This article applies to:Avalara CertCapture
Streamlined Sales Tax Form
- Rev. 3/06-2
- Seller’s name.
- Purchaser name and address.
- Purchase nature of business.
- Reason for exemption.
- General description of products purchased.
- Iowa state ID number if retailer.
- Sign and date.
- Contractors cannot make purchases tax-free without providing their exemption certificate along with the exemption certificate provided to them for the project. IA pub. 78-637,8/10/07.
- Some prior exemption certificates state they are only valid for 3 years. If the certificate has this on the paper, then it should expire in 3 years from the sign date and be replaced with a new form. If the current SST form is used they are good indefinitely. IA statute 423.51 now follows the SST guidelines for certificates never expiring.
- Churches are not exempt by statute and must provide an exemption certificate with a valid exempt/resale number. Nonprofit museums and private educational institutions may claim exempt status without an ID number. Federal, state and local government agencies are exempt by statute 423.3.31.
- A copy of a state permit or license is not a valid resale exemption. An exemption certificate must be completed.
- IA-Retired 31-014 Exemption Certificate
You can find these forms in the certificate library.