Iowa Admin. Code r. 701-262.7 - [Effective 4/23/2025] Exemption certificates
(1)
If electric fuel is sold or dispensed for a nontaxable purpose, the purchaser
may complete and provide an exemption certificate produced by the department to
the license holder. The certificate is to be retained by the license holder
consistent with Iowa Code section
452A.43.
(2) The exemption certificate must include
but not be limited to the following information:
a. The date.
b. The license holder's name.
c. The license holder's electric fuel dealer
or electric fuel user license number applicable to the sale.
d. The invoice number covering the fuel sold
if it is sold by an electric fuel dealer.
e. An indication of the use to which the fuel
will be put.
f. The name, address,
and signature of the purchaser.
This rule is intended to implement Iowa Code sections 452A.17 and 452A.43.
Notes
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