Home Tax Form 31-01-4b Iowa Sales Tax Exemption Certificate

Form 31-01-4b Iowa Sales Tax Exemption Certificate

Form 31-01-4b Iowa Sales Tax Exemption Certificate

 

INSTRUCTIONS: IOWA SALES TAX EXEMPTION CERTIFICATE (Form 31-014a)

 

 

Certain purchases of tangible personal property in Iowa require the purchase to file a sales tax exemption certificate with the seller. Otherwise, sales tax must be assessed and paid. A purchaser or retailer is not required to have a sales tax permit number in order to use this certificate. This form 31-014a can be found on the website of the government of Iowa.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 1: Detach the certificate from the instructions along the dotted line. 

 

Iowa Sales Tax Exemption Certificate 31-014a Step 2: On the left, enter the name and address of the purchaser.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 3: Give a description of the general nature of your business and a telephone number. 

 

Iowa Sales Tax Exemption Certificate 31-014a Step 4: On the right, give the name of the seller and their full address.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 5: Indicate with a check mark in what form you are doing business. If you are a retailer, you must provide your sales tax permit number if one has been assigned.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 5: If you are a retailer car dealer, you must provide your Department of Transportation number.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 6: Other listed types of business which do not require supplementary information are wholesalers, farmers, lessors, manufacturers, nonprofit hospitals and education institutions, government agencies and non-profit museums. If other, explain.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 7: Check the reason next to the statement which describes the basis of your exemption. Those listed include resale, leasing, processing, purchases of qualifying farm or industrial machinery, qualifying replacement parts or computers, pollution control and recycling equipment, research and development equipment or direct pay. If the latter, the permit number must be given. If your basis is other than these options, provide a written explanation.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 8: Give a description of the purchase. Should you require more space, attach additional information.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 9: The purchaser should sign and date the form, as well as providing their title.

 

Iowa Sales Tax Exemption Certificate 31-014a Step 10: The seller must maintain a copy of this certificate in their records to prove the exemption was properly claimed.

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