Form 31-116a - Energy Used For Fully Taxable Purposes Page 2

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Iowa Sales Tax Computation Certificate
Energy Used That Does Not Qualify For Iowa Sales Tax Phase Out
PERCENTAGE CALCULATION
Complete the calculation below to obtain the percentage of energy used that is fully subject to Iowa Sales Tax. If
documentation cannot be completed on this form, attach additional pages. Fully taxable energy may be for
commercial purposes or non-metered energy.
Period used for basis of computation. Consider seasonal operations when selecting period.
__________________ through ___________________ Type of Fuel _________________________
(A)
(B)
Fully Taxable
Energy Used
Hours
Total
Activity
(watts/ccf)/hour
of Use
(A x B)
Lighting
_____________________________
x
_______________
=
_________________________
Heating
_____________________________
_______________
_________________________
Office Equip.
_____________________________
_______________
_________________________
Refrigeration
_____________________________
_______________
_________________________
Maintenance
_____________________________
_______________
_________________________
Air Conditioning
_____________________________
_______________
_________________________
Other, specify
_____________________________
_______________
_________________________
Other, specify
_____________________________
_______________
_________________________
Other, specify
_____________________________
_______________
_________________________
Other, specify
_____________________________
_______________
_________________________
(1) TOTAL WHICH IS FULLY SUBJECT TO TAX
____________________________________
(2) TOTAL ENERGY USED FOR ALL PURPOSES
____________________________________
(3) FULLY TAXED
_________________________________ %
(DIVIDE LINE 1 BY LINE 2)
31-116b (11/08/01)

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