Iowa Form 31 116A PDF Details

Are you a business operator in Iowa looking for ways to stay compliant with the state’s tax laws? Have you been searching for ways to file taxes correctly and efficiently? If you answered yes, then it’s time that you learned about Form 31 116A—the form all business operators in Iowa have to submit annually. Here at Tax Professionals of America, we specialize in understanding the nuanced details of various facets of taxation. To make your life easier, we have compiled this comprehensive guide breaking down what Form 31 116A is and everything else related to filing it.

QuestionAnswer
Form NameIowa Form 31 116A
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesitrl, affirm, purchaser, 31-116b

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Iowa Department of Revenue

www.iowa.gov/tax

Energy Used for Taxable Purposes

This is not a claim for refund form. This form is to be completed by the purchaser and provided to the seller.

This form is to be completed by an energy purchaser that will use energy in a manner which does not qualify for the residential energy exemption from Iowa sales tax.

Purchaser: Keep a copy for your records.

Purchaser

Seller: Keep this in your files.

Seller Name

Address

Address

City, State, ZIP

City, State, ZIP

General Nature of Business

Daytime Telephone Number

ENERGY PURCHASED:

Electricity

Gas

Other, specify ________________

TAXABLE ENERGY IS USED FOR (SPECIFY): ________________________________________________

______________________________________________________________________________________

______________________________________________________________________________________

Percentage used not qualifying for the residential energy exemption from Iowa sales tax: _____________ %

Meter No. ______________________________________________________________________

Utility Account No. _______________________________________________________________

If fuel is not metered, attach explanation of the method of purchase and storage.

Supporting Documentation:

Documentation must be attached to or be part of this certificate in order for a seller to accept the certificate. The documentation must be specific when listing taxable uses.

Under penalties of perjury, I swear or affirm that the information on and attached to this form is true and correct as to every material matter.

Authorized Signature of Owner, Partner or Corporate Officer: _______________________________________

Title: __________________________________________ Date: __________________

31-116a (08/27/13)

Energy Used for Taxable Purposes

Residential energy is exempt from Iowa state sales tax. It remains subject to any applicable local option sales tax.

Residential energy includes metered electricity, metered natural gas, propane, heating fuel, and kerosene.

Energy billed to a residence is taxable when used for non-residential purposes, such as a business conducted in the residence. Separate meters for residential and non-residential use are ideal; however, a separate meter for non-residential use is not practical in some cases.

If it is impractical to separately meter and bill the energy, complete the Energy Used for Taxable Purposes form (31-116) and give it to your energy supplier. Your supplier will require an updated form at least every three years and will need documentation showing how the energy is used.

Seller: Keep this certificate in your files.

Purchaser: Keep a copy of this certificate for your records.

Do not send to the Iowa Department of Revenue.

31-116b (07/17/13)