Sales tax is a combination of “occupation” taxes that are imposed on sellers' For information about the Leveling the Playing Field for Illinois Retail Act, visit the tax on Form ST-1, Sales and Use Tax and E Surcharge Return, Line store in Council Bluffs, Iowa. • This individual purchases an item at the. Council Bluffs store, takes it to his car, and returns to Omaha. ✓Sales Tax. 8. The Iowa Sales/Retailer's Use Tax and · Surcharge Return is available online. Sales made by nonprofits in which proceeds are used for educational, religious or.