Resale certificates by state
Iowa resale certificate
The official form, whether Iowa takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Iowa Sales/Use/Excise Tax Exemption Certificate (31-014) · Get the form (opens in a new tab)
- Issued by the Iowa Department of Revenue.
- Expires?
- No set expiry
- A blanket certificate stays in effect until the purchaser cancels it or 12 months pass with no purchases between the same buyer and seller (701 IAC 209.1(4)).
- Accepts the SST certificate?
- Yes
- Streamlined Sales Tax full member state.
- Accepts the MTC certificate?
- Yes
- Out-of-state buyers can use it?
- Yes
- 701 IAC 209.1(1) lists another state's sales tax ID number as an acceptable purchaser identification number, and 209.1(2)(d) says a seller making no taxable retail sales in Iowa need not hold an Iowa permit but still furnishes a resale certificate to its supplier.
- Buyer must be registered in Iowa?
- With limits
- The form instructions say a resale buyer may not be required to hold an Iowa sales/use tax permit; retailers that do hold one must enter the permit number.
How to fill out and accept the certificate
- Choose single purchase (enter the invoice/PO number) or blanket certificate.
- Enter purchaser and seller legal names, DBAs and addresses, plus the purchaser's phone number.
- 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.
- Purchaser prints name/title and email, signs and dates. The seller keeps the certificate; do not send it to the Department.
When a seller is protected
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).
Seller record-keeping
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.
Common mistakes
- 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 certificates in Iowa
SST Certificate of Exemption
Yes
Iowa is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale.
Iowa resale certificate FAQ
What form is used for a resale certificate in Iowa?
Iowa's resale certificate is the Iowa Sales/Use/Excise Tax Exemption Certificate (31-014), published by the Iowa Department of Revenue. Download it from the Iowa Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does Iowa accept multistate resale certificates?
Iowa is a Streamlined Sales Tax full member state, so sellers can accept the SST Certificate of Exemption for resale. Iowa is on the Multistate Tax Commission's list of states that accept its Uniform Sales & Use Tax Resale Certificate.
Do Iowa resale certificates expire?
A blanket certificate stays in effect until the purchaser cancels it or 12 months pass with no purchases between the same buyer and seller (701 IAC 209.1(4)).
Can an out-of-state business use a resale certificate in Iowa?
701 IAC 209.1(1) lists another state's sales tax ID number as an acceptable purchaser identification number, and 209.1(2)(d) says a seller making no taxable retail sales in Iowa need not hold an Iowa permit but still furnishes a resale certificate to its supplier.
Related reading
- Iowa sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- Iowa Form 31-014 (PDF, with instructions) (opens in a new tab)
- Iowa DOR Sales & Use Tax Forms (opens in a new tab)
- 701 IAC Chapter 209 Exemption Certificates (PDF) (opens in a new tab)
- Iowa DOR Sales & Use Tax Guide (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (opens in a new tab)
- SST Certificate of Exemption (F0003) (opens in a new tab)
- SST Exemptions page (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the Iowa Department of Revenue before you rely on a certificate.
Resale certificates in other states
Kintsugi collects, validates and tracks exemption and resale certificates for you
Store certificates next to the customers they cover and apply them to exempt sales automatically. Basic certificate management is included on the Starter plan; Premium adds bulk upload with automatic validation, secure certificate requests and expiration alerts.