Iowa Resale Certificate
Rules, Form & Expiration

Accepted form: Form 31-014 (Iowa Sales/Use/Excise Tax Exemption Certificate). Agency: Iowa Department of Revenue.

What an Iowa resale certificate has to say, who can sign one, how long it lasts, and how to produce a signed copy for every vendor in minutes.

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Iowa resale certificate rules

Certificate form: Form 31-014; Form 31-014, the Iowa Sales/Use/Excise Tax Exemption Certificate, is published by the Iowa Department of Revenue. Our generator fills in the Iowa form for you.
Issued by: The buyer; The buyer fills in and signs the certificate and gives it to each supplier, who keeps it on file.
Registration number: Iowa sales and use tax permit number; It appears on the buyer's Iowa sales and use tax permit.
MTC uniform certificate: Accepted; The Multistate Tax Commission uniform certificate can be used for purchases here.
Streamlined (SST) certificate: Accepted; Sellers here may accept the Streamlined Sales Tax exemption certificate.
Out-of-state buyers: Home-state permit accepted; A reseller registered in another state can generally use that registration number.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: No fixed expiration; A blanket certificate stays in effect until the purchaser cancels it or until 12 months pass with no purchases between the same purchaser and seller. While there is a recurring business relationship (no more than 12 months between sales), the Department may not ask the seller to renew it.

Iowa rules in plain English

In Iowa, buyers use Form 31-014, the Iowa Sales/Use/Excise Tax Exemption Certificate, from the Iowa Department of Revenue. The current version is dated 09/08/2025. Iowa also accepts the MTC Uniform Sales & Use Tax Resale Certificate and the Streamlined Sales Tax certificate. On Form 31-014, enter your legal name and address and the seller's. Check whether the certificate is for one purchase or is a blanket certificate. Mark that you are a retailer or wholesaler and check Resale. If you hold an Iowa sales and use tax permit, enter the number. A reseller that makes no taxable sales in Iowa does not need an Iowa permit and may give another state's tax ID. The purchaser or an authorized person signs and dates the form. A blanket certificate lasts until you cancel it or until 12 months pass with no purchases from that seller. The seller keeps the certificate. Do not send it to the Department. The seller must have the completed certificate within 90 days of the sale to be protected. You sign under penalty of perjury. If you use items bought tax-free in a taxable way, you alone owe the tax and must pay it directly to the Department, along with any penalty and interest.

Sources: Iowa resale certificate guidance · Form 31-014 · Verify a buyer's number

More Iowa facts

A person who sells but makes no taxable retail sales does not need an Iowa permit, but must still give the supplier a resale certificate to buy for resale. Source
Form 31-014 was revised 09/08/2025. It covers resale and other exemptions (processing, farm machinery, manufacturing machinery, qualifying software and digital services for commercial enterprises, and more). Source
Rule 701-209.1 was rewritten effective August 28, 2024 (ARC 8151C) and now names the MTC and SST certificates as accepted alternatives to the Department's form. Source
Since July 1, 2022, Iowa uses a single sales and use tax permit and return; separate retailer's use and consumer's use permits were merged. Source
A signature is required only when a paper certificate is used; electronic exemption claims capture the same data elements. Source

What an Iowa resale certificate must include

The buyer's legal name, business address, and Iowa sales and use tax permit number, or a home-state registration number where allowed.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Iowa certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: No fixed expiration. Reissue the certificate whenever your permit number, name, or address changes.

Unlimited signed Iowa resale certificates

Enter your business once, add each vendor, and download a signed Iowa certificate on the state form. One flat yearly price covers every state where you buy inventory.

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Iowa resale certificate FAQ

What form do I use for an Iowa resale certificate?

Iowa uses Form 31-014, the Iowa Sales/Use/Excise Tax Exemption Certificate, published by the Iowa Department of Revenue. Our generator fills in the Iowa form for you. You get a signed PDF with your business, permit, and purchase details.

Does Iowa accept the MTC uniform resale certificate?

Yes. Iowa accepts the Multistate Tax Commission's Uniform Sales and Use Tax Certificate, which is convenient when you buy from vendors in several states. The Streamlined Sales Tax exemption certificate is accepted as well.

Can an out-of-state business use a resale certificate in Iowa?

Yes, with conditions. The identification number may be an Iowa permit, another state's sales tax ID, or an FEIN. A reseller that makes no taxable retail sales in Iowa need not hold an Iowa permit; retailers that hold an Iowa permit must enter it.

Can I give a vendor one blanket resale certificate in Iowa?

Yes. A blanket certificate in Iowa covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property for resale".

How long is an Iowa resale certificate valid?

A blanket certificate stays in effect until the purchaser cancels it or until 12 months pass with no purchases between the same purchaser and seller. While there is a recurring business relationship (no more than 12 months between sales), the Department may not ask the seller to renew it.

What happens if I misuse an Iowa resale certificate?

The certificate is signed under penalty of perjury or false certificate. If goods bought tax-free are used or disposed of in a nonexempt manner, the purchaser alone owes the tax and must remit it to the Department, with the penalty and interest provisions of Iowa Code 423.40 and related sections applying to the purchaser.

When can an Iowa seller rely on a resale certificate?

The seller is relieved of liability if it obtains a fully completed certificate (or captures its data elements) at the time of sale or within 90 days after. If not, it may, within 120 days of a Department request, obtain a fully completed certificate taken in good faith or prove the sale was not taxable. Relief does not apply to a seller who fraudulently fails to collect tax or solicits purchasers to claim exemptions unlawfully.

How do I verify an Iowa resale certificate?

Check the buyer's Iowa sales and use tax permit number with the online lookup from the Iowa Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Iowa resale certificate rules for general information and is not tax advice. Confirm current requirements with the Iowa Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Iowa Resale Certificate Rules, Form & Expiration