Iowa Tax Exempt Form

Iowa Tax Exempt Form
Iowa Department of Revenue
www.iowa.gov/tax
Iowa Sales Tax Exemption Certificate
This document is to be completed by a purchaser when claiming exemption from sales/use tax.
Certificates are valid for up to three years. 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.
Seller Name
Purchaser Name
Ag Express Electronics, Inc
Address
Address
City
6280 NE 14th St
State
City
ZIP
State
Des Moines
ZIP
50313
IA
General Nature of Business
Telephone Number
Purchaser is claiming exemption for the following reason:
Resale
Purchaser is doing business as a:
Retailer
Processing
Qualifying Farm Machinery/Equipment
Sales Tax Permit No. (if required): __________________
Retailer Car Dealer
DOT No.: ________________
Wholesaler
Farmer
Manufacturer
Nonprofit Hospital
Lessor
Private Nonprofit Educational Institution
Qualifying Manufacturing Machinery/Equipment
Qualifying Replacement Parts
Qualifying Computer
Pollution Control Equipment
Recycling Equipment
Research and Development Equipment
Governmental Agency including public schools
Direct Pay (permit no. required): __________________
Qualifying Residential Care Facility
Non-Profit Museum
Leasing
Other: ____________
Other: __________________________________
Description of Purchase: Attach additional information if necessary. ________________________________________________________________
Under penalty of perjury, I swear or affirm that the information on this form is true and correct.
Signature of Purchaser: _________________________________________ Title: __________________________ Date: ________________
31-014a (07/22/14)
Exemption Certificate 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.
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 tax permit. Retailers with a sales 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; fuel used to create heat, power, or steam for processing or used to
generate electric current; and chemicals used in the production of free newspapers and shoppers guides.
Qualifying Farm Machinery/Equipment: The item must be directly and primarily used in agricultural production; and must be one of the following:
1. a self-propelled implement such as a tractor
2. a grain dryer (heater and blower only)
3. an implement customarily drawn or attached to a self-propelled implement in the performance of its function, such as a plow
4. auxiliary equipment improving safety, performance, operation, or efficiency of items 1, 2, 3
5. tangible personal property that does not become a part of real property used directly and primarily in dairy and livestock production
6. a replacement part for 1, 2, 3, 4, 5, 8, 9
7. baling wire, twine, wrapping, and other similar items used in agricultural, livestock, or dairy production
8. 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.
9. snow blower, rear-mounted blade, or rotary cutter used in agricultural production, if attached to or towed by a self-propelled implement.
Qualifying Manufacturing Machinery/Equipment: This machinery or equipment must be:
• used by a manufacturer • directly and primarily used in processing tangible personal property or certain other research activities
• certain replacement parts for the above; this does not include supplies
Qualifying Computers:
• sold to commercial enterprise, insurance company, or financial institution
• certain replacement parts; this does not include supplies
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 tax are purchases by most other private nonprofit organizations such as churches, fraternal organizations, clubs, etc., for
31-014b (07/22/14)
use by those organizations.
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