Form 31-113b - Iowa Sales Tax Exemption Certificate Energy Used In Processing Or Agriculture Page 2

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Iowa Sales Tax Exemption Certificate
Energy Used in Processing or Agriculture
Purchaser:_______________________
EXEMPTION PERCENTAGE CALCULATION
Complete the calculation below for each meter that measured energy use for both exempt and taxable purposes.
Enclose additional page, if needed.
Period used for basis of computation from: _____/_____/_____ to:_____/_____/_____
(A)
(B)
Exempt Activity
Energy Used (watts/ccf)/hour
Hours of use
Total (A x B)
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Total Exempt Use:
(A)
(B)
Taxable Activity
Energy Used (watts/ccf)/hour
Hours of use
Total (A x B)
Lighting
Heating
Air Conditioning
Office Equipment
Refrigeration
Maintenance
Other:_____________________
Other:_____________________
Other:_____________________
Total Taxable Use:
Total Exempt Use + Total Taxable Use =
Total Use
Total Exempt Use
÷
Total Use
=
% Exempt
Total Taxable Use
÷
Total Use =
% Taxable
% Exempt +
% Taxable = 100%
31-113b (09/21/12)

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