Resale Certificate Iowa

So füllen Sie die Bescheinigung aus und nehmen sie an

1. Choose single purchase (enter the invoice/PO number) or blanket certificate.
2. Enter purchaser and seller legal names, DBAs and addresses, plus the purchaser's phone number.
3. Check the purchaser's business type (e.g., retailer, with Iowa permit number if one is held; or wholesaler) and check 'Resale' as the reason for exemption.
4. Purchaser prints name/title and email, signs and dates. The seller keeps the certificate; do not send it to the Department.

Wann ein Verkäufer geschützt ist

A seller is relieved of liability if it obtains a fully completed certificate (or captures the same data elements) at the time of sale or within 90 days after. If nothing is obtained within 90 days, the seller can still be relieved by getting a fully completed certificate in good faith, or proof the sale was not taxable, within 120 days of the Department's request. No relief applies to sellers who engage in the conduct listed in Iowa Code 423.51(2) (701 IAC 209.1).

Aufbewahrungspflichten für Verkäufer

Records must be kept for at least three years (Iowa Sales & Use Tax Guide). The seller must keep the certificate as proof the exemption was properly claimed.

Häufige Fehler

• Collecting the certificate too late: it must be complete and in effect within 90 days of the sale.
• Using the resale exemption for items the buyer will use or dispose of in a nonexempt way; the purchaser then owes the tax.
• Leaving the permit number blank when the buyer is a permitted Iowa retailer; the form requires it in that case.

Multistate-Bescheinigungen in Iowa

FAQ zum Resale Certificate in Iowa