Iowa resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Iowa: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Iowa quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[4]
- Resale certificate
- Form 31-014a (Iowa Sales/Use/Excise Tax Exemption Certificate)[4]
- Certificate expiry (as listed)
- Blanket certificate: valid until revoked, or until 12 months pass with no purchases between the same buyer and seller[4]
- Cost of the permit
- Free[2]
- Online application offered
- Yes[2]
- Where to apply
- State application page[2]
- Certificate form
- State certificate form[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Sales and Use Tax Permit.[24] The state says the cost is: Free.[2] The state says it offers an online application.[2] State application page.[2]
The resale certificate the state lists is Form 31-014a (Iowa Sales/Use/Excise Tax Exemption Certificate). Expiry: Blanket certificate: valid until revoked, or until 12 months pass with no purchases between the same buyer and seller.[4] State certificate form.[1]
What the state says about buying inventory for resale
Multistate certificates
- The state says it accepts the Streamlined Sales Tax exemption certificate.[45]
- The state says it accepts the Multistate Tax Commission uniform certificate.[6]
Other points the sources mention
- Iowa's Form 31-014a asks for a sales and use or excise tax permit number only if required. It says a resale purchaser may not be required to hold an Iowa permit, but retailers with a permit must enter the number.[1]
- The certificate can be a single purchase or a blanket certificate. A blanket certificate is valid until revoked, or until 12 months pass with no purchases between the same buyer and seller.[1]
- According to the Department, to be valid the certificate must be completed and in effect within 90 days of the date of sale.[1]
- Iowa says tax must still be collected when used items are sold at events, even if tax was paid when they were originally bought. It also says show sponsors must get an Iowa tax permit number or a good faith statement from each vendor.[3]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Iowa. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.[4]
- Who files, per the state
- Purchaser files directly, per the state[4]
- Refund form named by the state
- IA 843 Refund Return (22-009)[4]
- How the state says to submit
- Online through GovConnectIowa or the paper IA 843 Refund Return[4]
- Time limit the state describes
- Generally 3 years[4]
The Department says a refund can be made only to the person who actually paid the tax, which in most cases is the customer. It gives the claim period as three years after the tax payment became due, or one year after the tax payment was made, whichever is later.[4]
Illustration: the Iowa state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a resale certificate in Iowa?
Iowa's process is to complete Form 31-014a, the Iowa Sales/Use/Excise Tax Exemption Certificate, check Resale as the reason, and give it to the supplier. Retailers with a sales and use tax permit enter the number on the form. The form is not sent to the Department of Revenue.[1]
How do I register for an Iowa sales and use tax permit?
The Department of Revenue says registration can be done online or on the paper Iowa Business Tax Permit Registration (78-005). It says taxpayers apply only once, and the permit remains active until it is canceled.[23]
Does an Iowa resale certificate expire?
A blanket certificate is valid until the purchaser revokes it, or until 12 months have passed with no purchases between the same seller and purchaser. A single purchase certificate covers one invoice or purchase order.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- Iowa Department of Revenue, Iowa Sales/Use/Excise Tax Exemption Certificate (31-014a), revenue.iowa.gov/media/2265/download?inline=
- Iowa Department of Revenue, Business Permit Registration, revenue.iowa.gov/permits-licensing/business-permit-registration
- Iowa Department of Revenue, Sales Tax FAQs, revenue.iowa.gov/taxes/frequently-asked-questions/sales-tax
- Iowa Department of Revenue, Sales and Use Tax Guide, revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide
- Streamlined Sales Tax Governing Board, exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- Multistate Tax Commission, Uniform Sales and Use Tax Resale Certificate (revised 10/14/2022), www.mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdf