Iowa Sales/Use/Excise Tax Exemption Certificate - Version 11.3.21 - 2024

Sep 19, 2026

Upload by Adam

Iowa Sales/Use/Excise Tax Exemption Certificate enables a purchaser to claim an exemption from sales tax, use tax, or excise tax by completing certificate fields and selecting the applicable exemption type. It covers exemptions related to fuel used for heat, power, or steam, electric current generation, and fuel tax for motor fuel, special fuel, or electric fuel. The form captures purchaser and seller information, permit details, exemption reasons, and an authorized declaration to ensure the certificate is true, correct, and complete.

LanguageEnglish

CategoryForms

FormatPDF

Pages1

AccessFree to download

Certificate instructions

Select certificate type

Purchaser and seller information

Exemption reason and permit details

Authorized declaration and signature

l"WA.. Department of Revenue Iowa Sales/Use/Excise Tax Exemption Certificate -------------------------------- [revenue.iowa.gov](revenue.iowa.gov) This document is to be completed by a purchaser claiming an exemption from sales tax, use tax, or excise tax. To claim an exemption for fuel used to create heat, power, or steam for processing or for fuel used to generate electric current, use the Iowa Sales Tax Exemption Certificate: Energy Used in Processing or Agriculture (31-113) . To claim an exemption for fuel tax paid on motor fuel, special fuel, or electric fuel, use the Iowa Fuel Tax Exemption Certificate (84-025) . Type of Certificate (Choose One): Single Purchase: □ Enter the related invoice/purchase order number: Blanket Certificate: 􀂈 This certificate is valid until revoked, or until 12 months have elapsed with no purchases between the same seller and purchaser. Purchaser legal name: State University of Iowa Doing business as: Address: 105 Jessup Hall City: Iowa City State: IA ZIP: 52242 Phone: (319) 384-1497 Seller legal name: Doing business as: Address: ---------------- City: State: ZIP: Purchaser is doing business as: □ Retailer Sales and use or excise tax permit number (if required): □ Retailer car dealer 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 □ Nonprofit food bank □ Other--------------- 1 f checked, explain general nature of business. 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 or computer peripheral □ Qualifying replacement parts/supplies (manufacturing, research & development, pollution control, recycling, computer) □ Qualifying computer software, specified digital products and digital services □ Grain bins and replacement parts 􀂊 Other: State owned educational institution □ Direct pay Permit number required: 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. I declare that I am authorized to act on behalf of the taxpayer, and will act only within my authority. Printed Name/Title· Thomas C. Peifer, Director of Tax Email [thomas-peiferiii@uiowa.edu](thomas-peiferiii@uiowa.edu) Authorized Signatme: 􀂋 Vtf •__,...-,-- Date: , /􀂌/;).-I> Seller: Keep this certificate in your files. Purchaser: Keep a copy of this certificate for your records. Do not send this certificate to the Iowa Department of Revenue 31-014a (09/08/2025)

FAQs

What is this Iowa Sales/Use/Excise Tax Exemption Certificate used for?

It is completed by a purchaser claiming an exemption from sales tax, use tax, or excise tax.

Which exemption options does the certificate include for fuel and processing use?

It provides instructions to claim exemptions for fuel used to create heat, power, or steam, and for fuel tax paid on motor fuel, special fuel, or electric fuel, including an energy used in processing or agriculture certificate and a fuel tax exemption certificate.

What declaration and record-keeping requirements are included?

The undersigned declares under penalties of perjury that the certificate is true, correct, and complete and is authorized to act for the taxpayer. Instructions specify the seller keeps the certificate in files, the purchaser keeps a copy, and the purchaser should not send it to the Iowa Department of Revenue.

Sep 19, 2026

Upload by Adam