INSTRUCTIONS: IOWA SALES TAX EXEMPTION CERTIFICATE (Form 31-014)
An Iowa purchaser of tangible personal property may file a sales tax exemption certificate for purchases which qualify under state law. This document is to be filed with the seller, not the state Department of Revenue. Once completed, the certificate is valid for three years. Exempt transactions include purchases of property for resale, leasing or processing. Additionally, qualifying farm equipment such as tractors, grain dryers, bailing wire and twine qualify. Qualifying industrial machinery or equipment includes machinery used directly for processing tangible personal property. Other exemption transactions which can be used as the basis of this certificate include qualifying replacement parts, computers, pollution control equipment, recycling equipment, and research and development equipment qualify. The specific items which qualify are listed on the instructions included with this form 31-014, found on the website of the Iowa Department of Revenue.
Iowa Sales Tax Exemption Certificate 31-014 Step 1: On the left side of the top of the page, enter the name and address of the purchaser.
Iowa Sales Tax Exemption Certificate 31-014 Step 2: Write a description of the general nature of the purchaser's business.
Iowa Sales Tax Exemption Certificate 31-014 Step 3: Give the telephone number of the business.
Iowa Sales Tax Exemption Certificate 31-014 Step 4: Indicate with a check mark whether the purchaser is doing business as a retailer. If this is the case, provide your sales tax permit number if one is required. If you are a retailer car dealer, you must include your Department of Transportation number.
Iowa Sales Tax Exemption Certificate 31-014 Step 5: Other qualifying categories listed for purchaser include wholesaler, farmer, lessor, manufacturer, nonprofit hospital, government agency, qualifying residential care facility, non-profit museum or other. If the latter, explain.
Iowa Sales Tax Exemption Certificate 31-014 Step 6: On the right of the page, give the name of the seller, as well as their address.
Iowa Sales Tax Exemption Certificate 31-014 Step 7: Indicate with a check mark the reason the purchaser is claiming their exemption. Note that if you are claiming an exemption on the basis of making direct payments to the Department of Revenue must include their permit number.
Iowa Sales Tax Exemption Certificate 31-014 Step 8: The purchaser must sign and date the form, as well as providing their job title.
