2023 Iowa Tax Exempt Form

Sep 19, 2026

2023 Iowa sales/use/excise tax exemption certificate to be completed by the purchaser claiming an exemption and providing it to the seller. Certificates remain valid for up to three years. The form collects purchaser and seller legal names and addresses, business type, permit or DOT number when required, and the exemption reason such as resale, leasing, processing, qualifying farm machinery, manufacturing equipment, research and development equipment, pollution control, recycling, qualifying computers and replacement parts, direct pay. It requires a purchaser declaration under penalties of perjury and signatures, instructing the seller to retain the certificate as proof while the buyer keeps a copy.

LanguageEnglish

CategoryForms

FormatPDF

Pages3

Reading Time1 min

AccessFree to download

Exemption Certificate Completion

Key Validity and Parties Information

Purchaser Declarations and Record-Keeping

Exemption Types and Qualification Rules

Resale

Processing

Qualifying Farm Machinery/Equipment

Qualifying Manufacturing Machinery/Equipment

This document is to be completed by a purchaser when claiming exemption from sales/use/excise tax. Certificates are valid for up to three years. Purchaser legal name: Seller legal name:Ag Express Electronics, Inc. Doing business as: Doing business as: Address: Address: 6280 NE 14th Street City: State: ZIP: City: Des Moines State: IA ZIP: 50313 General nature of business: Phone number: Purchaser is doing business as: Retailer ☐ Sales/Use/Excise Tax Permit Number (if required) : Retailer car dealer ☐ Enter your DOT number: Governmental agency (including public schools) ☐ Wholesaler ☐ Farmer ☐ Lessor ☐ Manufacturer ☐ Nonprofit hospital ☐ Private nonprofit educational institution ☐ Qualifying residential care facility ☐ Nonprofit museum ☐ Commercial enterprise ☐ Other ☐ Purchaser is claiming exemption for the following reason: Resale ☐ Leasing ☐ Processing ☐ Qualifying farm machinery/equipment ☐ Qualifying farm replacement parts ☐ Qualifying manufacturing machinery/equipment ☐ Research and development equipment ☐ Pollution control equipment ☐ Recycling equipment ☐ Qualifying computer ☐ Qualifying replacement parts/supplies (Manufacturing, Research & Development , pollution control, recycling, computer) ☐ Qualifying computer software, specified digital products and digital services ☐ Other ☐ Direct Pay ☐-Permit number required: Permit: Description of purchase ( Include additional information if necessary) : __________________________________________________________________________________ __________________________________________________________________________________ I, the undersigned, declare under penalties of perjury or false certificate, that I have examined this certificate, and, to the best of my knowledge and belief, it is true, correct, and complete. Signature of purchaser: Title: Date: Seller: Keep this certificate in your files. Purchaser: Keep a copy of this certificate for your records. Do not send to the Iowa Department of Revenue. Instructions This exemption certificate is to be completed by the purchaser claiming exemption from tax and given to the seller. The seller must retain this certificate as proof that exemption has been properly claimed. The certificate must be complete to be accepted by the seller. The seller can accept an exemption certificate only on property that is qualified (see the exemptions below) or based on the nature of the buyer. If property or services purchased for resale or processing are used or disposed of by the purchaser in a nonexempt manner, the purchaser is then responsible for the tax. General Information about Exemptions Resale: Any person in the business of selling who is purchasing items to resell may claim this exemption. The purchaser can be acting as either a retailer or wholesaler and may not be required to have a sales/use/excise tax permit. Retailers with a sales/use/excise tax permit number must enter it in the space provided. Processing: Exempt purchases for processing include tangible personal property which by means of fabrication, compounding, manufacturing, or germination becomes an integral part of other tangible personal property ultimately sold at retail; chemicals, solvents, sorbents, or reagents used, consumed, dissipated, or depleted in processing personal property intended to be sold ultimately at retail, and chemicals used in the production of free newspapers and shoppers guides. Note: To claim an exemption for fuel used to create heat, power, or steam for processing or for fuel used to generate electric current , use Iowa Sales Tax Exemption Certificate, Energy used in Processing or Agriculture. Qualifying farm machinery/equipment: The item must be one of the following: 1. A self-propelled implement directly and primarily used in agricultural production, such as a tractor. 2. An implement directly and primarily used in agricultural production that is c

FAQs

Who must complete the Iowa tax exemption certificate, and when is it provided to the seller?

The purchaser completes the certificate when claiming exemption, then gives it to the seller as proof of the exemption claim.

How long is the exemption certificate valid?

The certificate is valid for up to three years.

What happens if items purchased for resale or processing are used or disposed of nonexemptly?

If the purchaser uses or disposes of the property or services in a nonexempt manner, the purchaser becomes responsible for the tax.

Sep 19, 2026

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