Energy For Processing/Agriculture Exemption

IOWA – For certain types of energy used directly in processing/agriculture a sales tax exemption exists.

Complete the Iowa Sales Tax Exemption Certificate for Energy Used in Processing/Agriculture (Form 31-113) to claim an exemption at the time of purchase. You will be required by your utility company to update the form and show documentation on how the energy is being used at least every three years.

For more information contact the Iowa Department of Revenue.