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Iowa Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Iowa Department of Revenue (IDR)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in Iowa, give your supplier a completed Iowa Sales/Use/Excise Tax Exemption Certificate (31-014); you need a Iowa seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Sales and Use Tax Permit: free.

Resale form
31-014
buyer fills it in
Permit fee
Free
Sales and Use Tax Permit
SST form
Accepted
SSTGB Form F0003
MTC form
Accepted
uniform certificate

Iowa resale certificate and permit rules

Iowa: seller's permit & resale certificate

Sales tax · Agency: Iowa Department of Revenue (IDR)

Permit
Sales and Use Tax Permit
Registration fee
Free
SST form
Accepted
MTC form
Accepted
Resale certificate
Iowa Sales/Use/Excise Tax Exemption Certificate (31-014)Get the official form →
How long it's valid
Single purchase or blanket; a blanket certificate is valid until revoked/canceled by the purchaser or until 12 months elapse with no purchases between the same seller and purchaser. Must be completed and in effect within 90 days of the sale. IDR guidance suggests giving an updated copy every three years for repeat purchases.
Seller's permit
Sales and Use Tax Permit — Free. IDR: 'A sales tax permit itself is free of charge.' Each location from which taxable sales occur must hold a permit. Register through GovConnectIowa or paper Form 78-005, or via the Streamlined Sales Tax Registration System. IDR does not issue temporary permits.Register with Iowa Department of Revenue →Renewal: Does not expire — effective until canceled by the owner or suspended/revoked by IDR.
Buyer registered in another state?
Yes — 31-014 instructions: a resale purchaser 'may act as either a retailer or wholesaler and may not be required to have a sales and use tax permit'; only retailers holding an Iowa permit must enter the number. An out-of-state reseller without an Iowa permit can issue 31-014 (or the SST certificate) without an Iowa number.
Multistate forms
Iowa is a full SST member; IDR's Streamlined Sales and Use Tax Agreement page links the Streamlined Sales Tax Exemption Certificate. Iowa is listed on the MTC Uniform Resale Certificate (no separate IDR statement on the MTC form found). Form 31-014 resale reason: 'Any person in the business of selling who purchases taxable property or services for resale may claim this exemption.' Seller may accept a certificate only for qualified property or based on the nature of the purchaser.
Verify a certificate
Official verification lookup →
Good to know
  • If property bought for resale or processing is used or disposed of in a nonexempt manner, the purchaser owes the tax (Iowa Code 423.45, 423.51; rule 701-209.1).
  • verifyUrl is IDR's link to the Iowa open-data list of sales and use permits ('View Iowa Sales and Use Permits'), not an interactive validation tool.
  • Iowa local option sales tax (LOST) is administered by IDR with the state tax.
Official sources for Iowa (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Iowa agency's pages, forms and rules don't state (2 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Iowa, step by step

  1. Register for a Sales and Use Tax Permit with the Iowa Department of Revenue (IDR) (free). Register online.
  2. Fill in the Iowa Sales/Use/Excise Tax Exemption Certificate (31-014) with your registration number, what you sell and what you're buying. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Iowa sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Georgia, Kentucky, Michigan, Minnesota, Nebraska, Nevada, North Carolina, North Dakota, Ohio, Oklahoma, South Dakota, Tennessee and Utah. Related: Iowa sales tax rates, nexus and filing · sales tax nexus checker · Iowa business licenses

Iowa resale certificate FAQ

How do I get a resale certificate in Iowa?

Register for a Sales and Use Tax Permit with the Iowa Department of Revenue (IDR), then fill in the Iowa Sales/Use/Excise Tax Exemption Certificate (31-014) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a Iowa seller's permit cost?

Registration is free. IDR: 'A sales tax permit itself is free of charge.' Each location from which taxable sales occur must hold a permit. Register through GovConnectIowa or paper Form 78-005, or via the Streamlined Sales Tax Registration System. IDR does not issue temporary permits. Renewal: Does not expire — effective until canceled by the owner or suspended/revoked by IDR.

Does Iowa accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: accepted. Iowa is a full SST member; IDR's Streamlined Sales and Use Tax Agreement page links the Streamlined Sales Tax Exemption Certificate. Iowa is listed on the MTC Uniform Resale Certificate (no separate IDR statement on the MTC form found). Form 31-014 resale reason: 'Any person in the business of selling who purchases taxable property or services for resale may claim this exemption.' Seller may accept a certificate only for qualified property or based on the nature of the purchaser.

Can an out-of-state business use its home-state resale number in Iowa?

Yes — 31-014 instructions: a resale purchaser 'may act as either a retailer or wholesaler and may not be required to have a sales and use tax permit'; only retailers holding an Iowa permit must enter the number. An out-of-state reseller without an Iowa permit can issue 31-014 (or the SST certificate) without an Iowa number.

How long is a Iowa resale certificate valid?

Single purchase or blanket; a blanket certificate is valid until revoked/canceled by the purchaser or until 12 months elapse with no purchases between the same seller and purchaser. Must be completed and in effect within 90 days of the sale. IDR guidance suggests giving an updated copy every three years for repeat purchases.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

Resale certificates in other states

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All states on one map and table, plus the cross-state helper →

General information, not tax advice. Confirm current rules with the Iowa Department of Revenue (IDR) before relying on them.