Form 31-113a - Iowa Sales Tax Exemption Certificate - Energy Used In Processing Or Agriculture - 2013

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Iowa Department of Revenue
Iowa Sales Tax Exemption Certificate
Energy Used in Processing or Agriculture
This document is to be completed by a purchaser to claim exemption from sales/use tax.
This form is to be completed and provided to the seller of the energy used in processing or agriculture to exempt
future purchases from sales tax. Certificates are valid for up to three years.
For Prior Period: To obtain a refund of sales tax previously paid on energy used for processing or agriculture,
use form IA 843. Worksheets and examples for completing an energy study can be found on the sales tax forms
page of our website at . An energy study must be attached to the IA 843 in order to receive a
refund.
Purchaser
Seller Name
Address
Address
City, State, ZIP
City, State, ZIP
General Nature of Business
Daytime Telephone Number:
FUEL PURCHASED:
Electricity
Gas
Other, specify: ________________
REASON FOR EXEMPTION:
Grain Drying
Raising Livestock
Generating Electricity
Data Center
Processing
Manufacturing
Other, specify: _____________________
Effective Date of this Exemption Certificate: _____ / _____/ _____
Meter No. _____________________________
Utility Account No. _______________________
% Exempt +
% Taxable = 100%
SUPPORTING DOCUMENTATION
If fuel is not metered, attach an explanation of the method of purchase and storage.
Documentation supporting the exemption must be provided with this certificate in order for a seller to accept the
exemption certificate. The acceptance of a properly-completed certificate relieves the seller of liability. The
documentation must be specific when listing processing or agricultural activities. All taxable activities must also be
listed except that they may be combined into more general categories such as lighting, office, heating, air conditioning,
etc. “Fuel” includes gas, electricity, water, heat, steam, and any other tangible personal property consumed in
creating heat, power, or steam.
Under penalties of perjury, I swear or affirm that the information on and attached to this form is true and correct as to
every material matter.
Authorized Signature of Owner, Partner, or Corporate Officer: ____________________________________
Title: __________________________________________ Date: __________________
31-113a (07/01/13)

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