Iowa Iowa Sales Tax Exemption Certificate

Iowa Sales Tax Exemption Certificate
Iowa Sales Tax Exemption Certificate, 31-014
Iowa Sales/Use/Excise Tax Exemption Certificate

tax.iowa.gov
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: ___________________________

Doing business as: ________________________

Doing business as: ___________________________

Address: _________________________________

Address: ___________________________________

City: ______________State: _____ ZIP: _______

City: ______________ State: _____ ZIP: _________

General nature of business: __________________
Phone number: ___________________________
Purchaser is doing business as:
Retailer ☐
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 ☐
Nonprofit food bank ☐
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 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 ☐ ________________________________
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

31-014a (11/3/2021)

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. 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 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.
Pollution control equipment: The equipment must be used by a manufacturer primarily to reduce,
control, or eliminate air or water pollution.

31-014b (11/3/2021)

Iowa Sales/Use/Excise Tax Exemption Certificate, page 3
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 (tax.iowa.gov).
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 (12/07/2023)