Form 31-116 - Energy Used For Taxable Purposes printable pdf download

Form 31-116 - Energy Used For Taxable Purposes

Energy Used for Taxable Purposes

https://tax.iowa.gov

This form is to be completed by an energy purchaser that will use energy in a manner that

does not qualify for the residential energy exemption from Iowa sales tax.

Purchaser Name

Seller Name

Address

City_______________State______ZIP

City________________State______ZIP

General Nature of Business

Daytime Telephone Number

Electricity ☐

Gas ☐

Other ☐, specify

Energy Purchased

Taxable Energy is Used For (Specify)

Percentage used not qualifying for the residential energy exemption from Iowa sales tax

Meter Number

Utility Account Number

If fuel is not metered, attach explanation of the method of purchase and storage.

Residential energy is exempt from Iowa state sales tax. It remains subject to any applicable local

option sales tax.

Residential energy includes metered electricity, metered natural gas, propane, heating fuel, and

kerosene.

Energy billed to a residence is taxable when used for non-residential purposes, such as a business

conducted in a residence. Separate meters for residential and non-residential use are ideal; however,

a separate meter for non-residential use is not practical in some cases.

If it is impractical to separately meter and bill the energy, complete this form and give it to your energy

supplier. Your supplier will require an updated form at least every three years and will need

documentation showing how the energy is used.

Supporting Documentation:

Documentation must be included with this certificate in order for a seller to accept the certificate.

The documentation must be specific when listing taxable uses.

Under penalties of perjury, I swear or affirm that the information on and included with this form is

true and correct as to every material matter.

Authorized Signature of Owner, Partner, or Corporate Officer

Title

Date

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.

31-116 (07/05/16)

Form 31-116 - Energy Used For Taxable Purposes