[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-304337-105":3,"detail-sidebar-cat-1-en-105":84,"doc-detail-304337-en":130},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":77,"head_meta":79,"extra_data":81,"updated_unix":83},105,"en","iowa-sales-tax-exemption-certificate-for-energy-used-in-processing-or-agriculture-31-113-instructions","Iowa Sales Tax Exemption Certificate for Energy Used in Processing or Agriculture (31-113) - Instructions","","Iowa Sales Tax Exemption Certificate for Energy Used in Processing or Agriculture (31-113) enables a purchaser to claim exemption from sales and use tax for qualifying energy consumed in processing or agricultural production. The purchaser provides legal and business information, fuel and exempt-reason selections, exemption effective date, and meter/utility identifiers, then signs under penalty of perjury. Utility acceptance requires supporting documentation and, when separate metering is impractical, an energy study showing taxable versus nontaxable usage percentages. Certificates are valid up to three years and must not be sent to the Iowa Department of Revenue; prior-period refunds use form IA 843.",{"@graph":14,"@context":76},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/iowa-sales-tax-exemption-certificate-for-energy-used-in-processing-or-agriculture-31-113-instructions/304337/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/iowa-sales-tax-exemption-certificate-for-energy-used-in-processing-or-agriculture-31-113-instructions/304337.png","ImageObject",442,249,{"name":42,"@type":43},"Lute","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":33},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68,72],{"name":59,"@type":60,"acceptedAnswer":61},"Who completes and signs this exemption certificate?","Question",{"text":62,"@type":63},"The purchaser completes the certificate and signs it with authorization from an authorized owner, partner, or corporate officer.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How long is an energy exemption certificate valid?",{"text":67,"@type":63},"Certificates are valid for up to three years, and an updated form is required at least every three years.",{"name":69,"@type":60,"acceptedAnswer":70},"What documentation is required for the seller to accept the exemption?",{"text":71,"@type":63},"Supporting documentation specific to processing or agricultural activities must be provided with the certificate; if energy is not separately metered and billed, a study showing the exempt percentage must be included.",{"name":73,"@type":60,"acceptedAnswer":74},"How are prior-period refunds handled?",{"text":75,"@type":63},"To obtain a refund of sales tax previously paid on energy used for processing or agriculture, use form IA 843.","https://schema.org",{"og:url":32,"og:type":78,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":80,"canonical":32},"index,follow",{"doc_id":82,"site_id":7},304337,1790302049,{"code":4,"msg":85,"data":86},"success",[87,92,97,102,107,112,116,121,126],{"id":88,"doc_module":22,"doc_module_name":25,"category_name":89,"show_sort_weight":90,"slug":91},11,"Presentations",90,"presentations",{"id":93,"doc_module":22,"doc_module_name":25,"category_name":94,"show_sort_weight":95,"slug":96},12,"Resumes",80,"resumes",{"id":98,"doc_module":22,"doc_module_name":25,"category_name":99,"show_sort_weight":100,"slug":101},14,"Invoices",70,"invoices",{"id":103,"doc_module":22,"doc_module_name":25,"category_name":104,"show_sort_weight":105,"slug":106},15,"Posters",60,"posters",{"id":108,"doc_module":22,"doc_module_name":25,"category_name":109,"show_sort_weight":110,"slug":111},16,"Social Media",50,"social-media",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":114,"slug":115},17,40,"forms",{"id":117,"doc_module":22,"doc_module_name":25,"category_name":118,"show_sort_weight":119,"slug":120},18,"Letters",30,"letters",{"id":122,"doc_module":22,"doc_module_name":25,"category_name":123,"show_sort_weight":124,"slug":125},21,"Paper Templates",5,"papers-templates",{"id":127,"doc_module":22,"doc_module_name":25,"category_name":128,"show_sort_weight":4,"slug":129},158,"General","general-158",{"code":4,"msg":85,"data":131},{"doc_id":82,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":22,"category_id":113,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":139,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":12,"update_tm":143,"read_time":22},137454149569,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","This document is to be completed by a purchaser to claim exemption from sales/use tax.  \nThis form must be provided to the seller of the energy used in processing or agriculture to exempt future purchases from sales tax. Certificates are valid for up to three years. This form must be signed by an authorized owner, partner, or corporate officer. Documentation supporting the exemption must be provided with this certificate in order for a seller to accept the exemption certificate.  \nFor Prior Periods: To obtain a refund of sales tax previously paid on energy used for processing or  \nagriculture, use form IA 843.  \nPurchaser legal name:   Doing business as:   Address:   City:   State:   ZIP:   General nature of business:    \nSeller legal name:   Doing business as:   Address:   City:   State:   ZIP:    \nPhone:    \nEmail:    \nFuel purchased: Electricity □ Gas □  \nOther □ (specify):    \nReason for exemption: Grain drying □ Raising livestock □ Generating electricity □  \nData center □ Processing □ Manufacturing □  \nOther □ (specify):    \nEffective date of the exemption certificate:   /   /    \nMeter number:   Utility account number:    \nExempt %   + Taxable %   = 100%  \nI, 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.  \nSignature:    \nTitle: Date:    \n____________________________________________________  \nInstructions  \nTo claim exemption, complete the Iowa Sales Tax Exemption Certificate for Energy Used in Processing or Agriculture (31-113) and give it to your supplier. Your utility company will require an updated form at least every three years and will need an energy study or documentation showing how the energy is used.  \nEnergy includes heat, steam, electricity, gas, or any other tangible personal property consumed in creating heat, power, steam, or for generating electric current.  \nEnergy consumed in processing or agricultural production is exempt from Iowa sales and use tax. Energy used for the purpose of general heating, ventilating or lighting of buildings, and any use other than that of direct processing or agricultural production is taxable.  \nWhen filling out the exemption certificate for your utility company, you will need to show what percent of your total energy consumption is for exempt purposes. Separate meters for production and nonproduction uses are ideal for determining the exempt and nonexempt energy percentages; however, a separate meter for non-production use is not practical in some cases.  \nIf it is impractical to separately meter and bill the energy, the exemption certificate must be supported by a study showing how the exemption percentage was determined. The study must show the taxable use and the nontaxable use to correctly report the exempt percentage.  \nThe following are available on the Department’s website [revenue.iowa.gov](revenue.iowa.gov) to assist in determining the correct exemption percentage:  \n1. Worksheet & Example for Determining Electricity used in Processing / Agriculture Electrical Exemption Percentage Calculations  \n2. Worksheet & Example for Determining Natural Gas used in Processing / Agriculture Gas Exemption Percentage Calculations  \nYour utility company may also be able to provide assistance, or you may seek the help of an energy consultant.  \nSupporting Documentation  \nIf fuel is not metered, attach an explanation of the method of purchase and storage.  \nDocumentation supporting the exemption must be provided with this certificate in order for a seller to accept the exemption certificate. The acceptance of a properly completed certificate relieves the seller of liability. The documentation must be specific when listing processing or agricultural activities. All taxable activities must also be listed, except that they may be combined into more general categories such as lighting, office, heating, air conditioning, etc.  \nA purchaser ma","cbCainaHw6o5TztC","https://ap.wps.com/l/cbCainaHw6o5TztC","pdf",139062,"English","# Purchaser and Seller Information\n## Fuel and Exemption Reason\n## Certificate Declaration and Signature\n# Instructions to Claim the Exemption\n## Definitions of Qualifying Energy\n## Taxable vs. Exempt Energy Use\n## Determining Exempt Percentages\n# Supporting Documentation Requirements\n## Metering or Storage Explanation\n## Specific Activity Documentation\n## Review and Petition Process\n# Recordkeeping and Submission Rules","[{\"question\":\"Who completes and signs this exemption certificate?\",\"answer\":\"The purchaser completes the certificate and signs it with authorization from an authorized owner, partner, or corporate officer.\"},{\"question\":\"How long is an energy exemption certificate valid?\",\"answer\":\"Certificates are valid for up to three years, and an updated form is required at least every three years.\"},{\"question\":\"What documentation is required for the seller to accept the exemption?\",\"answer\":\"Supporting documentation specific to processing or agricultural activities must be provided with the certificate; if energy is not separately metered and billed, a study showing the exempt percentage must be included.\"},{\"question\":\"How are prior-period refunds handled?\",\"answer\":\"To obtain a refund of sales tax previously paid on energy used for processing or agriculture, use form IA 843.\"}]","Iowa Sales Tax Exemption Certificate for Energy Used in Processing or Agriculture (31-113) - Instructions | PDF",1789812070]