Iowa Sales/Use/Excise Tax Exemption Certificate
[Link]
This document is to be completed by a purchaser claiming an exemption from sales/use/excise tax.
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. To claim an exemption of fuel tax paid on motor fuel, special fuel, or electric fuel, use Iowa Fuel
Tax Exemption Certificate.
Type of Certificate:
Single Purchase ☐ Enter the related invoice/purchase number: _______________________________
Blanket Certificate ☐ If blanket is checked, this certificate is valid until revoked or until 12 months elapses
with no purchases between the same seller and purchaser.
Purchaser legal name: ______________________ Seller legal name: ___________________________
Doing business as: ________________________ Doing business as: ___________________________
Address: _________________________________ Address: ___________________________________
City: ______________State: _____ ZIP: _______ City: ______________ State: _____ ZIP: _________
Phone: __________________________________
Purchaser is doing business as: Purchaser is claiming exemption for the
Retailer ☐ following reason:
Sales/use/excise tax permit number (if required): Resale ☐ Leasing ☐ Processing ☐
______________________________________ Qualifying farm machinery/equipment ☐
Retailer car dealer ☐ Qualifying farm replacement parts ☐
Enter your DOT number: ___________________ Qualifying manufacturing machinery/equipment ☐
Governmental agency (including public schools) ☐ Research and development equipment ☐
Wholesaler ☐ Pollution control equipment ☐
Farmer ☐ Recycling equipment ☐
Lessor ☐ Qualifying computer or computer peripheral ☐
Manufacturer ☐
Qualifying replacement parts/supplies
Nonprofit hospital ☐
(manufacturing, research & development, pollution
Private nonprofit educational institution ☐ control, recycling, computer) ☐
Qualifying residential care facility ☐
Nonprofit museum ☐ Qualifying computer software, specified digital
Commercial enterprise ☐ products and digital services ☐
Grain bins and replacement parts ☐
Nonprofit food bank ☐
Other ☐ _________________________________ Other ☐ ________________________________
If checked, explain general nature of business. Direct pay ☐ Permit number required:
Permit: ________________________________
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 authorized purchaser: ________________________________________________________
Title: _______________________________________________________ Date: ___________________
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 (12/18/2024)
Iowa Sales/Use/Excise Tax Exemption Certificate, page 2
Instructions
This exemption certificate is to be completed by the purchaser claiming exemption from tax and given
to the seller. To be valid, this certificate must be executed or be in effect within 30 days of the time of
sale. The seller must retain this certificate as proof that the 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.
Single purchase or blanket certificate: Check the box for a single purchase or blanket certificate. If
for a single purchase, enter the invoice/purchase number. If for a blanket certificate, this certificate
remains effective until canceled by the purchaser or until 12 months elapses with no purchases
between the same purchaser or seller.
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 that, 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 customarily drawn or
attached to a self-propelled implement in the performance of its function, such as a plow.
3. A grain dryer (heater and blower only) directly and primarily used in agricultural production.
4. A snow blower, rear-mounted or front-mounted blade, or rotary cutter used in agricultural
production, if attached to or towed by a self-propelled implement.
5. A diesel fuel trailer, seed tender, all-terrain vehicle, or off-road utility vehicle primarily used in
agricultural production.
6. Tangible personal property that does not become a part of real property and is directly and primarily
used in livestock or dairy production, aquaculture production, or the production of flowering,
ornamental, or vegetable plants.
7. Auger systems, curtains, curtain systems, drip systems, fans and fan systems, shutters, inlets,
shutter or inlet systems, and refrigerators used in livestock or dairy production, aquaculture
production, or the production of flowering, ornamental, or vegetable plants.
8. An auxiliary attachment improving safety, performance, operation, or efficiency for items 1 through
7.
9. A replacement part for items 1 through 8.
10. A container, label, carton, pallet, packing case, wrapping, baling wire, twine, bag, bottle, shipping
case, or other similar item used in agricultural, livestock, or dairy production.
Qualifying manufacturing machinery/equipment: The item must be computers, machinery,
equipment, replacement parts, supplies, or material used to construct or self-construct computers,
machinery, equipment, replacement parts, or supplies used for one of the following purposes:
1. Directly and primarily used in processing by a manufacturer.
2. Directly and primarily used to maintain integrity or unique environmental conditions for the product.
3. Directly and primarily used in research and development of new products or processes.
4. Directly and primarily used in recycling or reprocessing of waste products.
31-014b (12/18/2024)
Iowa Sales/Use/Excise Tax Exemption Certificate, page 3
Pollution control equipment: The equipment must be used by a manufacturer primarily to reduce,
control, or eliminate air or water pollution.
Qualifying computer software, specified digital products, and digital services: The product
purchased may only be those listed in Iowa Code section 423.3(104), must be purchased by a
commercial enterprise as defined in Iowa Code section 423.3(104), and must be used exclusively by
the commercial enterprise.
Direct pay: Businesses and individuals who pay their taxes directly to the Department rather than to
the seller must enter their Direct Pay permit number in the space provided.
Private nonprofit educational institutions: Purchases made by Iowa private nonprofit educational
institutions used for educational purposes are exempt.
Not exempt from sales/use/excise tax are purchases by most other private nonprofit organizations such
as churches, fraternal organizations, clubs, etc., for use by those organizations. For more information
about sales/use/excise tax exemptions, see the Department's website [Link].
Nonprofit food banks: Purchases of tangible personal property and taxable services by nonprofit food
banks as defined in Iowa Code section 423.3(107) are exempt from sales and use tax. Purchases by
these organizations of specified digital products are taxable.
31-014c (12/18/2024)
