Iowa Sales Tax Exemptions #
| Exemption Reason |
Form |
Issued By |
Notes |
XMPT Delivery |
| General Form |
31-014a |
Purchaser |
Form includes numerous reasons for the exemption |
Create |
| Form |
Issued By |
XMPT Delivery |
Revision |
| MTC Uniform Sales Tax Certificate |
Purchaser |
Create |
October 14, 2022 |
| SST Streamlined Sales Tax Certificate |
Purchaser |
Create |
December 21, 2021 |
Notes: #
- Iowa uses a single Sales Tax Exemption Certificate for most exemptions.
- Sellers must retain exemption certificates for at least three years for audit purposes.
- Blanket exemption certificates are allowed for recurring purchases.
- If a purchase is later determined to be taxable, the buyer must pay use tax on the purchase.
- Exemptions for agricultural and manufacturing equipment require proper documentation and use in qualifying activities.
For more details, visit the Iowa Department of Revenue.