OTHER SPECIALTY 172 $107,424MARSHALL OTHER SERVICES 231 $186,314MARSHALL OTHER WHOLESALE 67 $51,984

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MARSHALL OTHER MISC. 172 $179,396MARSHALL OTHER * TOTAL * 829 $925,445MARSHALL COUNTY TOTAL UTIL/TRANS 207 $1,633,774MARSHALL COUNTY TOTAL BLDG. MTL. 75 $1,728,198MARSHALL COUNTY TOTAL GEN. MDSE. 112 $4,377,970MARSHALL COUNTY TOTAL FOOD 71 $868,211MARSHALL COUNTY TOTAL MOTOR VEH. 155 $659,859MARSHALL COUNTY TOTAL APPAREL 106 $257,864MARSHALL COUNTY TOTAL HOME FURN. 98 $329,851MARSHALL COUNTY TOTAL EAT DRINK 366 $1,746,526MARSHALL COUNTY TOTAL SPECIALTY 636 $1,023,464MARSHALL COUNTY TOTAL SERVICES 1,341 $1,816,441MARSHALL COUNTY TOTAL WHOLESALE 197 $1,363,429MARSHALL COUNTY TOTAL MISC. 573 $1,695,624MARSHALL COUNTY TOTAL * TOTAL * 3,937 $17,501,211

MILLS GLENWOOD* UTIL/TRANS 48 $238,089MILLS GLENWOOD* BLDG. MTL. 0 $0MILLS GLENWOOD* GEN. MDSE. 24 $300,868MILLS GLENWOOD* FOOD 23 $197,986MILLS GLENWOOD* MOTOR VEH. 53 $254,320MILLS GLENWOOD* APPAREL 0 $0MILLS GLENWOOD* HOME FURN. 0 $0MILLS GLENWOOD* EAT DRINK 48 $256,422MILLS GLENWOOD* SPECIALTY 128 $138,563MILLS GLENWOOD* SERVICES 284 $209,554MILLS GLENWOOD* WHOLESALE 29 $45,432MILLS GLENWOOD* MISC. 155 $145,030MILLS GLENWOOD* * TOTAL * 792 $1,786,264MILLS OTHER UTIL/TRANS 59 $277,562MILLS OTHER BLDG. MTL. 0 $0MILLS OTHER GEN. MDSE. 0 $0MILLS OTHER FOOD 0 $0MILLS OTHER MOTOR VEH. 0 $0MILLS OTHER APPAREL 0 $0MILLS OTHER HOME FURN. 0 $0MILLS OTHER EAT DRINK 48 $67,404MILLS OTHER SPECIALTY 119 $11,118MILLS OTHER SERVICES 168 $126,018MILLS OTHER WHOLESALE 31 $47,767MILLS OTHER MISC. 118 $279,923MILLS OTHER * TOTAL * 543 $809,792MILLS COUNTY TOTAL UTIL/TRANS 107 $515,651MILLS COUNTY TOTAL BLDG. MTL. 0 $0MILLS COUNTY TOTAL GEN. MDSE. 24 $300,868MILLS COUNTY TOTAL FOOD 23 $197,986MILLS COUNTY TOTAL MOTOR VEH. 53 $254,320MILLS COUNTY TOTAL APPAREL 0 $0

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MILLS COUNTY TOTAL HOME FURN. 0 $0MILLS COUNTY TOTAL EAT DRINK 96 $323,826MILLS COUNTY TOTAL SPECIALTY 247 $149,681MILLS COUNTY TOTAL SERVICES 452 $335,572MILLS COUNTY TOTAL WHOLESALE 60 $93,199MILLS COUNTY TOTAL MISC. 273 $424,953MILLS COUNTY TOTAL * TOTAL * 1,335 $2,596,056

MITCHELL OSAGE* UTIL/TRANS 36 $246,941MITCHELL OSAGE* BLDG. MTL. 0 $0MITCHELL OSAGE* GEN. MDSE. 30 $222,317MITCHELL OSAGE* FOOD 0 $0MITCHELL OSAGE* MOTOR VEH. 25 $100,148MITCHELL OSAGE* APPAREL 0 $0MITCHELL OSAGE* HOME FURN. 30 $64,819MITCHELL OSAGE* EAT DRINK 45 $140,193MITCHELL OSAGE* SPECIALTY 180 $118,852MITCHELL OSAGE* SERVICES 224 $177,522MITCHELL OSAGE* WHOLESALE 48 $181,684MITCHELL OSAGE* MISC. 145 $536,795MITCHELL OSAGE* * TOTAL * 763 $1,789,271MITCHELL OTHER UTIL/TRANS 44 $64,497MITCHELL OTHER BLDG. MTL. 21 $23,802MITCHELL OTHER GEN. MDSE. 0 $0MITCHELL OTHER FOOD 0 $0MITCHELL OTHER MOTOR VEH. 45 $144,112MITCHELL OTHER APPAREL 0 $0MITCHELL OTHER HOME FURN. 0 $0MITCHELL OTHER EAT DRINK 77 $104,278MITCHELL OTHER SPECIALTY 174 $97,111MITCHELL OTHER SERVICES 269 $211,135MITCHELL OTHER WHOLESALE 53 $55,380MITCHELL OTHER MISC. 223 $515,837MITCHELL OTHER * TOTAL * 906 $1,216,152MITCHELL COUNTY TOTAL UTIL/TRANS 80 $311,438MITCHELL COUNTY TOTAL BLDG. MTL. 21 $23,802MITCHELL COUNTY TOTAL GEN. MDSE. 30 $222,317MITCHELL COUNTY TOTAL FOOD 0 $0MITCHELL COUNTY TOTAL MOTOR VEH. 70 $244,260MITCHELL COUNTY TOTAL APPAREL 0 $0MITCHELL COUNTY TOTAL HOME FURN. 30 $64,819MITCHELL COUNTY TOTAL EAT DRINK 122 $244,471MITCHELL COUNTY TOTAL SPECIALTY 354 $215,963MITCHELL COUNTY TOTAL SERVICES 493 $388,657MITCHELL COUNTY TOTAL WHOLESALE 101 $237,064MITCHELL COUNTY TOTAL MISC. 368 $1,052,632MITCHELL COUNTY TOTAL * TOTAL * 1,669 $3,005,423

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MONONA ONAWA* UTIL/TRANS 28 $155,428MONONA ONAWA* BLDG. MTL. 0 $0MONONA ONAWA* GEN. MDSE. 24 $317,745MONONA ONAWA* FOOD 0 $0MONONA ONAWA* MOTOR VEH. 0 $0MONONA ONAWA* APPAREL 0 $0MONONA ONAWA* HOME FURN. 0 $0MONONA ONAWA* EAT DRINK 53 $234,044MONONA ONAWA* SPECIALTY 95 $92,389MONONA ONAWA* SERVICES 193 $142,132MONONA ONAWA* WHOLESALE 35 $143,915MONONA ONAWA* MISC. 74 $186,507MONONA ONAWA* * TOTAL * 502 $1,272,160MONONA OTHER UTIL/TRANS 58 $112,397MONONA OTHER BLDG. MTL. 0 $0MONONA OTHER GEN. MDSE. 0 $0MONONA OTHER FOOD 0 $0MONONA OTHER MOTOR VEH. 37 $104,439MONONA OTHER APPAREL 0 $0MONONA OTHER HOME FURN. 0 $0MONONA OTHER EAT DRINK 74 $74,838MONONA OTHER SPECIALTY 145 $217,504MONONA OTHER SERVICES 283 $117,006MONONA OTHER WHOLESALE 73 $181,475MONONA OTHER MISC. 144 $217,509MONONA OTHER * TOTAL * 814 $1,025,168MONONA COUNTY TOTAL UTIL/TRANS 86 $267,825MONONA COUNTY TOTAL BLDG. MTL. 0 $0MONONA COUNTY TOTAL GEN. MDSE. 24 $317,745MONONA COUNTY TOTAL FOOD 0 $0MONONA COUNTY TOTAL MOTOR VEH. 37 $104,439MONONA COUNTY TOTAL APPAREL 0 $0MONONA COUNTY TOTAL HOME FURN. 0 $0MONONA COUNTY TOTAL EAT DRINK 127 $308,882MONONA COUNTY TOTAL SPECIALTY 240 $309,893MONONA COUNTY TOTAL SERVICES 476 $259,138MONONA COUNTY TOTAL WHOLESALE 108 $325,390MONONA COUNTY TOTAL MISC. 218 $404,016MONONA COUNTY TOTAL * TOTAL * 1,316 $2,297,328MONROE ALBIA* UTIL/TRANS 0 $0MONROE ALBIA* BLDG. MTL. 0 $0MONROE ALBIA* GEN. MDSE. 20 $211,857MONROE ALBIA* FOOD 0 $0MONROE ALBIA* MOTOR VEH. 45 $110,508MONROE ALBIA* APPAREL 0 $0MONROE ALBIA* HOME FURN. 0 $0MONROE ALBIA* EAT DRINK 69 $170,026MONROE ALBIA* SPECIALTY 140 $46,839

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MONROE ALBIA* SERVICES 253 $219,294MONROE ALBIA* WHOLESALE 59 $115,747MONROE ALBIA* MISC. 172 $614,554MONROE ALBIA* * TOTAL * 758 $1,488,825MONROE 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 39 $6,662MONROE OTHER SERVICES 69 $51,407MONROE OTHER WHOLESALE 0 $0MONROE OTHER MISC. 92 $141,048MONROE OTHER * TOTAL * 200 $199,117MONROE COUNTY TOTAL UTIL/TRANS 0 $0MONROE COUNTY TOTAL BLDG. MTL. 0 $0MONROE COUNTY TOTAL GEN. MDSE. 20 $211,857MONROE COUNTY TOTAL FOOD 0 $0MONROE COUNTY TOTAL MOTOR VEH. 45 $110,508MONROE COUNTY TOTAL APPAREL 0 $0MONROE COUNTY TOTAL HOME FURN. 0 $0MONROE COUNTY TOTAL EAT DRINK 69 $170,026MONROE COUNTY TOTAL SPECIALTY 179 $53,501MONROE COUNTY TOTAL SERVICES 322 $270,701MONROE COUNTY TOTAL WHOLESALE 59 $115,747MONROE COUNTY TOTAL MISC. 264 $755,602MONROE COUNTY TOTAL * TOTAL * 958 $1,687,942

MONTGOMERY RED OAK* UTIL/TRANS 31 $287,455MONTGOMERY RED OAK* BLDG. MTL. 29 $150,772MONTGOMERY RED OAK* GEN. MDSE. 29 $455,183MONTGOMERY RED OAK* FOOD 20 $480,608MONTGOMERY RED OAK* MOTOR VEH. 47 $218,019MONTGOMERY RED OAK* APPAREL 20 $41,235MONTGOMERY RED OAK* HOME FURN. 0 $0MONTGOMERY RED OAK* EAT DRINK 84 $356,459MONTGOMERY RED OAK* SPECIALTY 148 $409,705MONTGOMERY RED OAK* SERVICES 328 $409,687MONTGOMERY RED OAK* WHOLESALE 38 $234,900MONTGOMERY RED OAK* MISC. 193 $392,498MONTGOMERY RED OAK* * TOTAL * 967 $3,436,521MONTGOMERY OTHER UTIL/TRANS 35 $76,042MONTGOMERY OTHER BLDG. MTL. 0 $0MONTGOMERY OTHER GEN. MDSE. 0 $0MONTGOMERY OTHER FOOD 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MONTGOMERY OTHER MOTOR VEH. 36 $39,530MONTGOMERY OTHER APPAREL 0 $0MONTGOMERY OTHER HOME FURN. 0 $0MONTGOMERY OTHER EAT DRINK 40 $27,384MONTGOMERY OTHER SPECIALTY 68 $17,520MONTGOMERY OTHER SERVICES 163 $67,627MONTGOMERY OTHER WHOLESALE 43 $68,301MONTGOMERY OTHER MISC. 86 $124,637MONTGOMERY OTHER * TOTAL * 471 $421,041MONTGOMERY COUNTY TOTAL UTIL/TRANS 66 $363,497MONTGOMERY COUNTY TOTAL BLDG. MTL. 29 $150,772MONTGOMERY COUNTY TOTAL GEN. MDSE. 29 $455,183MONTGOMERY COUNTY TOTAL FOOD 20 $480,608MONTGOMERY COUNTY TOTAL MOTOR VEH. 83 $257,549MONTGOMERY COUNTY TOTAL APPAREL 20 $41,235MONTGOMERY COUNTY TOTAL HOME FURN. 0 $0MONTGOMERY COUNTY TOTAL EAT DRINK 124 $383,843MONTGOMERY COUNTY TOTAL SPECIALTY 216 $427,225MONTGOMERY COUNTY TOTAL SERVICES 491 $477,314MONTGOMERY COUNTY TOTAL WHOLESALE 81 $303,201MONTGOMERY COUNTY TOTAL MISC. 279 $517,135MONTGOMERY COUNTY TOTAL * TOTAL * 1,438 $3,857,562

MUSCATINE MUSCATINE* UTIL/TRANS 93 $2,843,508MUSCATINE MUSCATINE* BLDG. MTL. 57 $1,933,089MUSCATINE MUSCATINE* GEN. MDSE. 65 $3,374,544MUSCATINE MUSCATINE* FOOD 74 $1,168,182MUSCATINE MUSCATINE* MOTOR VEH. 114 $729,987MUSCATINE MUSCATINE* APPAREL 39 $258,287MUSCATINE MUSCATINE* HOME FURN. 82 $306,141MUSCATINE MUSCATINE* EAT DRINK 279 $1,732,315MUSCATINE MUSCATINE* SPECIALTY 554 $1,020,590MUSCATINE MUSCATINE* SERVICES 936 $1,942,609MUSCATINE MUSCATINE* WHOLESALE 118 $1,547,037MUSCATINE MUSCATINE* MISC. 390 $2,155,812MUSCATINE MUSCATINE* * TOTAL * 2,801 $19,012,101MUSCATINE WEST LIBERTY UTIL/TRANS 0 $0MUSCATINE WEST LIBERTY BLDG. MTL. 0 $0MUSCATINE WEST LIBERTY GEN. MDSE. 0 $0MUSCATINE WEST LIBERTY FOOD 21 $41,979MUSCATINE WEST LIBERTY MOTOR VEH. 0 $0MUSCATINE WEST LIBERTY APPAREL 0 $0MUSCATINE WEST LIBERTY HOME FURN. 0 $0MUSCATINE WEST LIBERTY EAT DRINK 50 $106,346MUSCATINE WEST LIBERTY SPECIALTY 67 $37,844MUSCATINE WEST LIBERTY SERVICES 175 $114,498MUSCATINE WEST LIBERTY WHOLESALE 37 $194,922MUSCATINE WEST LIBERTY MISC. 123 $340,113

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

MUSCATINE WEST LIBERTY * TOTAL * 473 $835,702MUSCATINE WILTON UTIL/TRANS 26 $1,145,473MUSCATINE WILTON BLDG. MTL. 0 $0MUSCATINE WILTON GEN. MDSE. 0 $0MUSCATINE WILTON FOOD 0 $0MUSCATINE WILTON MOTOR VEH. 22 $61,817MUSCATINE WILTON APPAREL 0 $0MUSCATINE WILTON HOME FURN. 0 $0MUSCATINE WILTON EAT DRINK 22 $46,830MUSCATINE WILTON SPECIALTY 64 $44,452MUSCATINE WILTON SERVICES 130 $131,135MUSCATINE WILTON WHOLESALE 0 $0MUSCATINE WILTON MISC. 117 $325,699MUSCATINE WILTON * TOTAL * 381 $1,755,406MUSCATINE OTHER UTIL/TRANS 21 $2,598MUSCATINE OTHER BLDG. MTL. 0 $0MUSCATINE OTHER GEN. MDSE. 20 $35,848MUSCATINE OTHER FOOD 0 $0MUSCATINE OTHER MOTOR VEH. 28 $40,764MUSCATINE OTHER APPAREL 0 $0MUSCATINE OTHER HOME FURN. 0 $0MUSCATINE OTHER EAT DRINK 48 $49,315MUSCATINE OTHER SPECIALTY 91 $27,016MUSCATINE OTHER SERVICES 136 $68,042MUSCATINE OTHER WHOLESALE 44 $88,272MUSCATINE OTHER MISC. 107 $175,507MUSCATINE OTHER * TOTAL * 495 $487,362MUSCATINE COUNTY TOTAL UTIL/TRANS 140 $3,991,579MUSCATINE COUNTY TOTAL BLDG. MTL. 57 $1,933,089MUSCATINE COUNTY TOTAL GEN. MDSE. 85 $3,410,392MUSCATINE COUNTY TOTAL FOOD 95 $1,210,161MUSCATINE COUNTY TOTAL MOTOR VEH. 164 $832,568MUSCATINE COUNTY TOTAL APPAREL 39 $258,287MUSCATINE COUNTY TOTAL HOME FURN. 82 $306,141MUSCATINE COUNTY TOTAL EAT DRINK 399 $1,934,806MUSCATINE COUNTY TOTAL SPECIALTY 776 $1,129,902MUSCATINE COUNTY TOTAL SERVICES 1,377 $2,256,284MUSCATINE COUNTY TOTAL WHOLESALE 199 $1,830,231MUSCATINE COUNTY TOTAL MISC. 737 $2,997,131MUSCATINE COUNTY TOTAL * TOTAL * 4,150 $22,090,571

OBRIEN SHELDON UTIL/TRANS 37 $267,716OBRIEN SHELDON BLDG. MTL. 23 $287,961OBRIEN SHELDON GEN. MDSE. 24 $299,980OBRIEN SHELDON FOOD 0 $0OBRIEN SHELDON MOTOR VEH. 32 $120,283OBRIEN SHELDON APPAREL 0 $0OBRIEN SHELDON HOME FURN. 28 $100,233

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

OBRIEN SHELDON EAT DRINK 61 $272,521OBRIEN SHELDON SPECIALTY 127 $368,607OBRIEN SHELDON SERVICES 335 $462,573OBRIEN SHELDON WHOLESALE 83 $333,551OBRIEN SHELDON MISC. 174 $582,862OBRIEN SHELDON * TOTAL * 924 $3,096,287OBRIEN OTHER UTIL/TRANS 61 $235,883OBRIEN OTHER BLDG. MTL. 24 $224,661OBRIEN OTHER GEN. MDSE. 0 $0OBRIEN OTHER FOOD 37 $134,819OBRIEN OTHER MOTOR VEH. 53 $136,436OBRIEN OTHER APPAREL 0 $0OBRIEN OTHER HOME FURN. 21 $39,268OBRIEN OTHER EAT DRINK 122 $191,343OBRIEN OTHER SPECIALTY 217 $66,238OBRIEN OTHER SERVICES 449 $384,675OBRIEN OTHER WHOLESALE 100 $518,341OBRIEN OTHER MISC. 239 $509,496OBRIEN OTHER * TOTAL * 1,323 $2,441,160OBRIEN COUNTY TOTAL UTIL/TRANS 98 $503,599OBRIEN COUNTY TOTAL BLDG. MTL. 47 $512,622OBRIEN COUNTY TOTAL GEN. MDSE. 24 $299,980OBRIEN COUNTY TOTAL FOOD 37 $134,819OBRIEN COUNTY TOTAL MOTOR VEH. 85 $256,719OBRIEN COUNTY TOTAL APPAREL 0 $0OBRIEN COUNTY TOTAL HOME FURN. 49 $139,501OBRIEN COUNTY TOTAL EAT DRINK 183 $463,864OBRIEN COUNTY TOTAL SPECIALTY 344 $434,845OBRIEN COUNTY TOTAL SERVICES 784 $847,248OBRIEN COUNTY TOTAL WHOLESALE 183 $851,892OBRIEN COUNTY TOTAL MISC. 413 $1,092,358OBRIEN COUNTY TOTAL * TOTAL * 2,247 $5,537,447

OSCEOLA SIBLEY* UTIL/TRANS 0 $0OSCEOLA SIBLEY* BLDG. MTL. 0 $0OSCEOLA SIBLEY* GEN. MDSE. 0 $0OSCEOLA SIBLEY* FOOD 0 $0OSCEOLA SIBLEY* MOTOR VEH. 0 $0OSCEOLA SIBLEY* APPAREL 0 $0OSCEOLA SIBLEY* HOME FURN. 0 $0OSCEOLA SIBLEY* EAT DRINK 33 $60,281OSCEOLA SIBLEY* SPECIALTY 58 $109,497OSCEOLA SIBLEY* SERVICES 183 $104,025OSCEOLA SIBLEY* WHOLESALE 30 $109,623OSCEOLA SIBLEY* MISC. 160 $627,098OSCEOLA SIBLEY* * TOTAL * 464 $1,010,524OSCEOLA OTHER UTIL/TRANS 24 $184,233OSCEOLA OTHER BLDG. MTL. 0 $0

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

OSCEOLA 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 21 $50,262OSCEOLA OTHER SPECIALTY 52 $62,561OSCEOLA OTHER SERVICES 130 $66,113OSCEOLA OTHER WHOLESALE 24 $10,445OSCEOLA OTHER MISC. 102 $378,400OSCEOLA OTHER * TOTAL * 353 $752,014OSCEOLA COUNTY TOTAL UTIL/TRANS 24 $184,233OSCEOLA COUNTY TOTAL BLDG. MTL. 0 $0OSCEOLA COUNTY TOTAL GEN. MDSE. 0 $0OSCEOLA COUNTY TOTAL FOOD 0 $0OSCEOLA COUNTY TOTAL MOTOR VEH. 0 $0OSCEOLA COUNTY TOTAL APPAREL 0 $0OSCEOLA COUNTY TOTAL HOME FURN. 0 $0OSCEOLA COUNTY TOTAL EAT DRINK 54 $110,543OSCEOLA COUNTY TOTAL SPECIALTY 110 $172,058OSCEOLA COUNTY TOTAL SERVICES 313 $170,138OSCEOLA COUNTY TOTAL WHOLESALE 54 $120,068OSCEOLA COUNTY TOTAL MISC. 262 $1,005,498OSCEOLA COUNTY TOTAL * TOTAL * 817 $1,762,538

PAGE CLARINDA* UTIL/TRANS 34 $129,862PAGE CLARINDA* BLDG. MTL. 0 $0PAGE CLARINDA* GEN. MDSE. 0 $0PAGE CLARINDA* FOOD 24 $346,659PAGE CLARINDA* MOTOR VEH. 33 $116,491PAGE CLARINDA* APPAREL 0 $0PAGE CLARINDA* HOME FURN. 0 $0PAGE CLARINDA* EAT DRINK 64 $290,998PAGE CLARINDA* SPECIALTY 159 $137,841PAGE CLARINDA* SERVICES 345 $331,200PAGE CLARINDA* WHOLESALE 47 $174,160PAGE CLARINDA* MISC. 134 $844,407PAGE CLARINDA* * TOTAL * 840 $2,371,618PAGE SHENANDOAH UTIL/TRANS 24 $297,476PAGE SHENANDOAH BLDG. MTL. 33 $171,018PAGE SHENANDOAH GEN. MDSE. 20 $97,349PAGE SHENANDOAH FOOD 23 $210,617PAGE SHENANDOAH MOTOR VEH. 43 $188,837PAGE SHENANDOAH APPAREL 29 $66,643PAGE SHENANDOAH HOME FURN. 22 $60,410PAGE SHENANDOAH EAT DRINK 65 $222,949PAGE SHENANDOAH SPECIALTY 138 $121,282PAGE SHENANDOAH SERVICES 295 $226,113

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

PAGE SHENANDOAH WHOLESALE 24 $59,540PAGE SHENANDOAH MISC. 86 $200,107PAGE SHENANDOAH * TOTAL * 802 $1,922,341PAGE OTHER UTIL/TRANS 25 $18,974PAGE OTHER BLDG. MTL. 0 $0PAGE OTHER GEN. MDSE. 0 $0PAGE OTHER FOOD 0 $0PAGE OTHER MOTOR VEH. 0 $0PAGE OTHER APPAREL 0 $0PAGE OTHER HOME FURN. 0 $0PAGE OTHER EAT DRINK 22 $19,225PAGE OTHER SPECIALTY 69 $4,308PAGE OTHER SERVICES 106 $58,944PAGE OTHER WHOLESALE 26 $26,046PAGE OTHER MISC. 85 $119,045PAGE OTHER * TOTAL * 333 $246,542PAGE COUNTY TOTAL UTIL/TRANS 83 $446,312PAGE COUNTY TOTAL BLDG. MTL. 33 $171,018PAGE COUNTY TOTAL GEN. MDSE. 20 $97,349PAGE COUNTY TOTAL FOOD 47 $557,276PAGE COUNTY TOTAL MOTOR VEH. 76 $305,328PAGE COUNTY TOTAL APPAREL 29 $66,643PAGE COUNTY TOTAL HOME FURN. 22 $60,410PAGE COUNTY TOTAL EAT DRINK 151 $533,172PAGE COUNTY TOTAL SPECIALTY 366 $263,431PAGE COUNTY TOTAL SERVICES 746 $616,257PAGE COUNTY TOTAL WHOLESALE 97 $259,746PAGE COUNTY TOTAL MISC. 305 $1,163,559PAGE COUNTY TOTAL * TOTAL * 1,975 $4,540,501

PALO ALTO EMMETSBURG* UTIL/TRANS 0 $0PALO ALTO EMMETSBURG* BLDG. MTL. 20 $165,751PALO ALTO EMMETSBURG* GEN. MDSE. 0 $0PALO ALTO EMMETSBURG* FOOD 20 $183,443PALO ALTO EMMETSBURG* MOTOR VEH. 27 $83,127PALO ALTO EMMETSBURG* APPAREL 0 $0PALO ALTO EMMETSBURG* HOME FURN. 23 $55,261PALO ALTO EMMETSBURG* EAT DRINK 59 $234,758PALO ALTO EMMETSBURG* SPECIALTY 134 $190,436PALO ALTO EMMETSBURG* SERVICES 205 $396,106PALO ALTO EMMETSBURG* WHOLESALE 28 $15,969PALO ALTO EMMETSBURG* MISC. 132 $468,432PALO ALTO EMMETSBURG* * TOTAL * 648 $1,793,283PALO ALTO OTHER UTIL/TRANS 84 $178,197PALO ALTO OTHER BLDG. MTL. 0 $0PALO ALTO OTHER GEN. MDSE. 0 $0PALO ALTO OTHER FOOD 0 $0PALO ALTO OTHER MOTOR VEH. 26 $45,857

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

PALO ALTO OTHER APPAREL 0 $0PALO ALTO OTHER HOME FURN. 0 $0PALO ALTO OTHER EAT DRINK 58 $68,524PALO ALTO OTHER SPECIALTY 156 $47,004PALO ALTO OTHER SERVICES 211 $145,381PALO ALTO OTHER WHOLESALE 0 $0PALO ALTO OTHER MISC. 160 $1,245,789PALO ALTO OTHER * TOTAL * 695 $1,730,752PALO ALTO COUNTY TOTAL UTIL/TRANS 84 $178,197PALO ALTO COUNTY TOTAL BLDG. MTL. 20 $165,751PALO ALTO COUNTY TOTAL GEN. MDSE. 0 $0PALO ALTO COUNTY TOTAL FOOD 20 $183,443PALO ALTO COUNTY TOTAL MOTOR VEH. 53 $128,984PALO ALTO COUNTY TOTAL APPAREL 0 $0PALO ALTO COUNTY TOTAL HOME FURN. 23 $55,261PALO ALTO COUNTY TOTAL EAT DRINK 117 $303,282PALO ALTO COUNTY TOTAL SPECIALTY 290 $237,440PALO ALTO COUNTY TOTAL SERVICES 416 $541,487PALO ALTO COUNTY TOTAL WHOLESALE 28 $15,969PALO ALTO COUNTY TOTAL MISC. 292 $1,714,221PALO ALTO COUNTY TOTAL * TOTAL * 1,343 $3,524,035

PLYMOUTH LE MARS* UTIL/TRANS 65 $324,532PLYMOUTH LE MARS* BLDG. MTL. 40 $355,812PLYMOUTH LE MARS* GEN. MDSE. 24 $1,550,578PLYMOUTH LE MARS* FOOD 27 $456,923PLYMOUTH LE MARS* MOTOR VEH. 71 $356,173PLYMOUTH LE MARS* APPAREL 30 $116,415PLYMOUTH LE MARS* HOME FURN. 25 $74,438PLYMOUTH LE MARS* EAT DRINK 140 $881,142PLYMOUTH LE MARS* SPECIALTY 241 $179,646PLYMOUTH LE MARS* SERVICES 551 $1,012,483PLYMOUTH LE MARS* WHOLESALE 117 $738,558PLYMOUTH LE MARS* MISC. 251 $432,644PLYMOUTH LE MARS* * TOTAL * 1,582 $6,479,344PLYMOUTH OTHER UTIL/TRANS 72 $213,567PLYMOUTH OTHER BLDG. MTL. 54 $196,324PLYMOUTH OTHER GEN. MDSE. 37 $224,961PLYMOUTH OTHER FOOD 0 $0PLYMOUTH OTHER MOTOR VEH. 66 $117,465PLYMOUTH OTHER APPAREL 0 $0PLYMOUTH OTHER HOME FURN. 22 $60,960PLYMOUTH OTHER EAT DRINK 118 $202,210PLYMOUTH OTHER SPECIALTY 192 $202,204PLYMOUTH OTHER SERVICES 529 $363,888PLYMOUTH OTHER WHOLESALE 72 $151,788PLYMOUTH OTHER MISC. 277 $353,768PLYMOUTH OTHER * TOTAL * 1,439 $2,087,135

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

PLYMOUTH COUNTY TOTAL UTIL/TRANS 137 $538,099PLYMOUTH COUNTY TOTAL BLDG. MTL. 94 $552,136PLYMOUTH COUNTY TOTAL GEN. MDSE. 61 $1,775,539PLYMOUTH COUNTY TOTAL FOOD 27 $456,923PLYMOUTH COUNTY TOTAL MOTOR VEH. 137 $473,638PLYMOUTH COUNTY TOTAL APPAREL 30 $116,415PLYMOUTH COUNTY TOTAL HOME FURN. 47 $135,398PLYMOUTH COUNTY TOTAL EAT DRINK 258 $1,083,352PLYMOUTH COUNTY TOTAL SPECIALTY 433 $381,850PLYMOUTH COUNTY TOTAL SERVICES 1,080 $1,376,371PLYMOUTH COUNTY TOTAL WHOLESALE 189 $890,346PLYMOUTH COUNTY TOTAL MISC. 528 $786,412PLYMOUTH COUNTY TOTAL * TOTAL * 3,021 $8,566,479

POCAHONTAS COUNTY TOTAL UTIL/TRANS 104 $409,492POCAHONTAS COUNTY TOTAL BLDG. MTL. 27 $116,501POCAHONTAS COUNTY TOTAL GEN. MDSE. 0 $0POCAHONTAS COUNTY TOTAL FOOD 41 $196,314POCAHONTAS COUNTY TOTAL MOTOR VEH. 53 $195,614POCAHONTAS COUNTY TOTAL APPAREL 0 $0POCAHONTAS COUNTY TOTAL HOME FURN. 31 $8,746POCAHONTAS COUNTY TOTAL EAT DRINK 86 $140,313POCAHONTAS COUNTY TOTAL SPECIALTY 191 $81,604POCAHONTAS COUNTY TOTAL SERVICES 379 $229,165POCAHONTAS COUNTY TOTAL WHOLESALE 105 $157,002POCAHONTAS COUNTY TOTAL MISC. 204 $563,468POCAHONTAS COUNTY TOTAL * TOTAL * 1,221 $2,098,219

POLK DES MOINES* UTIL/TRANS 463 $20,658,714POLK DES MOINES* BLDG. MTL. 363 $8,924,971POLK DES MOINES* GEN. MDSE. 376 $19,375,695POLK DES MOINES* FOOD 438 $6,504,216POLK DES MOINES* MOTOR VEH. 856 $8,610,996POLK DES MOINES* APPAREL 482 $3,992,016POLK DES MOINES* HOME FURN. 452 $6,786,267POLK DES MOINES* EAT DRINK 2,350 $16,329,354POLK DES MOINES* SPECIALTY 3,691 $12,955,776POLK DES MOINES* SERVICES 7,397 $30,669,254POLK DES MOINES* WHOLESALE 1,119 $22,746,980POLK DES MOINES* MISC. 2,459 $15,981,088POLK DES MOINES* * TOTAL * 20,446 $173,535,327POLK WEST DES MOINES UTIL/TRANS 135 $1,857,707POLK WEST DES MOINES BLDG. MTL. 55 $3,908,358POLK WEST DES MOINES GEN. MDSE. 108 $9,504,388POLK WEST DES MOINES FOOD 120 $2,240,979POLK WEST DES MOINES MOTOR VEH. 93 $666,855POLK WEST DES MOINES APPAREL 288 $3,536,014POLK WEST DES MOINES HOME FURN. 129 $1,012,182

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

POLK WEST DES MOINES EAT DRINK 577 $5,020,267POLK WEST DES MOINES SPECIALTY 1,132 $5,149,458POLK WEST DES MOINES SERVICES 1,876 $5,961,799POLK WEST DES MOINES WHOLESALE 169 $1,073,113POLK WEST DES MOINES MISC. 523 $2,992,584POLK WEST DES MOINES * TOTAL * 5,205 $42,923,704POLK URBANDALE UTIL/TRANS 90 $2,386,265POLK URBANDALE BLDG. MTL. 79 $1,208,256POLK URBANDALE GEN. MDSE. 54 $2,839,909POLK URBANDALE FOOD 61 $882,577POLK URBANDALE MOTOR VEH. 69 $634,275POLK URBANDALE APPAREL 43 $193,310POLK URBANDALE HOME FURN. 121 $4,188,531POLK URBANDALE EAT DRINK 310 $2,365,207POLK URBANDALE SPECIALTY 559 $2,698,542POLK URBANDALE SERVICES 1,612 $4,748,372POLK URBANDALE WHOLESALE 194 $4,051,974POLK URBANDALE MISC. 392 $1,788,962POLK URBANDALE * TOTAL * 3,584 $27,986,180POLK ALTOONA UTIL/TRANS 36 $386,616POLK ALTOONA BLDG. MTL. 39 $3,496,251POLK ALTOONA GEN. MDSE. 32 $4,192,904POLK ALTOONA FOOD 0 $0POLK ALTOONA MOTOR VEH. 56 $1,251,194POLK ALTOONA APPAREL 0 $0POLK ALTOONA HOME FURN. 32 $17,250POLK ALTOONA EAT DRINK 133 $1,120,853POLK ALTOONA SPECIALTY 277 $322,666POLK ALTOONA SERVICES 367 $2,869,183POLK ALTOONA WHOLESALE 73 $2,661,475POLK ALTOONA MISC. 184 $769,115POLK ALTOONA * TOTAL * 1,229 $17,087,507POLK ANKENY UTIL/TRANS 116 $875,229POLK ANKENY BLDG. MTL. 75 $4,275,370POLK ANKENY GEN. MDSE. 60 $6,572,466POLK ANKENY FOOD 60 $1,275,516POLK ANKENY MOTOR VEH. 146 $2,278,051POLK ANKENY APPAREL 42 $447,316POLK ANKENY HOME FURN. 123 $672,468POLK ANKENY EAT DRINK 371 $2,989,566POLK ANKENY SPECIALTY 820 $2,543,751POLK ANKENY SERVICES 1,409 $2,891,369POLK ANKENY WHOLESALE 167 $1,918,992POLK ANKENY MISC. 455 $1,408,438POLK ANKENY * TOTAL * 3,844 $28,148,532POLK WINDSOR HTS UTIL/TRANS 0 $0POLK WINDSOR HTS BLDG. MTL. 0 $0POLK WINDSOR HTS GEN. MDSE. 0 $0

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

POLK WINDSOR HTS FOOD 20 $494,265POLK WINDSOR HTS MOTOR VEH. 0 $0POLK WINDSOR HTS APPAREL 0 $0POLK WINDSOR HTS HOME FURN. 0 $0POLK WINDSOR HTS EAT DRINK 31 $241,255POLK WINDSOR HTS SPECIALTY 77 $153,032POLK WINDSOR HTS SERVICES 95 $110,411POLK WINDSOR HTS WHOLESALE 0 $0POLK WINDSOR HTS MISC. 79 $314,507POLK WINDSOR HTS * TOTAL * 302 $1,313,470POLK CLIVE UTIL/TRANS 36 $1,472,734POLK CLIVE BLDG. MTL. 0 $0POLK CLIVE GEN. MDSE. 24 $1,836,594POLK CLIVE FOOD 29 $24,571POLK CLIVE MOTOR VEH. 53 $939,508POLK CLIVE APPAREL 41 $471,114POLK CLIVE HOME FURN. 62 $2,191,075POLK CLIVE EAT DRINK 239 $2,547,281POLK CLIVE SPECIALTY 278 $1,786,834POLK CLIVE SERVICES 696 $2,300,769POLK CLIVE WHOLESALE 61 $997,775POLK CLIVE MISC. 148 $3,263,298POLK CLIVE * TOTAL * 1,667 $17,831,553POLK PLEASANT HILL UTIL/TRANS 30 $25,748POLK 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. 22 $11,526POLK PLEASANT HILL EAT DRINK 49 $306,017POLK PLEASANT HILL SPECIALTY 110 $105,331POLK PLEASANT HILL SERVICES 207 $601,726POLK PLEASANT HILL WHOLESALE 0 $0POLK PLEASANT HILL MISC. 143 $798,230POLK PLEASANT HILL * TOTAL * 561 $1,848,578POLK JOHNSTON UTIL/TRANS 30 $299,200POLK JOHNSTON BLDG. MTL. 30 $237,147POLK JOHNSTON GEN. MDSE. 34 $206,941POLK JOHNSTON FOOD 31 $906,999POLK JOHNSTON MOTOR VEH. 40 $521,177POLK JOHNSTON APPAREL 0 $0POLK JOHNSTON HOME FURN. 0 $0POLK JOHNSTON EAT DRINK 168 $1,222,185POLK JOHNSTON SPECIALTY 208 $166,814POLK JOHNSTON SERVICES 515 $1,265,392POLK JOHNSTON WHOLESALE 56 $554,508POLK JOHNSTON MISC. 233 $3,326,009

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88

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

POLK JOHNSTON * TOTAL * 1,345 $8,706,372POLK OTHER UTIL/TRANS 123 $257,885POLK OTHER BLDG. MTL. 34 $347,887POLK OTHER GEN. MDSE. 56 $571,026POLK OTHER FOOD 26 $171,508POLK OTHER MOTOR VEH. 70 $258,692POLK OTHER APPAREL 27 $28,330POLK OTHER HOME FURN. 24 $10,397POLK OTHER EAT DRINK 142 $616,118POLK OTHER SPECIALTY 450 $540,768POLK OTHER SERVICES 735 $1,335,955POLK OTHER WHOLESALE 137 $2,746,124POLK OTHER MISC. 487 $2,406,537POLK OTHER * TOTAL * 2,311 $9,291,227POLK COUNTY TOTAL UTIL/TRANS 1,059 $28,220,098POLK COUNTY TOTAL BLDG. MTL. 675 $22,398,240POLK COUNTY TOTAL GEN. MDSE. 744 $45,099,923POLK COUNTY TOTAL FOOD 785 $12,500,631POLK COUNTY TOTAL MOTOR VEH. 1,383 $15,160,748POLK COUNTY TOTAL APPAREL 923 $8,668,100POLK COUNTY TOTAL HOME FURN. 965 $14,889,696POLK COUNTY TOTAL EAT DRINK 4,370 $32,758,103POLK COUNTY TOTAL SPECIALTY 7,602 $26,422,972POLK COUNTY TOTAL SERVICES 14,909 $52,754,230POLK COUNTY TOTAL WHOLESALE 1,976 $36,750,941POLK COUNTY TOTAL MISC. 5,103 $33,048,768POLK COUNTY TOTAL * TOTAL * 40,494 $328,672,450

POTTAWATTAMIE COUNCIL BLUFFS* UTIL/TRANS 180 $5,520,096POTTAWATTAMIE COUNCIL BLUFFS* BLDG. MTL. 91 $3,803,346POTTAWATTAMIE COUNCIL BLUFFS* GEN. MDSE. 113 $9,479,539POTTAWATTAMIE COUNCIL BLUFFS* FOOD 133 $2,547,029POTTAWATTAMIE COUNCIL BLUFFS* MOTOR VEH. 288 $3,056,316POTTAWATTAMIE COUNCIL BLUFFS* APPAREL 144 $1,275,319POTTAWATTAMIE COUNCIL BLUFFS* HOME FURN. 92 $967,640POTTAWATTAMIE COUNCIL BLUFFS* EAT DRINK 601 $5,570,771POTTAWATTAMIE COUNCIL BLUFFS* SPECIALTY 887 $4,167,805POTTAWATTAMIE COUNCIL BLUFFS* SERVICES 1,902 $5,898,044POTTAWATTAMIE COUNCIL BLUFFS* WHOLESALE 194 $1,726,357POTTAWATTAMIE COUNCIL BLUFFS* MISC. 651 $1,711,404POTTAWATTAMIE COUNCIL BLUFFS* * TOTAL * 5,276 $45,723,666POTTAWATTAMIE 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. 0 $0POTTAWATTAMIE CARTER LAKE APPAREL 0 $0POTTAWATTAMIE CARTER LAKE HOME FURN. 0 $0

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89

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

POTTAWATTAMIE CARTER LAKE EAT DRINK 32 $90,338POTTAWATTAMIE CARTER LAKE SPECIALTY 56 $45,176POTTAWATTAMIE CARTER LAKE SERVICES 77 $503,679POTTAWATTAMIE CARTER LAKE WHOLESALE 0 $0POTTAWATTAMIE CARTER LAKE MISC. 84 $255,088POTTAWATTAMIE CARTER LAKE * TOTAL * 249 $894,281POTTAWATTAMIE OTHER UTIL/TRANS 116 $373,088POTTAWATTAMIE OTHER BLDG. MTL. 28 $256,621POTTAWATTAMIE OTHER GEN. MDSE. 52 $362,439POTTAWATTAMIE OTHER FOOD 32 $123,670POTTAWATTAMIE OTHER MOTOR VEH. 72 $397,842POTTAWATTAMIE OTHER APPAREL 0 $0POTTAWATTAMIE OTHER HOME FURN. 0 $0POTTAWATTAMIE OTHER EAT DRINK 132 $358,836POTTAWATTAMIE OTHER SPECIALTY 405 $527,525POTTAWATTAMIE OTHER SERVICES 567 $488,960POTTAWATTAMIE OTHER WHOLESALE 99 $244,284POTTAWATTAMIE OTHER MISC. 342 $868,750POTTAWATTAMIE OTHER * TOTAL * 1,845 $4,002,015POTTAWATTAMIE COUNTY TOTAL UTIL/TRANS 296 $5,893,184POTTAWATTAMIE COUNTY TOTAL BLDG. MTL. 119 $4,059,967POTTAWATTAMIE COUNTY TOTAL GEN. MDSE. 165 $9,841,978POTTAWATTAMIE COUNTY TOTAL FOOD 165 $2,670,699POTTAWATTAMIE COUNTY TOTAL MOTOR VEH. 360 $3,454,158POTTAWATTAMIE COUNTY TOTAL APPAREL 144 $1,275,319POTTAWATTAMIE COUNTY TOTAL HOME FURN. 92 $967,640POTTAWATTAMIE COUNTY TOTAL EAT DRINK 765 $6,019,945POTTAWATTAMIE COUNTY TOTAL SPECIALTY 1,348 $4,740,506POTTAWATTAMIE COUNTY TOTAL SERVICES 2,546 $6,890,683POTTAWATTAMIE COUNTY TOTAL WHOLESALE 293 $1,970,641POTTAWATTAMIE COUNTY TOTAL MISC. 1,077 $2,835,242POTTAWATTAMIE COUNTY TOTAL * TOTAL * 7,370 $50,619,962

POWESHIEK GRINNELL UTIL/TRANS 42 $129,151POWESHIEK GRINNELL BLDG. MTL. 27 $141,380POWESHIEK GRINNELL GEN. MDSE. 28 $1,175,659POWESHIEK GRINNELL FOOD 0 $0POWESHIEK GRINNELL MOTOR VEH. 56 $221,044POWESHIEK GRINNELL APPAREL 0 $0POWESHIEK GRINNELL HOME FURN. 32 $93,946POWESHIEK GRINNELL EAT DRINK 139 $677,602POWESHIEK GRINNELL SPECIALTY 251 $392,111POWESHIEK GRINNELL SERVICES 480 $791,147POWESHIEK GRINNELL WHOLESALE 66 $194,516POWESHIEK GRINNELL MISC. 229 $627,698POWESHIEK GRINNELL * TOTAL * 1,350 $4,444,254POWESHIEK OTHER UTIL/TRANS 107 $657,906POWESHIEK OTHER BLDG. MTL. 36 $274,545

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

POWESHIEK OTHER GEN. MDSE. 0 $0POWESHIEK OTHER FOOD 0 $0POWESHIEK OTHER MOTOR VEH. 93 $386,653POWESHIEK OTHER APPAREL 0 $0POWESHIEK OTHER HOME FURN. 20 $37,725POWESHIEK OTHER EAT DRINK 76 $173,956POWESHIEK OTHER SPECIALTY 246 $102,705POWESHIEK OTHER SERVICES 411 $355,416POWESHIEK OTHER WHOLESALE 69 $153,061POWESHIEK OTHER MISC. 233 $503,404POWESHIEK OTHER * TOTAL * 1,291 $2,645,371POWESHIEK COUNTY TOTAL UTIL/TRANS 149 $787,057POWESHIEK COUNTY TOTAL BLDG. MTL. 63 $415,925POWESHIEK COUNTY TOTAL GEN. MDSE. 28 $1,175,659POWESHIEK COUNTY TOTAL FOOD 0 $0POWESHIEK COUNTY TOTAL MOTOR VEH. 149 $607,697POWESHIEK COUNTY TOTAL APPAREL 0 $0POWESHIEK COUNTY TOTAL HOME FURN. 52 $131,671POWESHIEK COUNTY TOTAL EAT DRINK 215 $851,558POWESHIEK COUNTY TOTAL SPECIALTY 497 $494,816POWESHIEK COUNTY TOTAL SERVICES 891 $1,146,563POWESHIEK COUNTY TOTAL WHOLESALE 135 $347,577POWESHIEK COUNTY TOTAL MISC. 462 $1,131,102POWESHIEK COUNTY TOTAL * TOTAL * 2,641 $7,089,625

RINGGOLD COUNTY TOTAL UTIL/TRANS 40 $682,701RINGGOLD COUNTY TOTAL BLDG. MTL. 24 $190,638RINGGOLD COUNTY TOTAL GEN. MDSE. 0 $0RINGGOLD COUNTY TOTAL FOOD 24 $77,441RINGGOLD COUNTY TOTAL MOTOR VEH. 38 $120,625RINGGOLD COUNTY TOTAL APPAREL 0 $0RINGGOLD COUNTY TOTAL HOME FURN. 0 $0RINGGOLD COUNTY TOTAL EAT DRINK 65 $89,387RINGGOLD COUNTY TOTAL SPECIALTY 153 $56,036RINGGOLD COUNTY TOTAL SERVICES 282 $193,690RINGGOLD COUNTY TOTAL WHOLESALE 41 $59,032RINGGOLD COUNTY TOTAL MISC. 102 $285,433RINGGOLD COUNTY TOTAL * TOTAL * 769 $1,754,983

SAC SAC CITY* UTIL/TRANS 31 $218,777SAC SAC CITY* BLDG. MTL. 0 $0SAC SAC CITY* GEN. MDSE. 0 $0SAC SAC CITY* FOOD 0 $0SAC SAC CITY* MOTOR VEH. 0 $0SAC SAC CITY* APPAREL 0 $0SAC SAC CITY* HOME FURN. 0 $0SAC SAC CITY* EAT DRINK 43 $81,631SAC SAC CITY* SPECIALTY 80 $138,646

IOWA DEPARTMENT OF REVENUE

91

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

SAC SAC CITY* SERVICES 150 $79,455SAC SAC CITY* WHOLESALE 20 $64,312SAC SAC CITY* MISC. 157 $631,893SAC SAC CITY* * TOTAL * 481 $1,214,714SAC OTHER UTIL/TRANS 91 $252,026SAC OTHER BLDG. MTL. 37 $207,513SAC OTHER GEN. MDSE. 20 $106,142SAC OTHER FOOD 29 $85,836SAC OTHER MOTOR VEH. 67 $255,816SAC OTHER APPAREL 0 $0SAC OTHER HOME FURN. 30 $48,133SAC OTHER EAT DRINK 79 $130,263SAC OTHER SPECIALTY 154 $98,246SAC OTHER SERVICES 369 $253,639SAC OTHER WHOLESALE 112 $195,213SAC OTHER MISC. 220 $233,400SAC OTHER * TOTAL * 1,208 $1,866,227SAC COUNTY TOTAL UTIL/TRANS 122 $470,803SAC COUNTY TOTAL BLDG. MTL. 37 $207,513SAC COUNTY TOTAL GEN. MDSE. 20 $106,142SAC COUNTY TOTAL FOOD 29 $85,836SAC COUNTY TOTAL MOTOR VEH. 67 $255,816SAC COUNTY TOTAL APPAREL 0 $0SAC COUNTY TOTAL HOME FURN. 30 $48,133SAC COUNTY TOTAL EAT DRINK 122 $211,894SAC COUNTY TOTAL SPECIALTY 234 $236,892SAC COUNTY TOTAL SERVICES 519 $333,094SAC COUNTY TOTAL WHOLESALE 132 $259,525SAC COUNTY TOTAL MISC. 377 $865,293SAC COUNTY TOTAL * TOTAL * 1,689 $3,080,941

SCOTT DAVENPORT* UTIL/TRANS 243 $15,004,614SCOTT DAVENPORT* BLDG. MTL. 165 $5,495,707SCOTT DAVENPORT* GEN. MDSE. 224 $16,509,799SCOTT DAVENPORT* FOOD 220 $3,429,654SCOTT DAVENPORT* MOTOR VEH. 440 $4,370,847SCOTT DAVENPORT* APPAREL 373 $4,293,277SCOTT DAVENPORT* HOME FURN. 324 $6,258,397SCOTT DAVENPORT* EAT DRINK 1,153 $9,700,696SCOTT DAVENPORT* SPECIALTY 1,735 $8,130,578SCOTT DAVENPORT* SERVICES 3,406 $9,873,304SCOTT DAVENPORT* WHOLESALE 505 $5,896,330SCOTT DAVENPORT* MISC. 1,092 $4,599,312SCOTT DAVENPORT* * TOTAL * 9,880 $93,562,515SCOTT BETTENDORF UTIL/TRANS 64 $336,702SCOTT BETTENDORF BLDG. MTL. 85 $2,234,704SCOTT BETTENDORF GEN. MDSE. 22 $144,226SCOTT BETTENDORF FOOD 55 $1,229,959

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92

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

SCOTT BETTENDORF MOTOR VEH. 64 $572,961SCOTT BETTENDORF APPAREL 46 $307,676SCOTT BETTENDORF HOME FURN. 85 $354,023SCOTT BETTENDORF EAT DRINK 271 $1,957,892SCOTT BETTENDORF SPECIALTY 516 $1,248,354SCOTT BETTENDORF SERVICES 1,200 $2,839,693SCOTT BETTENDORF WHOLESALE 169 $976,479SCOTT BETTENDORF MISC. 471 $3,683,990SCOTT BETTENDORF * TOTAL * 3,048 $15,886,659SCOTT 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 56 $342,680SCOTT LE CLAIRE SPECIALTY 131 $75,621SCOTT LE CLAIRE SERVICES 134 $209,314SCOTT LE CLAIRE WHOLESALE 0 $0SCOTT LE CLAIRE MISC. 106 $190,632SCOTT LE CLAIRE * TOTAL * 427 $818,247SCOTT ELDRIDGE UTIL/TRANS 42 $221,631SCOTT ELDRIDGE BLDG. MTL. 0 $0SCOTT ELDRIDGE GEN. MDSE. 20 $178,027SCOTT ELDRIDGE FOOD 0 $0SCOTT ELDRIDGE MOTOR VEH. 31 $51,163SCOTT ELDRIDGE APPAREL 0 $0SCOTT ELDRIDGE HOME FURN. 0 $0SCOTT ELDRIDGE EAT DRINK 44 $210,654SCOTT ELDRIDGE SPECIALTY 130 $206,009SCOTT ELDRIDGE SERVICES 299 $446,627SCOTT ELDRIDGE WHOLESALE 80 $933,350SCOTT ELDRIDGE MISC. 176 $1,024,115SCOTT ELDRIDGE * TOTAL * 822 $3,271,576SCOTT OTHER UTIL/TRANS 108 $99,863SCOTT OTHER BLDG. MTL. 39 $179,388SCOTT OTHER GEN. MDSE. 20 $134,685SCOTT OTHER FOOD 32 $381,621SCOTT OTHER MOTOR VEH. 61 $1,016,187SCOTT OTHER APPAREL 0 $0SCOTT OTHER HOME FURN. 0 $0SCOTT OTHER EAT DRINK 108 $640,087SCOTT OTHER SPECIALTY 244 $82,809SCOTT OTHER SERVICES 501 $851,307SCOTT OTHER WHOLESALE 80 $166,091SCOTT OTHER MISC. 251 $396,454SCOTT OTHER * TOTAL * 1,444 $3,948,492

IOWA DEPARTMENT OF REVENUE

93

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

SCOTT COUNTY TOTAL UTIL/TRANS 457 $15,662,810SCOTT COUNTY TOTAL BLDG. MTL. 289 $7,909,799SCOTT COUNTY TOTAL GEN. MDSE. 286 $16,966,737SCOTT COUNTY TOTAL FOOD 307 $5,041,234SCOTT COUNTY TOTAL MOTOR VEH. 596 $6,011,158SCOTT COUNTY TOTAL APPAREL 419 $4,600,953SCOTT COUNTY TOTAL HOME FURN. 409 $6,612,420SCOTT COUNTY TOTAL EAT DRINK 1,632 $12,852,009SCOTT COUNTY TOTAL SPECIALTY 2,756 $9,743,371SCOTT COUNTY TOTAL SERVICES 5,540 $14,220,245SCOTT COUNTY TOTAL WHOLESALE 834 $7,972,250SCOTT COUNTY TOTAL MISC. 2,096 $9,894,503SCOTT COUNTY TOTAL * TOTAL * 15,621 $117,487,489SHELBY HARLAN* UTIL/TRANS 39 $407,916SHELBY HARLAN* BLDG. MTL. 38 $131,800SHELBY HARLAN* GEN. MDSE. 25 $267,955SHELBY HARLAN* FOOD 0 $0SHELBY HARLAN* MOTOR VEH. 64 $219,546SHELBY HARLAN* APPAREL 0 $0SHELBY HARLAN* HOME FURN. 27 $78,142SHELBY HARLAN* EAT DRINK 82 $312,107SHELBY HARLAN* SPECIALTY 210 $186,354SHELBY HARLAN* SERVICES 359 $313,738SHELBY HARLAN* WHOLESALE 68 $344,017SHELBY HARLAN* MISC. 190 $707,911SHELBY HARLAN* * TOTAL * 1,102 $2,969,486SHELBY OTHER UTIL/TRANS 60 $135,922SHELBY OTHER BLDG. MTL. 25 $84,888SHELBY OTHER GEN. MDSE. 0 $0SHELBY OTHER FOOD 0 $0SHELBY OTHER MOTOR VEH. 24 $24,690SHELBY OTHER APPAREL 0 $0SHELBY OTHER HOME FURN. 0 $0SHELBY OTHER EAT DRINK 50 $97,762SHELBY OTHER SPECIALTY 96 $65,727SHELBY OTHER SERVICES 286 $173,582SHELBY OTHER WHOLESALE 61 $79,495SHELBY OTHER MISC. 149 $179,476SHELBY OTHER * TOTAL * 751 $841,542SHELBY COUNTY TOTAL UTIL/TRANS 99 $543,838SHELBY COUNTY TOTAL BLDG. MTL. 63 $216,688SHELBY COUNTY TOTAL GEN. MDSE. 25 $267,955SHELBY COUNTY TOTAL FOOD 0 $0SHELBY COUNTY TOTAL MOTOR VEH. 88 $244,236SHELBY COUNTY TOTAL APPAREL 0 $0SHELBY COUNTY TOTAL HOME FURN. 27 $78,142SHELBY COUNTY TOTAL EAT DRINK 132 $409,869SHELBY COUNTY TOTAL SPECIALTY 306 $252,081

IOWA DEPARTMENT OF REVENUE

94

IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

SHELBY COUNTY TOTAL SERVICES 645 $487,320SHELBY COUNTY TOTAL WHOLESALE 129 $423,512SHELBY COUNTY TOTAL MISC. 339 $887,387SHELBY COUNTY TOTAL * TOTAL * 1,853 $3,811,028

SIOUX HAWARDEN UTIL/TRANS 20 $110,991SIOUX HAWARDEN BLDG. MTL. 0 $0SIOUX HAWARDEN GEN. MDSE. 0 $0SIOUX HAWARDEN FOOD 0 $0SIOUX HAWARDEN MOTOR VEH. 22 $66,328SIOUX HAWARDEN APPAREL 0 $0SIOUX HAWARDEN HOME FURN. 0 $0SIOUX HAWARDEN EAT DRINK 53 $119,818SIOUX HAWARDEN SPECIALTY 53 $33,633SIOUX HAWARDEN SERVICES 145 $131,442SIOUX HAWARDEN WHOLESALE 41 $127,787SIOUX HAWARDEN MISC. 138 $610,674SIOUX HAWARDEN * TOTAL * 472 $1,200,673SIOUX ORANGE CITY* UTIL/TRANS 42 $2,034,022SIOUX ORANGE CITY* BLDG. MTL. 21 $177,288SIOUX ORANGE CITY* GEN. MDSE. 25 $192,975SIOUX ORANGE CITY* FOOD 0 $0SIOUX ORANGE CITY* MOTOR VEH. 35 $229,660SIOUX ORANGE CITY* APPAREL 0 $0SIOUX ORANGE CITY* HOME FURN. 37 $166,734SIOUX ORANGE CITY* EAT DRINK 68 $297,297SIOUX ORANGE CITY* SPECIALTY 151 $102,253SIOUX ORANGE CITY* SERVICES 290 $271,595SIOUX ORANGE CITY* WHOLESALE 52 $165,143SIOUX ORANGE CITY* MISC. 167 $697,116SIOUX ORANGE CITY* * TOTAL * 888 $4,334,083SIOUX ROCK VALLEY UTIL/TRANS 32 $471,742SIOUX ROCK VALLEY BLDG. MTL. 0 $0SIOUX ROCK VALLEY GEN. MDSE. 0 $0SIOUX ROCK VALLEY FOOD 23 $76,312SIOUX ROCK VALLEY MOTOR VEH. 23 $129,524SIOUX ROCK VALLEY APPAREL 0 $0SIOUX ROCK VALLEY HOME FURN. 0 $0SIOUX ROCK VALLEY EAT DRINK 48 $142,244SIOUX ROCK VALLEY SPECIALTY 146 $116,423SIOUX ROCK VALLEY SERVICES 228 $232,131SIOUX ROCK VALLEY WHOLESALE 52 $170,395SIOUX ROCK VALLEY MISC. 167 $643,533SIOUX ROCK VALLEY * TOTAL * 719 $1,982,304SIOUX SIOUX CENTER UTIL/TRANS 28 $309,179SIOUX SIOUX CENTER BLDG. MTL. 20 $7,515SIOUX SIOUX CENTER GEN. MDSE. 24 $1,220,984SIOUX SIOUX CENTER FOOD 29 $272,084

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

SIOUX SIOUX CENTER MOTOR VEH. 40 $208,776SIOUX SIOUX CENTER APPAREL 0 $0SIOUX SIOUX CENTER HOME FURN. 44 $293,888SIOUX SIOUX CENTER EAT DRINK 78 $393,402SIOUX SIOUX CENTER SPECIALTY 173 $485,069SIOUX SIOUX CENTER SERVICES 379 $527,026SIOUX SIOUX CENTER WHOLESALE 62 $511,674SIOUX SIOUX CENTER MISC. 248 $1,290,535SIOUX SIOUX CENTER * TOTAL * 1,125 $5,520,132SIOUX OTHER UTIL/TRANS 82 $215,632SIOUX OTHER BLDG. MTL. 29 $78,150SIOUX OTHER GEN. MDSE. 0 $0SIOUX OTHER FOOD 22 $44,161SIOUX OTHER MOTOR VEH. 85 $370,160SIOUX OTHER APPAREL 0 $0SIOUX OTHER HOME FURN. 25 $186,821SIOUX OTHER EAT DRINK 78 $156,552SIOUX OTHER SPECIALTY 198 $81,774SIOUX OTHER SERVICES 459 $306,186SIOUX OTHER WHOLESALE 172 $514,674SIOUX OTHER MISC. 318 $425,249SIOUX OTHER * TOTAL * 1,468 $2,379,359SIOUX COUNTY TOTAL UTIL/TRANS 204 $3,141,566SIOUX COUNTY TOTAL BLDG. MTL. 70 $262,953SIOUX COUNTY TOTAL GEN. MDSE. 49 $1,413,959SIOUX COUNTY TOTAL FOOD 74 $392,557SIOUX COUNTY TOTAL MOTOR VEH. 205 $1,004,448SIOUX COUNTY TOTAL APPAREL 0 $0SIOUX COUNTY TOTAL HOME FURN. 106 $647,443SIOUX COUNTY TOTAL EAT DRINK 325 $1,109,313SIOUX COUNTY TOTAL SPECIALTY 721 $819,152SIOUX COUNTY TOTAL SERVICES 1,501 $1,468,380SIOUX COUNTY TOTAL WHOLESALE 379 $1,489,673SIOUX COUNTY TOTAL MISC. 1,038 $3,667,107SIOUX COUNTY TOTAL * TOTAL * 4,672 $15,416,551

STORY AMES UTIL/TRANS 146 $1,967,363STORY AMES BLDG. MTL. 65 $2,996,020STORY AMES GEN. MDSE. 111 $7,251,647STORY AMES FOOD 110 $2,244,704STORY AMES MOTOR VEH. 152 $1,478,643STORY AMES APPAREL 140 $925,557STORY AMES HOME FURN. 136 $2,196,866STORY AMES EAT DRINK 598 $5,446,202STORY AMES SPECIALTY 864 $2,616,178STORY AMES SERVICES 1,580 $5,224,682STORY AMES WHOLESALE 153 $907,171STORY AMES MISC. 556 $2,841,535

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

STORY AMES * TOTAL * 4,611 $36,096,568STORY NEVADA* UTIL/TRANS 53 $424,778STORY NEVADA* BLDG. MTL. 24 $120,906STORY NEVADA* GEN. MDSE. 25 $214,804STORY NEVADA* FOOD 0 $0STORY NEVADA* MOTOR VEH. 43 $104,758STORY NEVADA* APPAREL 0 $0STORY NEVADA* HOME FURN. 24 $1,859STORY NEVADA* EAT DRINK 62 $181,806STORY NEVADA* SPECIALTY 173 $67,049STORY NEVADA* SERVICES 306 $324,446STORY NEVADA* WHOLESALE 61 $531,658STORY NEVADA* MISC. 155 $586,806STORY NEVADA* * TOTAL * 926 $2,558,870STORY STORY CITY UTIL/TRANS 21 $144,150STORY STORY CITY BLDG. MTL. 23 $191,963STORY STORY CITY GEN. MDSE. 0 $0STORY STORY CITY FOOD 0 $0STORY STORY CITY MOTOR VEH. 26 $66,177STORY STORY CITY APPAREL 45 $321,080STORY STORY CITY HOME FURN. 0 $0STORY STORY CITY EAT DRINK 45 $178,494STORY STORY CITY SPECIALTY 117 $133,462STORY STORY CITY SERVICES 205 $237,682STORY STORY CITY WHOLESALE 0 $0STORY STORY CITY MISC. 144 $481,472STORY STORY CITY * TOTAL * 626 $1,754,480STORY OTHER UTIL/TRANS 133 $209,533STORY OTHER BLDG. MTL. 39 $87,620STORY OTHER GEN. MDSE. 37 $337,308STORY OTHER FOOD 29 $61,138STORY OTHER MOTOR VEH. 50 $45,227STORY OTHER APPAREL 0 $0STORY OTHER HOME FURN. 0 $0STORY OTHER EAT DRINK 80 $174,138STORY OTHER SPECIALTY 231 $170,491STORY OTHER SERVICES 370 $333,624STORY OTHER WHOLESALE 89 $86,604STORY OTHER MISC. 319 $624,635STORY OTHER * TOTAL * 1,377 $2,130,318STORY COUNTY TOTAL UTIL/TRANS 353 $2,745,824STORY COUNTY TOTAL BLDG. MTL. 151 $3,396,509STORY COUNTY TOTAL GEN. MDSE. 173 $7,803,759STORY COUNTY TOTAL FOOD 139 $2,305,842STORY COUNTY TOTAL MOTOR VEH. 271 $1,694,805STORY COUNTY TOTAL APPAREL 185 $1,246,637STORY COUNTY TOTAL HOME FURN. 160 $2,198,725STORY COUNTY TOTAL EAT DRINK 785 $5,980,640

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

STORY COUNTY TOTAL SPECIALTY 1,385 $2,987,180STORY COUNTY TOTAL SERVICES 2,461 $6,120,434STORY COUNTY TOTAL WHOLESALE 303 $1,525,433STORY COUNTY TOTAL MISC. 1,174 $4,534,448STORY COUNTY TOTAL * TOTAL * 7,540 $42,540,236

TAMA TAMA UTIL/TRANS 24 $1,045,621TAMA TAMA BLDG. MTL. 0 $0TAMA TAMA GEN. MDSE. 0 $0TAMA TAMA FOOD 0 $0TAMA TAMA MOTOR VEH. 25 $63,653TAMA TAMA APPAREL 0 $0TAMA TAMA HOME FURN. 0 $0TAMA TAMA EAT DRINK 35 $20,956TAMA TAMA SPECIALTY 92 $35,969TAMA TAMA SERVICES 147 $86,838TAMA TAMA WHOLESALE 22 $70,084TAMA TAMA MISC. 105 $403,274TAMA TAMA * TOTAL * 450 $1,726,395TAMA OTHER UTIL/TRANS 79 $830,609TAMA OTHER BLDG. MTL. 53 $271,270TAMA OTHER GEN. MDSE. 27 $300,480TAMA OTHER FOOD 43 $256,996TAMA OTHER MOTOR VEH. 82 $198,699TAMA OTHER APPAREL 0 $0TAMA OTHER HOME FURN. 34 $48,474TAMA OTHER EAT DRINK 129 $309,068TAMA OTHER SPECIALTY 322 $137,501TAMA OTHER SERVICES 581 $475,999TAMA OTHER WHOLESALE 141 $373,957TAMA OTHER MISC. 237 $379,331TAMA OTHER * TOTAL * 1,728 $3,582,384TAMA COUNTY TOTAL UTIL/TRANS 103 $1,876,230TAMA COUNTY TOTAL BLDG. MTL. 53 $271,270TAMA COUNTY TOTAL GEN. MDSE. 27 $300,480TAMA COUNTY TOTAL FOOD 43 $256,996TAMA COUNTY TOTAL MOTOR VEH. 107 $262,352TAMA COUNTY TOTAL APPAREL 0 $0TAMA COUNTY TOTAL HOME FURN. 34 $48,474TAMA COUNTY TOTAL EAT DRINK 164 $330,024TAMA COUNTY TOTAL SPECIALTY 414 $173,470TAMA COUNTY TOTAL SERVICES 728 $562,837TAMA COUNTY TOTAL WHOLESALE 163 $444,041TAMA COUNTY TOTAL MISC. 342 $782,605TAMA COUNTY TOTAL * TOTAL * 2,178 $5,308,779

TAYLOR COUNTY TOTAL UTIL/TRANS 84 $212,270TAYLOR COUNTY TOTAL BLDG. MTL. 21 $29,453

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

TAYLOR COUNTY TOTAL GEN. MDSE. 35 $157,394TAYLOR COUNTY TOTAL FOOD 26 $57,801TAYLOR COUNTY TOTAL MOTOR VEH. 46 $100,028TAYLOR COUNTY TOTAL APPAREL 0 $0TAYLOR COUNTY TOTAL HOME FURN. 0 $0TAYLOR COUNTY TOTAL EAT DRINK 54 $72,648TAYLOR COUNTY TOTAL SPECIALTY 172 $40,492TAYLOR COUNTY TOTAL SERVICES 318 $216,096TAYLOR COUNTY TOTAL WHOLESALE 38 $69,246TAYLOR COUNTY TOTAL MISC. 139 $154,186TAYLOR COUNTY TOTAL * TOTAL * 933 $1,109,614

UNION CRESTON* UTIL/TRANS 42 $489,065UNION CRESTON* BLDG. MTL. 24 $225,979UNION CRESTON* GEN. MDSE. 33 $1,906,488UNION CRESTON* FOOD 0 $0UNION CRESTON* MOTOR VEH. 51 $293,890UNION CRESTON* APPAREL 28 $68,915UNION CRESTON* HOME FURN. 41 $120,965UNION CRESTON* EAT DRINK 105 $567,722UNION CRESTON* SPECIALTY 228 $299,508UNION CRESTON* SERVICES 411 $512,240UNION CRESTON* WHOLESALE 90 $517,349UNION CRESTON* MISC. 186 $491,029UNION CRESTON* * TOTAL * 1,239 $5,493,150UNION OTHER UTIL/TRANS 20 $22,490UNION OTHER BLDG. MTL. 0 $0UNION OTHER GEN. MDSE. 0 $0UNION OTHER FOOD 0 $0UNION OTHER MOTOR VEH. 0 $0UNION OTHER APPAREL 0 $0UNION OTHER HOME FURN. 0 $0UNION OTHER EAT DRINK 28 $25,305UNION OTHER SPECIALTY 63 $11,983UNION OTHER SERVICES 120 $154,032UNION OTHER WHOLESALE 0 $0UNION OTHER MISC. 120 $184,007UNION OTHER * TOTAL * 351 $397,817UNION COUNTY TOTAL UTIL/TRANS 62 $511,555UNION COUNTY TOTAL BLDG. MTL. 24 $225,979UNION COUNTY TOTAL GEN. MDSE. 33 $1,906,488UNION COUNTY TOTAL FOOD 0 $0UNION COUNTY TOTAL MOTOR VEH. 51 $293,890UNION COUNTY TOTAL APPAREL 28 $68,915UNION COUNTY TOTAL HOME FURN. 41 $120,965UNION COUNTY TOTAL EAT DRINK 133 $593,027UNION COUNTY TOTAL SPECIALTY 291 $311,491UNION COUNTY TOTAL SERVICES 531 $666,272

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

UNION COUNTY TOTAL WHOLESALE 90 $517,349UNION COUNTY TOTAL MISC. 306 $675,036UNION COUNTY TOTAL * TOTAL * 1,590 $5,890,967

VAN BUREN COUNTY TOTAL UTIL/TRANS 66 $97,214VAN BUREN COUNTY TOTAL BLDG. MTL. 42 $186,516VAN BUREN COUNTY TOTAL GEN. MDSE. 0 $0VAN BUREN COUNTY TOTAL FOOD 44 $193,485VAN BUREN COUNTY TOTAL MOTOR VEH. 71 $113,077VAN BUREN COUNTY TOTAL APPAREL 0 $0VAN BUREN COUNTY TOTAL HOME FURN. 21 $35,023VAN BUREN COUNTY TOTAL EAT DRINK 74 $160,302VAN BUREN COUNTY TOTAL SPECIALTY 254 $55,565VAN BUREN COUNTY TOTAL SERVICES 348 $210,469VAN BUREN COUNTY TOTAL WHOLESALE 59 $111,725VAN BUREN COUNTY TOTAL MISC. 174 $163,552VAN BUREN COUNTY TOTAL * TOTAL * 1,153 $1,326,928

WAPELLO OTTUMWA* UTIL/TRANS 86 $1,039,400WAPELLO OTTUMWA* BLDG. MTL. 49 $2,461,268WAPELLO OTTUMWA* GEN. MDSE. 55 $4,495,935WAPELLO OTTUMWA* FOOD 71 $1,098,710WAPELLO OTTUMWA* MOTOR VEH. 209 $1,123,848WAPELLO OTTUMWA* APPAREL 57 $345,163WAPELLO OTTUMWA* HOME FURN. 54 $479,335WAPELLO OTTUMWA* EAT DRINK 296 $1,723,373WAPELLO OTTUMWA* SPECIALTY 550 $811,825WAPELLO OTTUMWA* SERVICES 1,034 $1,804,093WAPELLO OTTUMWA* WHOLESALE 203 $890,734WAPELLO OTTUMWA* MISC. 352 $839,322WAPELLO OTTUMWA* * TOTAL * 3,016 $17,113,006WAPELLO OTHER UTIL/TRANS 43 $76,314WAPELLO OTHER BLDG. MTL. 0 $0WAPELLO OTHER GEN. MDSE. 24 $76,718WAPELLO OTHER FOOD 0 $0WAPELLO OTHER MOTOR VEH. 46 $154,230WAPELLO OTHER APPAREL 0 $0WAPELLO OTHER HOME FURN. 0 $0WAPELLO OTHER EAT DRINK 33 $38,880WAPELLO OTHER SPECIALTY 104 $58,765WAPELLO OTHER SERVICES 164 $126,904WAPELLO OTHER WHOLESALE 33 $34,900WAPELLO OTHER MISC. 114 $249,710WAPELLO OTHER * TOTAL * 561 $816,421WAPELLO COUNTY TOTAL UTIL/TRANS 129 $1,115,714WAPELLO COUNTY TOTAL BLDG. MTL. 49 $2,461,268WAPELLO COUNTY TOTAL GEN. MDSE. 79 $4,572,653WAPELLO COUNTY TOTAL FOOD 71 $1,098,710

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WAPELLO COUNTY TOTAL MOTOR VEH. 255 $1,278,078WAPELLO COUNTY TOTAL APPAREL 57 $345,163WAPELLO COUNTY TOTAL HOME FURN. 54 $479,335WAPELLO COUNTY TOTAL EAT DRINK 329 $1,762,253WAPELLO COUNTY TOTAL SPECIALTY 654 $870,590WAPELLO COUNTY TOTAL SERVICES 1,198 $1,930,997WAPELLO COUNTY TOTAL WHOLESALE 236 $925,634WAPELLO COUNTY TOTAL MISC. 466 $1,089,032WAPELLO COUNTY TOTAL * TOTAL * 3,577 $17,929,427

WARREN INDIANOLA* UTIL/TRANS 33 $568,579WARREN INDIANOLA* BLDG. MTL. 33 $273,903WARREN INDIANOLA* GEN. MDSE. 36 $2,463,259WARREN INDIANOLA* FOOD 31 $562,628WARREN INDIANOLA* MOTOR VEH. 95 $580,410WARREN INDIANOLA* APPAREL 0 $0WARREN INDIANOLA* HOME FURN. 44 $124,104WARREN INDIANOLA* EAT DRINK 176 $774,484WARREN INDIANOLA* SPECIALTY 445 $430,289WARREN INDIANOLA* SERVICES 760 $1,141,164WARREN INDIANOLA* WHOLESALE 90 $466,794WARREN INDIANOLA* MISC. 243 $318,641WARREN INDIANOLA* * TOTAL * 1,986 $7,704,255WARREN CARLISLE UTIL/TRANS 27 $282,799WARREN CARLISLE BLDG. MTL. 0 $0WARREN CARLISLE GEN. MDSE. 0 $0WARREN CARLISLE FOOD 0 $0WARREN CARLISLE MOTOR VEH. 0 $0WARREN CARLISLE APPAREL 0 $0WARREN CARLISLE HOME FURN. 0 $0WARREN CARLISLE EAT DRINK 25 $53,192WARREN CARLISLE SPECIALTY 65 $11,445WARREN CARLISLE SERVICES 134 $69,379WARREN CARLISLE WHOLESALE 0 $0WARREN CARLISLE MISC. 143 $423,387WARREN CARLISLE * TOTAL * 394 $840,202WARREN NORWALK UTIL/TRANS 20 $276,519WARREN NORWALK BLDG. MTL. 0 $0WARREN NORWALK GEN. MDSE. 20 $188,589WARREN NORWALK FOOD 0 $0WARREN NORWALK MOTOR VEH. 0 $0WARREN NORWALK APPAREL 0 $0WARREN NORWALK HOME FURN. 0 $0WARREN NORWALK EAT DRINK 54 $174,295WARREN NORWALK SPECIALTY 123 $54,922WARREN NORWALK SERVICES 246 $256,772WARREN NORWALK WHOLESALE 32 $346,082WARREN NORWALK MISC. 147 $292,354

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WARREN NORWALK * TOTAL * 642 $1,589,533WARREN OTHER UTIL/TRANS 71 $152,336WARREN OTHER BLDG. MTL. 24 $35,166WARREN OTHER GEN. MDSE. 26 $109,597WARREN OTHER FOOD 0 $0WARREN OTHER MOTOR VEH. 23 $118,979WARREN OTHER APPAREL 0 $0WARREN OTHER HOME FURN. 0 $0WARREN OTHER EAT DRINK 46 $115,105WARREN OTHER SPECIALTY 205 $90,338WARREN OTHER SERVICES 269 $181,305WARREN OTHER WHOLESALE 44 $99,130WARREN OTHER MISC. 137 $67,277WARREN OTHER * TOTAL * 845 $969,233WARREN COUNTY TOTAL UTIL/TRANS 151 $1,280,233WARREN COUNTY TOTAL BLDG. MTL. 57 $309,069WARREN COUNTY TOTAL GEN. MDSE. 82 $2,761,445WARREN COUNTY TOTAL FOOD 31 $562,628WARREN COUNTY TOTAL MOTOR VEH. 118 $699,389WARREN COUNTY TOTAL APPAREL 0 $0WARREN COUNTY TOTAL HOME FURN. 44 $124,104WARREN COUNTY TOTAL EAT DRINK 301 $1,117,076WARREN COUNTY TOTAL SPECIALTY 838 $586,994WARREN COUNTY TOTAL SERVICES 1,409 $1,648,620WARREN COUNTY TOTAL WHOLESALE 166 $912,006WARREN COUNTY TOTAL MISC. 670 $1,101,659WARREN COUNTY TOTAL * TOTAL * 3,867 $11,103,223

WASHINGTON WASHINGTON* UTIL/TRANS 25 $21,724WASHINGTON WASHINGTON* BLDG. MTL. 20 $106,032WASHINGTON WASHINGTON* GEN. MDSE. 20 $735,982WASHINGTON WASHINGTON* FOOD 26 $468,151WASHINGTON WASHINGTON* MOTOR VEH. 51 $224,568WASHINGTON WASHINGTON* APPAREL 20 $12,163WASHINGTON WASHINGTON* HOME FURN. 42 $187,262WASHINGTON WASHINGTON* EAT DRINK 102 $457,694WASHINGTON WASHINGTON* SPECIALTY 234 $270,871WASHINGTON WASHINGTON* SERVICES 478 $547,324WASHINGTON WASHINGTON* WHOLESALE 118 $476,474WASHINGTON WASHINGTON* MISC. 187 $297,734WASHINGTON WASHINGTON* * TOTAL * 1,323 $3,805,979WASHINGTON OTHER UTIL/TRANS 99 $231,457WASHINGTON OTHER BLDG. MTL. 37 $159,453WASHINGTON OTHER GEN. MDSE. 31 $248,626WASHINGTON OTHER FOOD 31 $85,601WASHINGTON OTHER MOTOR VEH. 74 $392,205WASHINGTON OTHER APPAREL 0 $0WASHINGTON OTHER HOME FURN. 30 $96,677

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WASHINGTON OTHER EAT DRINK 103 $214,878WASHINGTON OTHER SPECIALTY 350 $312,546WASHINGTON OTHER SERVICES 551 $892,229WASHINGTON OTHER WHOLESALE 106 $474,093WASHINGTON OTHER MISC. 399 $483,989WASHINGTON OTHER * TOTAL * 1,811 $3,591,754WASHINGTON COUNTY TOTAL UTIL/TRANS 124 $253,181WASHINGTON COUNTY TOTAL BLDG. MTL. 57 $265,485WASHINGTON COUNTY TOTAL GEN. MDSE. 51 $984,608WASHINGTON COUNTY TOTAL FOOD 57 $553,752WASHINGTON COUNTY TOTAL MOTOR VEH. 125 $616,773WASHINGTON COUNTY TOTAL APPAREL 20 $12,163WASHINGTON COUNTY TOTAL HOME FURN. 72 $283,939WASHINGTON COUNTY TOTAL EAT DRINK 205 $672,572WASHINGTON COUNTY TOTAL SPECIALTY 584 $583,417WASHINGTON COUNTY TOTAL SERVICES 1,029 $1,439,553WASHINGTON COUNTY TOTAL WHOLESALE 224 $950,567WASHINGTON COUNTY TOTAL MISC. 586 $781,723WASHINGTON COUNTY TOTAL * TOTAL * 3,134 $7,397,733

WAYNE COUNTY TOTAL UTIL/TRANS 44 $57,157WAYNE COUNTY TOTAL BLDG. MTL. 29 $178,244WAYNE COUNTY TOTAL GEN. MDSE. 26 $226,130WAYNE COUNTY TOTAL FOOD 23 $84,377WAYNE COUNTY TOTAL MOTOR VEH. 34 $101,999WAYNE COUNTY TOTAL APPAREL 0 $0WAYNE COUNTY TOTAL HOME FURN. 20 $958WAYNE COUNTY TOTAL EAT DRINK 50 $57,301WAYNE COUNTY TOTAL SPECIALTY 157 $85,133WAYNE COUNTY TOTAL SERVICES 267 $196,656WAYNE COUNTY TOTAL WHOLESALE 66 $99,884WAYNE COUNTY TOTAL MISC. 141 $94,197WAYNE COUNTY TOTAL * TOTAL * 857 $1,182,036

WEBSTER FT DODGE* UTIL/TRANS 110 $1,663,081WEBSTER FT DODGE* BLDG. MTL. 67 $2,205,457WEBSTER FT DODGE* GEN. MDSE. 89 $5,619,482WEBSTER FT DODGE* FOOD 72 $923,335WEBSTER FT DODGE* MOTOR VEH. 190 $1,594,114WEBSTER FT DODGE* APPAREL 96 $448,801WEBSTER FT DODGE* HOME FURN. 113 $610,605WEBSTER FT DODGE* EAT DRINK 313 $2,195,093WEBSTER FT DODGE* SPECIALTY 652 $1,320,288WEBSTER FT DODGE* SERVICES 1,312 $2,509,894WEBSTER FT DODGE* WHOLESALE 215 $1,553,228WEBSTER FT DODGE* MISC. 488 $2,072,873WEBSTER FT DODGE* * TOTAL * 3,717 $22,716,251WEBSTER OTHER UTIL/TRANS 105 $208,703

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County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WEBSTER OTHER BLDG. MTL. 20 $141,605WEBSTER OTHER GEN. MDSE. 20 $112,269WEBSTER OTHER FOOD 24 $62,827WEBSTER OTHER MOTOR VEH. 35 $73,177WEBSTER OTHER APPAREL 0 $0WEBSTER OTHER HOME FURN. 0 $0WEBSTER OTHER EAT DRINK 81 $64,097WEBSTER OTHER SPECIALTY 160 $35,054WEBSTER OTHER SERVICES 335 $288,301WEBSTER OTHER WHOLESALE 91 $321,641WEBSTER OTHER MISC. 162 $103,801WEBSTER OTHER * TOTAL * 1,033 $1,411,475WEBSTER COUNTY TOTAL UTIL/TRANS 215 $1,871,784WEBSTER COUNTY TOTAL BLDG. MTL. 87 $2,347,062WEBSTER COUNTY TOTAL GEN. MDSE. 109 $5,731,751WEBSTER COUNTY TOTAL FOOD 96 $986,162WEBSTER COUNTY TOTAL MOTOR VEH. 225 $1,667,291WEBSTER COUNTY TOTAL APPAREL 96 $448,801WEBSTER COUNTY TOTAL HOME FURN. 113 $610,605WEBSTER COUNTY TOTAL EAT DRINK 394 $2,259,190WEBSTER COUNTY TOTAL SPECIALTY 812 $1,355,342WEBSTER COUNTY TOTAL SERVICES 1,647 $2,798,195WEBSTER COUNTY TOTAL WHOLESALE 306 $1,874,869WEBSTER COUNTY TOTAL MISC. 650 $2,176,674WEBSTER COUNTY TOTAL * TOTAL * 4,750 $24,127,726

WINNEBAGO FOREST CITY* UTIL/TRANS 0 $0WINNEBAGO FOREST CITY* BLDG. MTL. 0 $0WINNEBAGO FOREST CITY* GEN. MDSE. 24 $306,672WINNEBAGO FOREST CITY* FOOD 0 $0WINNEBAGO FOREST CITY* MOTOR VEH. 32 $123,756WINNEBAGO FOREST CITY* APPAREL 0 $0WINNEBAGO FOREST CITY* HOME FURN. 0 $0WINNEBAGO FOREST CITY* EAT DRINK 55 $156,162WINNEBAGO FOREST CITY* SPECIALTY 126 $131,334WINNEBAGO FOREST CITY* SERVICES 184 $114,840WINNEBAGO FOREST CITY* WHOLESALE 24 $30,527WINNEBAGO FOREST CITY* MISC. 185 $578,084WINNEBAGO FOREST CITY* * TOTAL * 630 $1,441,375WINNEBAGO OTHER UTIL/TRANS 64 $372,507WINNEBAGO OTHER BLDG. MTL. 33 $220,847WINNEBAGO OTHER GEN. MDSE. 0 $0WINNEBAGO OTHER FOOD 21 $95,831WINNEBAGO OTHER MOTOR VEH. 41 $234,566WINNEBAGO OTHER APPAREL 0 $0WINNEBAGO OTHER HOME FURN. 29 $26,535WINNEBAGO OTHER EAT DRINK 71 $125,305WINNEBAGO OTHER SPECIALTY 181 $216,484

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WINNEBAGO OTHER SERVICES 292 $182,623WINNEBAGO OTHER WHOLESALE 69 $124,833WINNEBAGO OTHER MISC. 166 $412,161WINNEBAGO OTHER * TOTAL * 967 $2,011,692WINNEBAGO COUNTY TOTAL UTIL/TRANS 64 $372,507WINNEBAGO COUNTY TOTAL BLDG. MTL. 33 $220,847WINNEBAGO COUNTY TOTAL GEN. MDSE. 24 $306,672WINNEBAGO COUNTY TOTAL FOOD 21 $95,831WINNEBAGO COUNTY TOTAL MOTOR VEH. 73 $358,322WINNEBAGO COUNTY TOTAL APPAREL 0 $0WINNEBAGO COUNTY TOTAL HOME FURN. 29 $26,535WINNEBAGO COUNTY TOTAL EAT DRINK 126 $281,467WINNEBAGO COUNTY TOTAL SPECIALTY 307 $347,818WINNEBAGO COUNTY TOTAL SERVICES 476 $297,463WINNEBAGO COUNTY TOTAL WHOLESALE 93 $155,360WINNEBAGO COUNTY TOTAL MISC. 351 $990,245WINNEBAGO COUNTY TOTAL * TOTAL * 1,597 $3,453,067

WINNESHIEK DECORAH* UTIL/TRANS 48 $391,752WINNESHIEK DECORAH* BLDG. MTL. 43 $420,806WINNESHIEK DECORAH* GEN. MDSE. 27 $2,499,051WINNESHIEK DECORAH* FOOD 43 $262,651WINNESHIEK DECORAH* MOTOR VEH. 87 $595,787WINNESHIEK DECORAH* APPAREL 58 $199,853WINNESHIEK DECORAH* HOME FURN. 49 $411,069WINNESHIEK DECORAH* EAT DRINK 137 $737,881WINNESHIEK DECORAH* SPECIALTY 438 $496,715WINNESHIEK DECORAH* SERVICES 615 $802,465WINNESHIEK DECORAH* WHOLESALE 95 $549,899WINNESHIEK DECORAH* MISC. 268 $588,904WINNESHIEK DECORAH* * TOTAL * 1,908 $7,956,833WINNESHIEK OTHER UTIL/TRANS 79 $121,538WINNESHIEK OTHER BLDG. MTL. 29 $190,039WINNESHIEK OTHER GEN. MDSE. 23 $111,295WINNESHIEK OTHER FOOD 0 $0WINNESHIEK OTHER MOTOR VEH. 49 $90,006WINNESHIEK OTHER APPAREL 0 $0WINNESHIEK OTHER HOME FURN. 0 $0WINNESHIEK OTHER EAT DRINK 86 $168,292WINNESHIEK OTHER SPECIALTY 132 $90,314WINNESHIEK OTHER SERVICES 364 $183,012WINNESHIEK OTHER WHOLESALE 63 $290,476WINNESHIEK OTHER MISC. 184 $359,295WINNESHIEK OTHER * TOTAL * 1,009 $1,604,267WINNESHIEK COUNTY TOTAL UTIL/TRANS 127 $513,290WINNESHIEK COUNTY TOTAL BLDG. MTL. 72 $610,845WINNESHIEK COUNTY TOTAL GEN. MDSE. 50 $2,610,346WINNESHIEK COUNTY TOTAL FOOD 43 $262,651

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WINNESHIEK COUNTY TOTAL MOTOR VEH. 136 $685,793WINNESHIEK COUNTY TOTAL APPAREL 58 $199,853WINNESHIEK COUNTY TOTAL HOME FURN. 49 $411,069WINNESHIEK COUNTY TOTAL EAT DRINK 223 $906,173WINNESHIEK COUNTY TOTAL SPECIALTY 570 $587,029WINNESHIEK COUNTY TOTAL SERVICES 979 $985,477WINNESHIEK COUNTY TOTAL WHOLESALE 158 $840,375WINNESHIEK COUNTY TOTAL MISC. 452 $948,199WINNESHIEK COUNTY TOTAL * TOTAL * 2,917 $9,561,100

WOODBURY SIOUX CITY* UTIL/TRANS 241 $5,482,339WOODBURY SIOUX CITY* BLDG. MTL. 126 $5,842,689WOODBURY SIOUX CITY* GEN. MDSE. 140 $10,884,799WOODBURY SIOUX CITY* FOOD 183 $2,392,751WOODBURY SIOUX CITY* MOTOR VEH. 318 $4,346,467WOODBURY SIOUX CITY* APPAREL 272 $3,515,846WOODBURY SIOUX CITY* HOME FURN. 260 $3,707,316WOODBURY SIOUX CITY* EAT DRINK 949 $6,668,725WOODBURY SIOUX CITY* SPECIALTY 1,280 $4,595,119WOODBURY SIOUX CITY* SERVICES 2,950 $8,311,219WOODBURY SIOUX CITY* WHOLESALE 509 $6,218,531WOODBURY SIOUX CITY* MISC. 1,045 $3,982,468WOODBURY SIOUX CITY* * TOTAL * 8,273 $65,948,269WOODBURY OTHER UTIL/TRANS 150 $999,659WOODBURY OTHER BLDG. MTL. 69 $297,260WOODBURY OTHER GEN. MDSE. 44 $246,311WOODBURY OTHER FOOD 59 $196,253WOODBURY OTHER MOTOR VEH. 77 $191,234WOODBURY OTHER APPAREL 21 $57,225WOODBURY OTHER HOME FURN. 25 $12,409WOODBURY OTHER EAT DRINK 163 $411,703WOODBURY OTHER SPECIALTY 297 $90,876WOODBURY OTHER SERVICES 640 $514,888WOODBURY OTHER WHOLESALE 75 $146,257WOODBURY OTHER MISC. 273 $411,114WOODBURY OTHER * TOTAL * 1,893 $3,575,189WOODBURY COUNTY TOTAL UTIL/TRANS 391 $6,481,998WOODBURY COUNTY TOTAL BLDG. MTL. 195 $6,139,949WOODBURY COUNTY TOTAL GEN. MDSE. 184 $11,131,110WOODBURY COUNTY TOTAL FOOD 242 $2,589,004WOODBURY COUNTY TOTAL MOTOR VEH. 395 $4,537,701WOODBURY COUNTY TOTAL APPAREL 293 $3,573,071WOODBURY COUNTY TOTAL HOME FURN. 285 $3,719,725WOODBURY COUNTY TOTAL EAT DRINK 1,112 $7,080,428WOODBURY COUNTY TOTAL SPECIALTY 1,577 $4,685,995WOODBURY COUNTY TOTAL SERVICES 3,590 $8,826,107WOODBURY COUNTY TOTAL WHOLESALE 584 $6,364,788

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WOODBURY COUNTY TOTAL MISC. 1,318 $4,393,582WOODBURY COUNTY TOTAL * TOTAL * 10,166 $69,523,458

WORTH COUNTY TOTAL UTIL/TRANS 67 $66,438WORTH COUNTY TOTAL BLDG. MTL. 0 $0WORTH COUNTY TOTAL GEN. MDSE. 29 $168,721WORTH COUNTY TOTAL FOOD 0 $0WORTH COUNTY TOTAL MOTOR VEH. 43 $150,170WORTH COUNTY TOTAL APPAREL 0 $0WORTH COUNTY TOTAL HOME FURN. 0 $0WORTH COUNTY TOTAL EAT DRINK 113 $178,004WORTH COUNTY TOTAL SPECIALTY 171 $65,537WORTH COUNTY TOTAL SERVICES 292 $363,995WORTH COUNTY TOTAL WHOLESALE 68 $203,069WORTH COUNTY TOTAL MISC. 209 $239,372WORTH COUNTY TOTAL * TOTAL * 992 $1,435,306

WRIGHT CLARION* UTIL/TRANS 0 $0WRIGHT CLARION* BLDG. MTL. 0 $0WRIGHT CLARION* GEN. MDSE. 20 $187,905WRIGHT CLARION* FOOD 0 $0WRIGHT CLARION* MOTOR VEH. 20 $67,343WRIGHT CLARION* APPAREL 0 $0WRIGHT CLARION* HOME FURN. 0 $0WRIGHT CLARION* EAT DRINK 50 $143,187WRIGHT CLARION* SPECIALTY 99 $184,496WRIGHT CLARION* SERVICES 173 $222,211WRIGHT CLARION* WHOLESALE 32 $48,015WRIGHT CLARION* MISC. 131 $555,380WRIGHT CLARION* * TOTAL * 525 $1,408,537WRIGHT EAGLE GROVE UTIL/TRANS 24 $230,618WRIGHT 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 57 $92,459WRIGHT EAGLE GROVE SPECIALTY 75 $55,409WRIGHT EAGLE GROVE SERVICES 160 $127,569WRIGHT EAGLE GROVE WHOLESALE 0 $0WRIGHT EAGLE GROVE MISC. 147 $782,438WRIGHT EAGLE GROVE * TOTAL * 463 $1,288,493WRIGHT BELMOND UTIL/TRANS 0 $0WRIGHT BELMOND BLDG. MTL. 0 $0WRIGHT BELMOND GEN. MDSE. 0 $0WRIGHT BELMOND FOOD 0 $0WRIGHT BELMOND MOTOR VEH. 26 $94,707

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IOWA RETAIL SALES AND USE TAX REPORT

County Town Business Class Number of Returns Computed Tax

Retail Sales Tax ByCounty and Selected Cities By Business Class

Fiscal Year 2008

WRIGHT BELMOND APPAREL 0 $0WRIGHT BELMOND HOME FURN. 0 $0WRIGHT BELMOND EAT DRINK 40 $87,619WRIGHT BELMOND SPECIALTY 100 $80,571WRIGHT BELMOND SERVICES 211 $156,489WRIGHT BELMOND WHOLESALE 22 $78,083WRIGHT BELMOND MISC. 154 $695,392WRIGHT BELMOND * TOTAL * 553 $1,192,861WRIGHT OTHER UTIL/TRANS 57 $400,652WRIGHT OTHER BLDG. MTL. 0 $0WRIGHT OTHER GEN. MDSE. 0 $0WRIGHT OTHER FOOD 0 $0WRIGHT OTHER MOTOR VEH. 20 $22,880WRIGHT OTHER APPAREL 0 $0WRIGHT OTHER HOME FURN. 0 $0WRIGHT OTHER EAT DRINK 31 $40,516WRIGHT OTHER SPECIALTY 84 $20,218WRIGHT OTHER SERVICES 104 $47,860WRIGHT OTHER WHOLESALE 27 $44,554WRIGHT OTHER MISC. 92 $207,448WRIGHT OTHER * TOTAL * 415 $784,128WRIGHT COUNTY TOTAL UTIL/TRANS 81 $631,270WRIGHT COUNTY TOTAL BLDG. MTL. 0 $0WRIGHT COUNTY TOTAL GEN. MDSE. 20 $187,905WRIGHT COUNTY TOTAL FOOD 0 $0WRIGHT COUNTY TOTAL MOTOR VEH. 66 $184,930WRIGHT COUNTY TOTAL APPAREL 0 $0WRIGHT COUNTY TOTAL HOME FURN. 0 $0WRIGHT COUNTY TOTAL EAT DRINK 178 $363,781WRIGHT COUNTY TOTAL SPECIALTY 358 $340,694WRIGHT COUNTY TOTAL SERVICES 648 $554,129WRIGHT COUNTY TOTAL WHOLESALE 81 $170,652WRIGHT COUNTY TOTAL MISC. 524 $2,240,658WRIGHT COUNTY TOTAL * TOTAL * 1,956 $4,674,019

*LATE FILERS 11,170 $32,583,582

*GRAND TOTALS 350,035 $1,654,864,262

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# Of % OfBusiness Groups Returns Taxable Sales Computed Tax Tax

NON-RESIDENTS 10 79,517 3,976 0.00%

UTILITIES & TRANSPORTATION GROUP 0.00%COMMUNICATION UTILITIES 4,083 $1,558,528,478 $77,926,488 4.71%ELECTRIC AND GAS UTILITIES 2,203 $1,218,242,326 $60,912,115 3.68%WATER AND SANITATION UTILITIES 3,814 $444,935,490 $22,246,762 1.34%TRANSPORTATION AND WAREHOUSING COMPANIES 4,528 $163,846,051 $8,192,372 0.50% * GROUP TOTALS * 14,628 $3,385,552,345 $169,277,737 10.23%

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 2,717 $2,015,125,350 $100,756,278 6.09%PAINT AND GLASS STORES 605 $78,285,678 $3,914,300 0.24%HARDWARE STORES 1,667 $292,526,401 $14,626,345 0.88%GARDEN SUPPLY STORES 1,830 $80,152,201 $4,007,622 0.24%MOBILE HOME DEALERS 166 $4,217,581 $210,884 0.01% * GROUP TOTALS * 6,985 $2,470,307,211 $123,515,429 7.46%

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 1,117 $4,189,601,016 $209,480,080 12.66%VARIETY STORES 621 $150,563,476 $7,528,192 0.45%MISCELLANEOUS GENERAL MERCHANDISE STORES 4,940 $878,479,049 $43,924,050 2.65% * GROUP TOTALS * 6,678 $5,218,643,541 $260,932,322 15.76%

FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 4,336 $1,490,298,001 $74,514,889 4.50%SPECIALIZED GROCERIES 2,497 $73,900,979 $3,695,119 0.22% * GROUP TOTALS * 6,833 $1,564,198,980 $78,210,008 4.72%

MOTOR VEHICLE GROUPAUTOMOBILE DEALERS 3,292 $588,191,253 $29,409,542 1.78%AUTOMOTIVE PARTS 5,291 $528,863,863 $26,443,326 1.60%GAS STATIONS 4,572 $520,290,725 $26,014,641 1.57%RECREATIONAL VEHICLES 1,552 $189,690,618 $9,484,576 0.57% * GROUP TOTALS * 14,707 $1,827,036,459 $91,352,085 5.52%

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 5,185 $706,085,489 $35,304,375 2.13%SHOE STORES 962 $135,486,889 $6,772,655 0.41% * GROUP TOTALS * 6,147 $841,572,378 $42,077,030 2.54%

HOME FURNISHINGS AND APPLIANCES GROUPFURNITURE STORES 2,055 $367,201,739 $18,360,088 1.11%HOME FURNISHING STORES 2,004 $198,884,417 $9,944,265 0.60%APPLIANCE ENTERTAINMENT EQUIPMENT STORES 3,562 $903,411,094 $45,170,654 2.73% * GROUP TOTALS * 7,621 $1,469,497,250 $73,475,007 4.44%

Retail Sales TaxBy Business Class

Fiscal Year 2008

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IOWA RETAIL SALES AND USE TAX REPORT

# Of % OfBusiness Groups Returns Taxable Sales Computed Tax Tax

Retail Sales TaxBy Business Class

Fiscal Year 2008

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 30,518 $3,274,849,728 $163,743,069 9.89% * GROUP TOTALS * 30,518 $3,274,849,728 $163,743,069 9.89%

SPECIALTY RETAIL STORES GROUP DRUG STORES 3,014 $326,841,084 $16,342,137 0.99%LIQUOR STORES 611 $41,032,099 $2,051,623 0.12%USED MERCHANDISE STORES 5,990 $76,513,682 $3,825,756 0.23%SPORTING GOODS STORES 5,194 $336,632,364 $16,831,654 1.02%BOOKS AND STATIONERY STORES 1,709 $170,717,991 $8,535,961 0.52%JEWELRY STORES 2,177 $181,085,046 $9,054,314 0.55%HOBBY AND TOY STORES 9,654 $177,959,388 $8,898,206 0.54%GIFT AND NOVELTY SHOPS 4,340 $123,911,666 $6,195,715 0.37%MAIL ORDER STORES 621 $16,639,994 $832,017 0.05%VENDING MACHINES 1,603 $95,857,820 $4,792,905 0.29%DIRECT SELLING 4,758 $149,148,734 $7,457,543 0.45%FUEL AND ICE DEALERS 463 $29,199,302 $1,459,984 0.09%FLORISTS 1,967 $61,624,257 $3,081,239 0.19%OTHER SPECIALTY SHOPS 18,863 $669,639,033 $33,482,004 2.02% * GROUP TOTALS * 60,964 $2,456,802,460 $122,841,058 7.43%

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 5,295 $141,536,878 $7,076,907 0.43%HOTELS AND OTHER LODGING PLACES 4,218 $645,437,562 $32,271,965 1.95%LAUNDRY AND CLEANING 3,266 $118,149,960 $5,907,505 0.36%PHOTOGRAPHIC STUDIOS 4,073 $62,958,352 $3,147,987 0.19%BEAUTY/BARBER SHOPS 25,407 $316,326,724 $15,816,963 0.96%SHOE REPAIR SHOPS 128 $1,932,872 $96,644 0.01%FUNERAL HOMES 1,736 $82,223,543 $4,111,229 0.25%OTHER PERSONAL SERVICES 2,694 $73,796,030 $3,689,866 0.22%BUILDING MAINTENANCE 4,890 $154,781,348 $7,739,096 0.47%EMPLOYMENT AGENCIES 574 $58,257,366 $2,912,887 0.18%OTHER BUSINESS SERVICES 18,131 $805,583,645 $40,279,437 2.43%AUTOMOBILE RENTAL AND STORAGE 800 $87,039,010 $4,351,945 0.26%AUTOMOBILE REPAIR AND SERVICES 18,056 $848,533,148 $42,429,045 2.56%ELECTRICAL REPAIR 2,318 $104,222,023 $5,211,146 0.31%WATCH JEWELRY REPAIR 169 $2,913,273 $145,670 0.01%FURNITURE REPAIR 1,295 $10,058,636 $502,986 0.03%MISCELLANEOUS REPAIR 8,982 $265,898,525 $13,295,132 0.80%MOTION PICTURE THEATRES 966 $91,773,842 $4,588,674 0.28%ARTS ENTERTAINMENT & RECREATION 7,221 $458,673,534 $22,933,743 1.39%EDUCATION INSTITUTIONS - ATHLETIC EVENTS 940 $48,333,535 $2,416,711 0.15%OTHER SERVICES 5,811 $98,371,112 $4,918,465 0.30% * GROUP TOTALS * 116,970 $4,476,800,918 $223,844,003 13.54%

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IOWA RETAIL SALES AND USE TAX REPORT

# Of % OfBusiness Groups Returns Taxable Sales Computed Tax Tax

Retail Sales TaxBy Business Class

Fiscal Year 2008

WHOLESALE GOODS GROUPMOTOR VEHICLE 715 $89,023,155 $4,451,157 0.27%FURNITURE AND HOME FURNISHINGS 99 $28,121,758 $1,406,093 0.08%CONSTRUCTION MATERIALS 4,040 $859,711,595 $42,985,638 2.60%FARM AND GARDEN EQUIPMENT 7,005 $960,178,299 $48,009,020 2.90%MISCELLANEOUS DURABLE GOODS 686 $58,540,954 $2,927,038 0.18%APPAREL PIECE GOODS 30 $538,464 $26,919 0.00%GROCERIES AND FARM PRODUCTS 992 $68,969,935 $3,448,522 0.21%MISCELLANEOUS NONDURABLE GOODS 5,221 $433,955,576 $21,697,801 1.31% * GROUP TOTALS * 18,788 $2,499,039,736 $124,952,188 7.55%

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 11,626 $354,454,909 $17,722,894 1.07%MINING 885 $64,694,641 $3,234,738 0.20%GENERAL CONTRACTORS 6,420 $338,174,448 $16,908,830 1.02%PLUMBING AND HEATING CONTRACTORS 6,024 $399,774,550 $19,988,787 1.21%PAINTING CONTRACTORS 2,282 $37,443,944 $1,872,222 0.11%ELECTRICAL CONTRACTORS 3,478 $130,866,453 $6,543,395 0.40%CARPENTRY CONTRACTORS 1,955 $84,336,642 $4,216,889 0.25%OTHER SPECIAL TRADE CONTRACTORS 4,722 $344,002,992 $17,200,241 1.04%FOOD MANUFACTURERS 1,066 $187,953,368 $9,397,590 0.57%APPAREL AND TEXTILE MANUFACTURERS 113 $4,586,733 $229,334 0.01%FURNITURE WOOD AND PAPER MANUFACTURERS 1,362 $118,734,783 $5,936,766 0.36%PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 1,955 $127,575,306 $6,378,770 0.39%NONMETALLIC PRODUCT MANUFACTURERS 1,045 $158,715,416 $7,935,791 0.48%INDUSTRIAL EQUIPMENT MANUFACTURERS 1,862 $355,440,893 $17,772,067 1.07%MISCELLANEOUS MANUFACTURERS 2,676 $216,046,543 $10,802,352 0.65% TEMPORARY RETAILERS 544 $30,180,784 $1,916,091 0.12% * GROUP TOTALS * 48,015 $2,952,982,405 $148,056,757 8.95%

* LATE FILERS * 11,171 $651,661,897 $32,583,593 1.97%

** GRAND TOTAL ** 350,035 $33,089,024,825 $1,654,864,262 100.00%

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

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County Units Amount County Units Amount

1 Adair 2,631 $812,823 52 Johnson 29,105 $9,903,0022 Adams 1,695 $471,043 53 Jones 6,219 $1,565,7933 Allamakee 5,032 $1,157,152 54 Keokuk 4,122 $1,075,2924 Appanoose 4,963 $1,044,666 55 Kossuth 6,400 $1,747,2295 Audubon 2,251 $724,565 56 Lee 12,635 $2,828,7696 Benton 8,880 $2,140,609 57 Linn 60,241 $15,321,3127 Black Hawk 37,621 $8,687,631 58 Louisa 4,238 $1,033,5918 Boone 8,282 $1,920,766 59 Lucas 3,402 $766,8189 Bremer 7,106 $2,088,681 60 Lyon 3,999 $1,160,766

10 Buchanan 7,348 $1,879,702 61 Madison 5,583 $1,441,27811 Buena Vista 6,855 $1,554,469 62 Mahaska 7,463 $2,058,83512 Butler 5,492 $1,362,504 63 Marion 11,792 $2,944,70313 Calhoun 3,910 $968,769 64 Marshall 12,205 $3,076,36414 Carroll 6,749 $2,275,751 65 Mills 5,136 $1,339,16615 Cass 5,076 $1,348,916 66 Mitchell 3,745 $988,62616 Cedar 6,308 $1,740,056 67 Monona 3,813 $1,007,22417 Cerro Gordo 16,511 $4,000,259 68 Monroe 2,925 $590,15818 Cherokee 4,087 $1,107,343 69 Montgomery 3,905 $911,28119 Chickasaw 5,035 $1,153,664 70 Muscatine 14,340 $3,002,68020 Clarke 3,227 $792,728 71 O'Brien 5,160 $1,103,95421 Clay 6,429 $1,627,243 72 Osceola 2,400 $591,53422 Clayton 5,995 $1,384,867 73 Page 5,248 $1,205,70523 Clinton 15,593 $3,700,435 74 Palo Alto 3,134 $790,93024 Crawford 6,113 $1,508,549 75 Plymouth 9,134 $2,483,38525 Dallas 18,106 $6,530,108 76 Pocahaontas 3,145 $878,31626 Davis 3,035 $680,869 77 Polk 132,190 $40,697,27627 Decatur 3,481 $603,628 78 Pottawattamie 29,719 $6,279,03028 Delaware 5,975 $1,786,593 79 Poweshiek 5,692 $1,665,52629 Des Moines 13,439 $3,335,287 80 Ringgold 1,873 $547,67830 Dickinson 6,597 $1,445,551 81 Sac 3,776 $936,35431 Dubuque 25,899 $7,971,391 82 Scott 51,972 $12,222,26832 Emmet 3,551 $880,767 83 Shelby 4,291 $1,220,29733 Fayette 7,043 $1,706,467 84 Sioux 10,797 $3,148,97734 Floyd 5,544 $1,302,343 85 Story 19,278 $5,956,77035 Franklin 4,000 $1,031,222 86 Tama 5,849 $1,538,80636 Fremont 2,919 $702,272 87 Taylor 2,104 $595,81037 Greene 3,940 $913,099 88 Union 4,558 $1,108,08338 Grundy 3,919 $1,284,965 89 Van Buren 2,577 $528,95339 Guthrie 4,254 $1,272,376 90 Wapello 14,406 $2,569,38140 Hamilton 5,718 $1,622,460 91 Warren 13,292 $4,294,46541 Hancock 4,525 $1,171,200 92 Washington 6,700 $1,801,40842 Hardin 6,407 $1,649,670 93 Wayne 2,350 $484,06843 Harrison 5,692 $1,269,607 94 Webster 13,414 $2,817,50344 Henry 6,467 $1,628,558 95 Winnebago 3,630 $1,097,06345 Howard 4,052 $912,541 96 Winneshiek 6,395 $1,791,12046 Humboldt 3,833 $1,025,417 97 Woodbury 34,432 $7,480,29847 Ida 2,734 $787,151 98 Worth 2,811 $800,56948 Iowa 5,722 $1,280,345 99 Wright 4,686 $1,389,59149 Jackson 7,706 $1,539,51950 Jasper 11,696 $2,508,68251 Jefferson 5,105 $1,145,578 TOTALS 970,829 $254,228,862

IOWA DEPARTMENT OF REVENUE COUNTY TREASURER USE TAX REPORT

YEAR ENDING MARCH 31, 2008

IOWA DEPARTMENT OF REVENUE

112

IOWA RETAIL SALES AND USE TAX REPORT

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

UTILITIES & TRANSPORTATION GROUP COMMUNICATION UTILITIES 1,671 $716,070,746 $35,803,409 14.90%ELECTRIC AND GAS UTILITIES 147 $28,471,164 $1,423,561 0.59%WATER AND SANITATION UTILITIES 134 $9,513,659 $475,685 0.20%TRANSPORTATION AND WAREHOUSING COMPANIES 325 $38,262,254 $1,913,106 0.80% * GROUP TOTALS * 2,277 $792,317,823 $39,615,761 16.49%

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 655 $68,160,477 $3,408,034 1.42%PAINT AND GLASS STORES 66 $2,183,060 $109,147 0.05%HARDWARE STORES 173 $9,704,829 $485,236 0.20%GARDEN SUPPLY STORES 86 $1,117,826 $55,896 0.02% MOBILE HOME DEALERS 46 $10,587,099 $529,357 0.22% * GROUP TOTALS * 1,026 $91,753,291 $4,587,670 1.91%

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 16 $116,800,346 $5,840,008 2.43%VARIETY STORES 4 $491 $22 0.00%MISCELLANEOUS GENERAL MERCHANDISE STORES 96 $7,539,236 $376,958 0.16% * GROUP TOTALS * 116 $124,340,073 $6,216,988 2.59%

FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 54 $2,957,449 $147,854 0.06%SPECIALIZED GROCERIES 219 $31,120,456 $1,555,997 0.65% * GROUP TOTALS * 273 $34,077,905 $1,703,851 0.71%

MOTOR VEHICLE GROUP AUTOMOBILE DEALERS 94 $5,693,552 $284,677 0.12%AUTOMOTIVE PARTS 418 $36,835,909 $1,841,769 0.77%GAS STATIONS 58 $6,232,060 $311,605 0.13%RECREATIONAL VEHICLES 96 $1,410,830 $70,532 0.03% * GROUP TOTALS * 666 $50,172,351 $2,508,583 1.04%

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 313 $54,400,368 $2,720,012 1.13%SHOE STORES 64 $2,756,894 $137,840 0.06% * GROUP TOTALS * 377 $57,157,262 $2,857,852 1.19%

HOME FURNISHINGS AND APPLIANCES GROUPFURNITURE STORES 405 $28,568,061 $1,428,412 0.59%HOME FURNISHING STORES 415 $54,076,878 $2,703,862 1.13%APPLIANCE ENTERTAINMENT EQUIPMENT STORES 367 $15,907,093 $795,319 0.33% * GROUP TOTALS * 1,187 $98,552,032 $4,927,593 2.05%

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 309 $16,456,845 $822,839 0.34% * GROUP TOTALS * 309 $16,456,845 $822,839 0.34%

Retailer's Use TaxBy Business Group

Fiscal Year 2008

IOWA DEPARTMENT OF REVENUE

113

IOWA RETAIL SALES AND USE TAX REPORT

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

Retailer's Use TaxBy Business Group

Fiscal Year 2008

SPECIALTY RETAIL STORES GROUP DRUG STORES 156 $20,012,295 $1,000,594 0.42%LIQUOR STORES 6 $51,734 $2,587 0.00%USED MERCHANDISE STORES 248 $7,182,191 $359,084 0.15%SPORTING GOODS STORES 204 $12,843,689 $642,183 0.27%BOOKS AND STATIONERY STORES 247 $22,778,819 $1,138,912 0.47%JEWELRY STORES 158 $20,485,516 $1,024,260 0.43%HOBBY AND TOY STORES 787 $6,793,994 $339,648 0.14%GIFT AND NOVELTY SHOPS 205 $15,983,678 $799,163 0.33%MAIL ORDER STORES 254 $39,493,417 $1,974,593 0.82%VENDING MACHINES 144 $9,453,180 $472,659 0.20%DIRECT SELLING 1,707 $165,782,777 $8,289,048 3.45%FUEL AND ICE DEALERS 36 $2,823,225 $141,167 0.06%FLORISTS 27 $717,187 $35,859 0.01%OTHER SPECIALTY SHOPS 3,167 $318,456,022 $15,922,325 6.63% * GROUP TOTALS * 7,346 $642,857,724 $32,142,082 13.38%

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 751 $64,105,656 $3,205,246 1.33%HOTELS AND OTHER LODGING PLACES 15 $284,087 $14,205 0.01%LAUNDRY AND CLEANING 215 $20,100,808 $1,005,043 0.42%PHOTOGRAPHIC STUDIOS 199 $20,236,698 $1,011,825 0.42%BEAUTY/BARBER SHOPS 38 $1,057,114 $52,855 0.02%SHOE REPAIR SHOPS 0 $0 $0 0.00%FUNERAL HOMES 11 $549,089 $27,454 0.01%OTHER PERSONAL SERVICES 80 $4,908,136 $245,417 0.10%BUILDING MAINTENANCE 655 $33,599,295 $1,679,942 0.70%EMPLOYMENT AGENCIES 96 $2,905,055 $145,250 0.06%OTHER BUSINESS SERVICES 6,211 $475,677,955 $23,783,688 9.90%AUTOMOBILE RENTAL AND STORAGE 165 $23,649,410 $956,924 0.40%AUTOMOBILE REPAIR AND SERVICES 263 $17,593,721 $879,660 0.37%ELECTRICAL REPAIR 392 $21,238,021 $1,061,865 0.44%WATCH JEWELRY REPAIR 4 $0 $0 0.00%FURNITURE REPAIR 19 $72,741 $3,636 0.00%MISCELLANEOUS REPAIR 640 $82,789,068 $4,139,396 1.72%MOTION PICTURE THEATRES 40 $3,325,262 $166,260 0.07%ARTS ENTERTAINMENT & RECREATION 252 $21,676,115 $1,083,812 0.45%EDUCATION INSTITUTIONS - ATHLETIC EVENTS 122 $1,936,500 $96,814 0.04% OTHER SERVICES 248 $12,501,726 $625,048 0.26% * GROUP TOTALS * 10,416 $808,206,457 $40,184,340 16.73%

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

Retailer's Use TaxBy Business Group

Fiscal Year 2008

WHOLESALE GOODS GROUP MOTOR VEHICLE 208 $12,793,405 $639,667 0.27%FURNITURE AND HOME FURNISHINGS 115 $2,610,495 $130,534 0.05%CONSTRUCTION MATERIALS 2,029 $259,976,432 $12,998,756 5.41%FARM AND GARDEN EQUIPMENT 5,461 $710,805,351 $35,540,014 14.79%MISCELLANEOUS DURABLE GOODS 390 $28,740,223 $1,437,009 0.60%APPAREL PIECE GOODS 41 $1,057,058 $52,856 0.02%GROCERIES AND FARM PRODUCTS 209 $36,824,642 $1,841,229 0.77%MISCELLANEOUS NONDURABLE GOODS 1,080 $71,018,004 $3,550,806 1.48% * GROUP TOTALS * 9,533 $1,123,825,610 $56,190,871 23.39%

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 542 $29,586,227 $1,479,303 0.62%MINING 51 $1,111,040 $55,559 0.02%GENERAL CONTRACTORS 1,536 $101,149,127 $5,057,430 2.10%PLUMBING AND HEATING CONTRACTORS 549 $16,575,748 $828,754 0.34%PAINTING CONTRACTORS 134 $1,328,152 $66,404 0.03%ELECTRICAL CONTRACTORS 388 $25,046,378 $1,252,314 0.52%CARPENTRY CONTRACTORS 222 $3,983,685 $199,187 0.08%OTHER SPECIAL TRADE CONTRACTORS 1,264 $57,922,273 $2,896,116 1.21%FOOD MANUFACTURERS 187 $40,939,694 $2,046,969 0.85%APPAREL AND TEXTILE MANUFACTURERS 118 $11,148,375 $557,415 0.23%FURNITURE WOOD AND PAPER MANUFACTURERS 533 $56,348,509 $2,817,418 1.17%PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 398 $53,174,785 $2,658,716 1.11%NONMETALLIC PRODUCT MANUFACTURERS 926 $89,696,419 $4,484,759 1.87%INDUSTRIAL EQUIPMENT MANUFACTURERS 1,943 $222,728,217 $11,136,383 4.64%MISCELLANEOUS MANUFACTURERS 2,519 $215,708,101 $10,785,336 4.49% TEMPORARY RETAILERS 218 $25,502,710 $1,275,117 0.53% * GROUP TOTALS * 11,528 $951,949,440 $47,597,180 19.81%

* LATE FILERS * 1,221 $18,181,003 $909,083 0.38%

** GRAND TOTAL ** 46,275 $4,809,847,816 $240,264,693 100.00%

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING

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IOWA RETAIL SALES AND USE TAX REPORT

SIZE OF TAX DUE # OF % OF COMPUTED % OFRETURNS RETURNS TAX TAX

NO TAX DUE - 24.99 10,744 43.86% $28,328 0.06%

25.00 - 49.99 1,521 6.21% $55,073 0.11%

50.00 - 99.99 1,991 8.13% $144,567 0.30%

100.00 - 149.99 1,153 4.71% $140,786 0.29%

150.00 - 199.99 855 3.49% $148,152 0.30%

200.00 - 249.99 653 2.67% $145,195 0.30%

250.00 - 499.99 1,830 7.47% $659,786 1.35%

500.00 - 999.99 1,586 6.48% $1,124,299 2.30%

1,000 - 1,499.99 849 3.47% $1,042,885 2.14%

1,500.00 - 1,999.99 513 2.09% $885,747 1.81%

2,000 - 2,499.99 386 1.58% $860,828 1.76%

2,500.00 - 2,999.99 263 1.07% $719,650 1.47%

3,000 - 3,999.99 384 1.57% $1,325,985 2.71%

4,000 - 4,999.99 264 1.08% $1,179,735 2.42%

5,000 - 9,999.99 657 2.68% $4,574,223 9.37%

10,000 - 24,999.99 485 1.98% $7,496,798 15.35%

25,000 - 49,999.99 190 0.78% $6,570,097 13.45%

50,000 - 99,999.99 108 0.44% $7,215,776 14.77%

100,000.00 & OVER 62 0.25% $14,525,104 29.74%

TOTALS 24,494 100.00% $48,843,014 100.00%

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.

CONSUMER'S USE TAX COLLECTIONBY COMPUTED TAX DUE

FISCAL YEAR 2008

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IOWA RETAIL SALES AND USE TAX REPORT

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

UTILITIES & TRANSPORTATION GROUP COMMUNICATION UTILITIES 981 $43,768,939 $2,188,443 4.48%ELECTRIC AND GAS UTILITIES 590 $116,319,495 $5,815,974 11.91%WATER AND SANITATION UTILITIES 90 $4,283,093 $214,158 0.44%TRANSPORTATION AND WAREHOUSING COMPANIES 481 $38,827,905 $1,941,403 3.97% * GROUP TOTALS * 2,142 $203,199,432 $10,159,978 20.80%

BUILDING MATERIALS GROUP BUILDING MATERIAL DEALERS 148 $16,250,115 $812,505 1.66%PAINT AND GLASS STORES 44 $2,534,053 $126,702 0.26%HARDWARE STORES 33 $161,728 $8,087 0.02%GARDEN SUPPLY STORES 47 $194,840 $9,738 0.02%MOBILE HOME DEALERS 4 $0 $0 0.00% * GROUP TOTALS * 276 $19,140,736 $957,032 1.96%

GENERAL MERCHANDISE GROUP DEPARTMENT STORES 121 $9,104,209 $455,212 0.93%VARIETY STORES 18 $1,301,120 $65,058 0.13%MISCELLANEOUS GENERAL MERCHANDISE STORES 79 $15,439,623 $771,977 1.58% * GROUP TOTALS * 218 $25,844,952 $1,292,247 2.65%

FOOD DEALERS GROUP GROCERY STORES AND CONVENIENCE STORES 99 $20,291,276 $1,014,567 2.08% SPECIALIZED GROCERIES 75 $2,011,985 $100,596 0.21% * GROUP TOTALS * 174 $22,303,261 $1,115,163 2.28%

MOTOR VEHICLE GROUP AUTOMOBILE DEALERS 127 $1,079,667 $53,968 0.11%AUTOMOTIVE PARTS 202 $6,718,293 $335,908 0.69%GAS STATIONS 105 $3,433,202 $171,658 0.35%RECREATIONAL VEHICLES 41 $1,032,134 $51,612 0.11% * GROUP TOTALS * 475 $12,263,296 $613,146 1.26%

APPAREL GROUP CLOTHING AND CLOTHING ACCESSORIES STORES 303 $4,582,739 $229,144 0.47%SHOE STORES 48 $904,692 $45,235 0.09% * GROUP TOTALS * 351 $5,487,431 $274,379 0.56%

HOME FURNISHINGS AND APPLIANCES GROUPFURNITURE STORES 35 $77,129 $3,859 0.01%HOME FURNISHING STORES 73 $2,755,483 $137,777 0.28%APPLIANCE ENTERTAINMENT EQUIPMENT STORES 89 $10,625,659 $531,286 1.09% * GROUP TOTALS * 197 $13,458,271 $672,922 1.38%

EATING AND DRINKING PLACES GROUP RESTAURANTS TAVERNS AND BARS 966 $18,283,761 $914,203 1.87% * GROUP TOTALS * 966 $18,283,761 $914,203 1.87%

Consumer's Use TaxBy Business Class

Fiscal Year 2008

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IOWA RETAIL SALES AND USE TAX REPORT

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

Consumer's Use TaxBy Business Class

Fiscal Year 2008

SPECIALTY RETAIL STORES GROUP DRUG STORES 93 $1,067,348 $53,366 0.11%LIQUOR STORES 0 $0 $0 0.00%USED MERCHANDISE STORES 56 $69,454 $3,475 0.01%SPORTING GOODS STORES 126 $959,534 $47,975 0.10%BOOKS AND STATIONERY STORES 59 $406,873 $20,346 0.04%JEWELRY STORES 42 $104,637 $5,230 0.01%HOBBY AND TOY STORES 163 $1,916,298 $95,819 0.20%GIFT AND NOVELTY SHOPS 69 $1,693,450 $84,670 0.17%MAIL ORDER STORES 27 $194,683 $9,736 0.02%VENDING MACHINES 109 $992,898 $49,634 0.10%DIRECT SELLING 191 $11,113,470 $555,668 1.14%FUEL AND ICE DEALERS 21 $1,958,280 $97,915 0.20%FLORISTS 31 $31,467 $1,573 0.00%OTHER SPECIALTY SHOPS 702 $23,784,126 $1,189,211 2.43% * GROUP TOTALS * 1,689 $44,292,518 $2,214,618 4.53%

SERVICES GROUP FINANCE INSURANCE REAL ESTATE & LEASING 1,361 $34,641,187 $1,732,082 3.55%HOTELS AND OTHER LODGING PLACES 624 $8,941,059 $447,076 0.92%LAUNDRY AND CLEANING 49 $219,941 $10,998 0.02%PHOTOGRAPHIC STUDIOS 102 $646,126 $32,316 0.07%BEAUTY/BARBER SHOPS 153 $672,136 $33,604 0.07%SHOE REPAIR SHOPS 0 $0 $0 0.00%FUNERAL HOMES 59 $75,450 $3,772 0.01%OTHER PERSONAL SERVICES 155 $7,317,689 $365,888 0.75%BUILDING MAINTENANCE 64 $140,146 $7,012 0.01%EMPLOYMENT AGENCIES 96 $1,746,019 $87,303 0.18%OTHER BUSINESS SERVICES 2,303 $48,745,331 $2,437,300 4.99%AUTOMOBILE RENTAL AND STORAGE 108 $5,164,985 $258,246 0.53%AUTOMOBILE REPAIR AND SERVICES 328 $2,400,711 $120,032 0.25%ELECTRICAL REPAIR 57 $296,084 $14,806 0.03%WATCH JEWELRY REPAIR 5 $0 $0 0.00%FURNITURE REPAIR 22 $562 $28 0.00%MISCELLANEOUS REPAIR 261 $5,482,832 $274,151 0.56%MOTION PICTURE THEATRES 31 $618,398 $30,921 0.06%ARTS ENTERTAINMENT & RECREATION 307 $13,338,786 $666,941 1.37%EDUCATION INSTITUTIONS - ATHLETIC EVENTS 52 $371,436 $18,575 0.04%OTHER SERVICES 3,551 $31,054,135 $1,552,691 3.18% * GROUP TOTALS * 9,688 $161,873,013 $8,093,742 16.57%

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IOWA RETAIL SALES AND USE TAX REPORT

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

Consumer's Use TaxBy Business Class

Fiscal Year 2008

WHOLESALE GOODS GROUP MOTOR VEHICLE 30 $1,468,766 $73,440 0.15%FURNITURE AND HOME FURNISHINGS 16 $694,780 $34,742 0.07%CONSTRUCTION MATERIALS 210 $7,055,091 $352,754 0.72%FARM AND GARDEN EQUIPMENT 486 $7,150,256 $357,533 0.73%MISCELLANEOUS DURABLE GOODS 111 $19,032,037 $951,599 1.95%APPAREL PIECE GOODS 4 $352,085 $17,605 0.04%GROCERIES AND FARM PRODUCTS 112 $8,279,398 $413,967 0.85%MISCELLANEOUS NONDURABLE GOODS 463 $13,679,886 $684,001 1.40% * GROUP TOTALS * 1,432 $57,712,299 $2,885,641 5.91%

MISCELLANEOUS GROUP AGRICULTURE PRODUCTION AND SERVICES 403 $14,622,292 $731,114 1.50%MINING 41 $9,088,437 $454,422 0.93%GENERAL CONTRACTORS 959 $35,636,580 $1,781,829 3.65%PLUMBING AND HEATING CONTRACTORS 285 $6,297,816 $314,889 0.64%PAINTING CONTRACTORS 36 $1,298,472 $64,925 0.13%ELECTRICAL CONTRACTORS 189 $8,749,493 $437,479 0.90%CARPENTRY CONTRACTORS 80 $6,686,553 $334,325 0.68%OTHER SPECIAL TRADE CONTRACTORS 684 $25,970,207 $1,298,524 2.66%FOOD MANUFACTURERS 385 $74,508,182 $3,725,408 7.63%APPAREL AND TEXTILE MANUFACTURERS 58 $2,721,499 $136,073 0.28%FURNITURE WOOD AND PAPER MANUFACTURERS 212 $10,150,851 $507,548 1.04%PUB BOOKS & NEWSPAPERS /COMMERICAL PRINTERS 305 $8,801,135 $440,064 0.90%NONMETALLIC PRODUCT MANUFACTURERS 474 $23,495,043 $1,174,749 2.41%INDUSTRIAL EQUIPMENT MANUFACTURERS 713 $39,906,000 $1,995,312 4.09%MISCELLANEOUS MANUFACTURERS 853 $94,815,289 $4,740,769 9.71% TEMPORARY RETAILERS 80 $2,084,167 $104,217 0.21% * GROUP TOTALS * 5,757 $364,832,016 $18,241,647 37.35%

* LATE FILERS * 1,129 $28,165,609 $1,408,296 2.88%

** GRAND TOTAL ** 24,494 $976,856,595 $48,843,014 100.00%

PERCENTAGES MAY NOT EQUAL 100% DUE TO ROUNDING.

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IOWA RETAIL SALES AND USE TAX REPORT

COUNTIES # OF RETURNS COMPUTED TAXADAIR 71 $131,499ADAMS 37 $12,659ALLAMAKEE 162 $76,135APPANOOSE 82 $33,145AUDUBON 41 $16,923BENTON 155 $66,334BLACK HAWK 1,161 $4,016,944BOONE 128 $61,873BREMER 185 $229,529BUCHANAN 145 $83,227BUENA VISTA 126 $90,294BUTLER 82 $13,816CALHOUN 48 $65,868CARROLL 195 $139,137CASS 108 $50,522CEDAR 115 $356,313CERRO GORDO 479 $666,595CHEROKEE 86 $67,943CHICKASAW 123 $230,273CLARKE 55 $246,849CLAY 201 $105,036CLAYTON 155 $97,793CLINTON 365 $484,530CRAWFORD 98 $30,535DALLAS 425 $302,388DAVIS 54 $19,183DECATUR 21 $10,694DELAWARE 102 $100,675DES MOINES 388 $553,253DICKINSON 145 $100,627DUBUQUE 976 $1,568,421EMMET 91 $64,632FAYETTE 103 $22,740FLOYD 159 $273,500FRANKLIN 102 $42,798FREMONT 49 $8,679GREENE 69 $29,861GRUNDY 120 $138,129GUTHRIE 75 $15,225HAMILTON 200 $349,827HANCOCK 69 $197,698HARDIN 221 $314,394HARRISON 87 $22,660HENRY 171 $519,755HOWARD 78 $56,251HUMBOLDT 104 $140,670IDA 65 $44,717IOWA 179 $116,283JACKSON 144 $60,602JASPER 208 $353,815

Consumer's Use Tax By CountyFiscal Year 2008

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IOWA RETAIL SALES AND USE TAX REPORT

COUNTIES # OF RETURNS COMPUTED TAXJEFFERSON 177 $74,691JOHNSON 660 $1,471,711JONES 122 $65,810KEOKUK 73 $16,300KOSSUTH 111 $335,967LEE 356 $1,245,482LINN 1,891 $5,970,159LOUISA 49 $53,408LUCAS 35 $360,206LYON 145 $34,817MADISON 63 $49,092MAHASKA 157 $208,859MARION 159 $306,109MARSHALL 272 $238,918MILLS 80 $29,017MITCHELL 113 $55,208MONONA 84 $13,928MONROE 80 $85,635MONTGOMERY 96 $38,002MUSCATINE 366 $1,388,652OBRIEN 119 $50,847OSCEOLA 82 $74,424PAGE 94 $87,096PALO ALTO 96 $48,572PLYMOUTH 160 $114,610POCAHONTAS 68 $25,053POLK 3,757 $12,975,433POTTAWATTAMIE 701 $1,684,147POWESHIEK 156 $203,643RINGGOLD 25 $3,144SAC 69 $6,950SCOTT 1,508 $2,894,238SHELBY 144 $63,974SIOUX 284 $420,021STORY 655 $1,168,994TAMA 98 $49,069TAYLOR 25 $1,856UNION 63 $58,715VAN BUREN 44 $58,585WAPELLO 207 $357,015WARREN 196 $55,499WASHINGTON 181 $109,905WAYNE 32 $13,873WEBSTER 343 $1,385,451WINNEBAGO 117 $218,863WINNESHIEK 203 $243,126WOODBURY 984 $1,373,652WORTH 74 $12,406WRIGHT 112 $240,633

NONRESIDENTS 0 $0TOTAL 24,494 $48,843,014

Fiscal Year 2008Consumer's Use Tax By County

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