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

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: ______________________

Seller legal name: __________________________

Doing business as: ________________________

Doing business as: __________________________

Address: _________________________________

Address: __________________________________

City: ______________State: _____ ZIP: _______

City: ______________ State: _____ ZIP: _________

Phone: __________________________________
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 _________________________________
If 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: ________________________________
☐ 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: _____________________________________ Email _________________________
Authorized Signature: _____________________________________________ 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 (09/08/2025)

Iowa Sales/Use/Excise Tax Exemption Certificate Instructions
This exemption certificate must be completed by the
purchaser claiming an exemption from sales, use, or excise
tax and given to the seller. To be valid, this certificate must
be completed and be in effect within 90 days of the date of
sale. The seller must retain this certificate as proof that the
exemption was properly claimed. The certificate must be
complete to be accepted by the seller. The seller may accept
an exemption certificate only for qualified property (see the
exemptions below) or based on the nature of the purchaser.
If property or services purchased for resale or processing are
used or disposed of by the purchaser in a nonexempt
manner, the purchaser is responsible for the tax. See Iowa
Code sections 423.45 and 423.51, and Iowa Administrative
Code rule 701–209.1 for additional information.
Single Purchase Or Blanket Certificate: Check the box for
a single purchase or a blanket certificate. If used for a single
purchase, enter the invoice/purchase order number. If used
for a blanket certificate, this certificate remains effective until
canceled by the purchaser or until 12 months have elapsed
with no purchases between the same purchaser and seller.
General Information about Exemptions
Resale: Any person in the business of selling who purchases
taxable property or services for resale may claim this
exemption. The purchaser may act as either a retailer or
wholesaler and may not be required to have a sales and use
tax permit. Retailers with a sales and use 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 the Iowa Sales Tax
Exemption Certificate: Energy Used in Processing or
Agriculture (31-113).
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 selfpropelled 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 offroad utility vehicle primarily used in agricultural production.

31-014d (09/08/2025)

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.
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 as defined in
Iowa Code section 423.3(17) used for educational purposes
are exempt.
Not exempt from sales and use 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, and
excise tax exemptions, see the Department's website
revenue.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 if the property or services are used by the
food bank for a charitable purpose. Iowa Administrative Code
rule 701—212.1 provides more information on what
constitutes a charitable purpose. Purchases by these
organizations of specified digital products are taxable.