Before joining the Department of Revenue in 2003, Mary had tax experience with the Internal Revenue Service, was a self-employed tax practitioner, and worked as a tax accountant.

Mary now enjoys giving Iowa tax presentations to a wide variety of audiences in western Iowa. Her specialty has become sales and use taxes. She frequently presents classes at WIT, ILCC, NWICC, IWCC and DMACC in western Iowa. As a field tax specialist, she meets one on one with new or existing businesses and can arrange private presentations for businesses.

Mary is very active with her family, three kids and church.

Class Descriptions:

• Organizational structures and the tax implications of each
• How to report income and pay income taxes and Social Security taxes
• Record keeping responsibilities and filing requirements
• Understanding estimated tax requirements
• Deductible business expenses, including business use of automobiles, business use of home and depreciation
• Understanding self-employment taxes
• Resources available for assistance

• Defining "sales" and "use" taxes
• Types of permits issued and when you need each
• What is subject to sales and use taxes
• Common exemptions and use of exemption certificates
• When and if local option tax applies
• How and when to complete forms and make payments
• Resources available for assistance

• Registrations required with IRS and State
• Distinction between "contract labor" and "employees"
• Filing requirements for contract labor
• What forms are required to be completed and retained by the employer
• How to withhold and remit taxes
• Understanding quarterly filing requirements
• Resources available for assistance

• Defining "sales" and "use" taxes
• Who is responsible for "paying" taxes (and who must collect taxes)
• What is subject to sales and use taxes
• When and if local option tax applies
• When a job is taxable (and when it is NOT)
• Options available to contractors
• Use of exemption certificates
• Construction contracts with exempt entities
• How and when to complete forms and make payments
• Resources available for assistance

• Who collects and who pays sales or use tax
• Working for non-profits and governments
• Making exempt and taxable purchases
• Applying local option tax
• Application of construction industry rules
• Completion of exemption certificates
• Providing Contractors Statements

Iowa Sales, Use and Local Option Taxes for Manufacturers

A class designed solely for the manufacturer.

• Learn when manufacturing begins and ends for sales tax laws.
• Discussion of purchases that would be exempt for manufacturers to make.
• Discussion of the taxable purchases made by manufacturers.
• The importance of exemption certificates and how to complete them.
• Learn when local option tax applies.

Tax Professional Update

Iowa Sales and Use Tax
This class is for the accounting professional. Basic concepts are covered with more in-depth discussion of exemptions for manufacturing, computers, agricultural production, processing.

Topics include:

• Defining "sales" and "use" taxes
• Types of permits issued and when each is needed
• What is subject to sales and use taxes
• Detailed discussion of common exemptions and use of exemption certificates
• When and if local option tax applies
• Using the IDR Tax Research Library
• Obtaining assistance from the Department on technical issues
• Resources available for assistance

Iowa Income Tax
This class is for the accounting professional. It offers a detailed discussion of the complete Iowa 1040, including updates for the current filing season. Utilization of the Department Web site and other means of obtaining technical assistance are also covered.

Iowa / Minnesota Classes

Basic Sales and Use Tax for Iowa/Minnesota
The purpose of this seminar is to explain in practical terms the sales and use tax requirements for businesses located in both states.  Representatives from each state will be presenting the collection and reporting requirements and procedures for both resident and nonresident businesses. Plenty of time will be allowed for questions and answers. An Iowa/Minnesota course manual with examples will be available to participants. A $15 fee is charged by the college.

Contractor's Sales and Use Tax for Iowa/Minnesota
The purpose of this seminar is to explain in practical terms the contractor's sales and use tax liabilities and reporting procedures for contractors who work in Iowa and Minnesota.  Plenty of time will be allowed for questions and answers.  An Iowa/Minnesota course manual with examples will be available to participants. A $15 fee is charged by the college.

Class Booklets (pdf)

Sales/Use

Construction

Helpful Links:

Iowa Legislature

Internal Revenue Service

Links to Other States' Tax Departments

Iowa Tax Forms

Iowa Tax Research Library